Das é uma Guia de recolhimentos que faz unificação dos impostos que devem ser pagos por uma empresa optante pelo Simples Nacional.
Os impostos são;
IRPJ: Imposto sobre a Renda da Pessoa Jurídica.
IPI: Imposto sobre Produtos Industrializados.
CSLL: Contribuição Social sobre o Lucro Líquido.
COFINS: Contribuição para o Financiamento de Seguridade Social.
PIS: Programa de Integração Social
CPP: Contribuição Patronal Previdenciária.
ICMS: Imposto sobre Operação Relativas à Circulação de Mercadoria, Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação.
ISS: Imposto dobre Serviço de qualquer natureza.
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