The presenter introduces the topic of calculating 'DAE do Simples Nacional'.

• The presenter greets the audience and introduces the video topic.
• They mention that they will show the practical application of a process that viewers may have only seen in theory.
• Encourages viewers to leave comments for further explanations or future video topics.

Explanation on how to access the tax calculation system for 'DAE do Simples Nacional'.

• The presenter describes two methods of accessing the system: directly through the 'Simples Nacional' website or using a digital certificate via e-CAC.
• Mentions that teaching how to access with a digital certificate will be covered in future videos or addressed through viewer questions.

Guidance on how to navigate the 'Programa Gerador do Documento de Arrecadação do Simples Nacional'.

• The presenter navigates to the main page of the calculation program.
• Explains the different options available such as 'Declarar', 'Retificar', 'Gerar DAE', and 'Consultar Declarações'.

Details on entering revenue data for tax calculation.

• The presenter demonstrates how to enter the monthly declaration and select the appropriate month for the calculation.
• Discusses the difference between revenue recognized on a cash basis and accrual basis and how to enter them.

Choosing the correct economic activities for the business in the tax system.

• The video shows how to select the relevant economic activities for the business and the importance of understanding the different annexes of services and goods.
• It provides an explanation on how to report revenue from different business activities separately.

A step-by-step process of calculating the taxes due under 'Simples Nacional'.

• The presenter explains how to calculate taxes based on the selected activities and the entered revenue.
• Highlights the significant portion of the INSS patronal within the total tax amount.

Instructions on generating and interpreting the tax collection document 'DAE'.

• The presenter shows how to generate the 'DAE' and explains the details provided on the document.
• Emphasizes the importance of the due date and how the system calculates late payment penalties and interest.

The presenter concludes the tutorial and discusses the importance of understanding the tax calculation process.

• The presenter recaps the importance of the video tutorial for those unfamiliar with the tax calculation process.
• Encourages viewers to review the video multiple times and practice with access to a company's tax information.