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    	<div id="data">jan<br /><span>22</span><br />2013</div><!-- #data -->
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        	<div id="titulo-post"><a href="http://blog.dominusauditoria.com.br/contabilidade/como-funciona-o-documento-de-arrecadacao-do-simples-nacional">Como funciona o Documento de Arrecadação do Simples Nacional?</a></div><!-- #titulo-post -->
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					<script type="text/javascript">
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					</script><p>O <strong>Documento de Arrecadação do Simples Nacional &#8211; DAS</strong> é recolhido mensalmente. Por meio dele, todos os impostos são reunidos, facilitando a vida dos contribuintes. Os contribuintes devem solicitar o DAS pela internet e verificar a adequação de valores de acordo com a faixa em que se encontram.</p>
<p style="text-align: center;"><a href="http://blog.dominusauditoria.com.br/wp-content/uploads/2013/01/simples-nacional-Dominus-como-funciona.jpg"><img class="size-full wp-image-1475    aligncenter" title="simples-nacional-Dominus-como-funciona" src="http://blog.dominusauditoria.com.br/wp-content/uploads/2013/01/simples-nacional-Dominus-como-funciona.jpg" alt="" width="370" height="307" /></a></p>
<p>O <strong>Simples Nacional</strong> é um sistema criado pela Receita Federal aplicado para Micro Empresas &#8211; ME ou Empresas de Pequeno Porte &#8211; EPP. Ele faz parte de um regime diferenciado que unifica as contribuições e os impostos federais, estaduais e municipais, facilitando o pagamento. Pelo Simples, são recolhidos os seguintes tributos:</p>
<p><span id="more-1469"></span></p>
<p>• Imposto sobre a Renda da Pessoa Jurídica (IRPJ)<br />
• Contribuição para o PIS/Pasep<br />
• Contribuição para o Financiamento da Seguridade Social (COFINS)<br />
• Imposto sobre Produtos Industrializados (IPI)<br />
• Contribuição Social sobre o Lucro Líquido (CSLL)<br />
• Imposto Sobre Circulação de Mercadorias e Prestação de Serviços (ICMS)<br />
• Contribuição Patronal Previdenciária (CPP)<br />
• Imposto sobre Serviços de Qualquer Natureza (ISS)</p>
<p>Para ter acesso ao programa da DAS, o contribuinte deve ir até o <a href="http://www8.receita.fazenda.gov.br/SIMPLESNACIONAL/Servicos/Grupo.aspx?grp=t&amp;area=1">site do Simples Nacional</a>. No menu &#8220;Simples &#8211; Serviços&#8221;, deve acessar o link &#8220;Cálculos e Declarações&#8221; e clicar no menu da DASN, acessando via Código de Acesso ou pelo Centro Virtual de Atendimento.</p>
<p style="text-align: center;"><a href="http://blog.dominusauditoria.com.br/wp-content/uploads/2013/01/Simples-Nacional-DAS-2013.jpg"><img class="size-full wp-image-1473  aligncenter" title="Simples-Nacional-DAS-2013" src="http://blog.dominusauditoria.com.br/wp-content/uploads/2013/01/Simples-Nacional-DAS-2013.jpg" alt="" width="458" height="270" /></a></p>
<p>Até o ano passado, também era preciso entregar, anualmente, a Declaração Anual do Simples Nacional &#8211; DASN. Entretanto, <a href="http://blog.dominusauditoria.com.br/post-geral/simples-nacional-janeiro">com a mudança no teto do programa</a>, a declaração não é mais necessária. No fim de 2011, o então subsecretário de Arrecadação da Receita Federal, Carlos Roberto Occaso, explicou que a mudança facilita o processo para o contribuinte, e a DASN não é mais necessária porque o Programa Gerador do DAS já recolhe mensalmente as informações e dados suficientes.</p>
<p>Durante o mês de janeiro, os interessados em aderir ao Simples Nacional podem realizar a inscrição no portal da Receita. Para acompanhar mais informações sobre impostos, tributos, contabilidade e auditoria, acesse os canais da <strong>Dominus</strong>: <a href="http://www.facebook.com/DominusAuditoria">Facebook</a> | <a href="http://www.twitter.com/dominusauditori">Twitter</a> | <a href="http://www.slideshare.net/dominusauditoria">Slideshare</a> | <a href="http://www.dominusauditoria.com.br/">Site</a>.</p>
<p><em>Fontes: [<a href="http://g1.globo.com/economia/pme/noticia/2012/04/prazo-de-entrega-da-declaracao-do-simples-e-prorrogado-para-20-de-abril.html">1</a>], [<a href="https://www8.receita.fazenda.gov.br/SIMPLESNACIONAL/Default.aspx">2</a>], [<a href="http://simplesnacional.org/das-simples-nacional.html">3</a>].</em></p>

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