Tipping should not be included in the Simples Nacional tax base

Good news for business owners of bars, restaurants and the like is that tips are not included in the calculation basis of the tax system known as "Simples Nacional". This definition is unanimously established in the decision of the Interlocutory Appeal in HC 783.717-PR, Rel. Minister Messod Azulay Neto, AREsp 2.381.899-SC, Rel. Minister Mauro Campbell Marques, Second Panel, judged on 17/10/2023, DJe 19/10/2023. As a result, entrepreneurs in the food and entertainment sector may have paid more than what was actually due. For more information, consult a team specializing in tax law.