Single-phase taxation of PIS and COFINS in a food company in the simple national tax regime in Florianópolis/SC

Tax planning is a vital tool for the success of companies, regardless of their tax regime or size. Most companies that adhere to the Simples Nacional do not have the culture of knowing the taxes involved in their operations, often ending up paying taxes unnecessarily twice. In this sense, this work aims to analyze the applicability of the single-phase law of the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS) in a food company that also sells cold drinks, located in the south of Florianópolis Island/SC. This is a descriptive research with a quantitative approach, carried out based on the collection of data and information, made available by the company, referring to the period of 2023. Comparisons were made between the tax amounts calculated before and after the segregation of the products. Comparing taxes due with and without this segregation demonstrates significant tax savings throughout 2023. These savings are directly linked to the company's revenue and the accurate application of tax rates, considering the proportional impact of taxes. Therefore, adopting accounting and tax practices aligned with the legislation is essential to optimize the tax burden, ensure tax compliance, and promote financial sustainability and competitiveness of companies in the market.