Planejamento tributário pelo regime especial de ISS em Natal/RN: um estudo de caso de uma clínica odontológica

Abstract

The objective is to analyze the feasibility of tax savings by classifying a dental clinic company under the Special Service Tax Regime of Natal/RN. The research was based on the importance of accounting in tax management for service companies, the Simples Nacional and Deemed Taxable Income tax regimes, as well as the option to adhere to the Special Service Tax (ISS) Regime, effective under Complementary Law No. 197/2021 of the Municipality of Natal/RN. The study identified the possibility of cost reduction through new tax alternatives, making this case study necessary to delve into the analysis of tax payments and expense reductions to determine the least burdensome tax regime for the company. To achieve the proposed objective, a Tax Planning study was conducted, helping define the best tax regime by analyzing variables such as revenue, payroll, the “r” factor, and tax amounts, comparing them across the three taxation models outlined in the theoretical framework and based on the company's 2023 data. After presenting the results, it was concluded that the studied company will remain better allocated in the “Simples Nacional” Tax Regime, maintaining the tax strategy previously employed in past years.