If you, the reader, are a doctor and intend to set up your own office, know that we created this article with you in mind. After all, opening a CNPJ for doctors is still an issue that raises many doubts.
We know that the process for issuing a National Register of Legal Entities (CNPJ) for medical professionals is no different from other CNPJ registration processes of other professional service providers .
However, there are some technical differences, in which a doctor needs to be attentive when exercising his profession as a legal person.
Thinking about it, we prepared this content full of tips to open a CNPJ for doctors in an assertive way. Follow!
Choose a legal format
The first step when opening a CNPJ for doctors will be to define a legal format for your company. Thus, the following formats are possible to be chosen:
- The Simple Society (opened with the participation of two or more doctors who have unlimited responsibility);
- A Sociedade LimitadaLTDA (opened with the participation of two or more doctors with limited liability);
- Sociedade Empresarial LTDA (allows the participation of a doctor and the hiring of other professionals from other areas of health);
- EIRELI(Individual Limited Liability Company).
Thus, for the choice of the best legal format for your doctor’s office to be made in an assertive and safe way, the participation of an accounting professional is essential. This is because, an accountant can act since the opening process, taking care of all the bureaucracies throughout the development of the company in the market.
Take the opportunity to read also: Thinking about starting a company? Know what the responsibilities of an entrepreneur are
What are the tax regimes?
When opening a CNPJ for doctors, the entrepreneur will need to fit his business model in a tax regime, which can be Simples Nacional, Presumed Profit or Real Profit.
Thus, your choice must be made considering important aspects such as profitability and company size. In the following, we will address each of the regimes separately. Check out:
Simple national
The simple national is considered as the most adopted tax regime in the country. This is because its collection model is simplified. Since it allows the payment of all taxes through a single guide, the Simple Collection Document (DAS ).
In this way, taxes are collected in simple national form: IRPJ, IPI, ICMS, ISS, CSLL, PIS / Pasep, COFINS and the Social Security Contribution for Social Security under the responsibility of Legal Entities (CPP).
In addition, the collection of the rate related to health activities, according to Annexes III and V of Simples Nacional, has a minimum value of 6%, which may vary up to 33%.
However, if the health professional chooses not to include his office in this model of tax regime, his company will automatically be included in the presumed profit.
Presumed profit
Our second regime presented takes into account the collection of federal taxes, such as Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).
That’s because, these two types of taxes directly affect a company’s profit.
Therefore, both the IRPJ and the CSLL have as basis for calculation all their quarterly revenue. With a presumption rate of 32% for health-related activities.
Real profit
This regime, the real profit, is very similar to the regime mentioned above. However, it does have some aspects that set it apart.
This is because the collection of your taxes does not happen through the presumption of profit, already established by the government.
On the contrary, it occurs on the basis of calculation of the real profit presented by the company, that is, by the doctor’s office.
Often, this model of regime is discarded by entrepreneurs and also by accountants. Since it is necessary to maintain a strict control of all the inflows and outflows of your cash.
In addition, it also has a greater enforcement force, thus inhibiting attempts to evade taxes.
How does the process open a CNPJ for doctors?
As mentioned above, the steps to open a CNPJ for doctors do not differ much from the other company opening processes.
Knowing that doubts may arise regarding this topic, we have prepared a list of the main steps. Check out:
- Issuance of the company’s contract registration;
- Register at the legal entity’s registry office;
- Company registration with the Federal Revenue Service;
- The company’s registration with the city hall;
- Issuing the digital certificate.
Count on the support of specialized accounting in your segment
Now that the entrepreneur already knows all of our tips for opening a CNPJ for doctors , let’s emphasize the importance of having the support of an accounting professional.
With the guidance of this professional, it will be possible to identify taxes to be paid in an agile manner, make investments with greater security and keep up to date all your tax obligations.
Every demand in our office is answered within 2 hours. We believe that the entrepreneur and the entrepreneur do not have time to waste with bureaucratic issues. Leave this part to whoever understands!
