Post by account_disabled on Mar 10, 2024 10:41:21 GMT
Given the increasing use of the National Classification of Economic Activities (CNAE) by administrative bodies, it is important to analyze this instrument, verifying its constitution and application. The CNAE is an instrument for national standardization of economic activity codes and framing criteria used by the country's various tax administration bodies.
The composition of the CNAE occurs through the structuring of five hierarchical levels, namely, the sections, designated by the letters A to U, the divisions, groups, classes and subclasses (CNAE-Fiscal), which are designated by numbers, which conjugated will form the CNAE. The current classification has sections, divisions, groups, classes and , subclasses.
The division of sections takes into account the homogeneity Austria Phone Numbers List of the production process, thus we have the grouping of so-called similar activities, according to the basis of the production process. Immediately subordinate to the section is the division, which is delimited by the first two numeric digits, followed by the group (third digit), the class (fourth digit and check digit) and the subclass, which is demonstrated by the last two digits after the slash. Let's look at the example:
Each of the structures that make up the CNAE adds more elements related to the activity carried out, making the classification increasingly specific. CNAE-Fiscal is, in fact, the subclass mentioned above, defined as an instrument of economic identification of the country's productive units in the registries and records used by the three spheres of Brazilian public administration, standardized nationally, following international standards defined within the scope of the UN.
Among the various functions of the CNAE, some important questions arise, such as: Should the CNAE be the same for the three spheres of government (federal, state and municipal)? If the company has more than one activity, how should the CNAE be defined in this case?
To answer the first question above, we can base ourselves on the Response to Consultation , of August , , given by the São Paulo State Finance Secretariat, which expressly states that “the CNAE code to be adopted must be unique for the tax administrations of the three spheres of government". On the other hand, the Federal Revenue of Brazil does not consider the CNAE as a determining factor in activity impeding Simples Nacional, a fact that would result in the exclusion of society from this regime. This is what can be seen in the following precedents.
The composition of the CNAE occurs through the structuring of five hierarchical levels, namely, the sections, designated by the letters A to U, the divisions, groups, classes and subclasses (CNAE-Fiscal), which are designated by numbers, which conjugated will form the CNAE. The current classification has sections, divisions, groups, classes and , subclasses.
The division of sections takes into account the homogeneity Austria Phone Numbers List of the production process, thus we have the grouping of so-called similar activities, according to the basis of the production process. Immediately subordinate to the section is the division, which is delimited by the first two numeric digits, followed by the group (third digit), the class (fourth digit and check digit) and the subclass, which is demonstrated by the last two digits after the slash. Let's look at the example:
Each of the structures that make up the CNAE adds more elements related to the activity carried out, making the classification increasingly specific. CNAE-Fiscal is, in fact, the subclass mentioned above, defined as an instrument of economic identification of the country's productive units in the registries and records used by the three spheres of Brazilian public administration, standardized nationally, following international standards defined within the scope of the UN.
Among the various functions of the CNAE, some important questions arise, such as: Should the CNAE be the same for the three spheres of government (federal, state and municipal)? If the company has more than one activity, how should the CNAE be defined in this case?
To answer the first question above, we can base ourselves on the Response to Consultation , of August , , given by the São Paulo State Finance Secretariat, which expressly states that “the CNAE code to be adopted must be unique for the tax administrations of the three spheres of government". On the other hand, the Federal Revenue of Brazil does not consider the CNAE as a determining factor in activity impeding Simples Nacional, a fact that would result in the exclusion of society from this regime. This is what can be seen in the following precedents.