{"id":10895,"date":"2016-05-24T00:00:00","date_gmt":"2016-05-24T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/simples-cprb\/"},"modified":"2018-05-21T16:08:29","modified_gmt":"2018-05-21T19:08:29","slug":"simples-cprb","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/simples-cprb\/","title":{"rendered":"Receita esclarece sobre op\u00e7\u00e3o por Simples e CPRB simultaneamente"},"content":{"rendered":"

Por meio da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.642,<\/a> a Receita Federal elucidou quais empresas podem optar pelo regime tribut\u00e1rio Simples Nacional e pela Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB) destinada ao Regime Geral de Previd\u00eancia Social (RGPS) ao mesmo tempo.<\/p>\n

Publicada em 16 de maio de 2016 no Di\u00e1rio Oficial da Uni\u00e3o (DOU), a IN n\u00ba1.642 alterou o texto da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.436 de 2013<\/a>, no que tange \u00e0s empresas optantes pelo Simples Nacional cujas atividades principais sejam tributadas conforme o Anexo IX da Lei Complementar n\u00ba 123\/2006<\/a>.<\/p>\n

Desde a publica\u00e7\u00e3o da IN n\u00ba1.642\/2016, empresas que prestam os seguintes servi\u00e7os poder\u00e3o optar concomitantemente pelo Simples e pela CPRB:
\n– Constru\u00e7\u00e3o de im\u00f3veis e obras de engenharia em geral, inclusive sob a forma de subempreitada, execu\u00e7\u00e3o de projetos e servi\u00e7os de paisagismo, bem como decora\u00e7\u00e3o de interiores;
\n– Vigil\u00e2ncia, limpeza ou conserva\u00e7\u00e3o;
\n– Servi\u00e7os advocat\u00edcios.<\/p>\n","protected":false},"excerpt":{"rendered":"

Empresas de constru\u00e7\u00e3o e outras poder\u00e3o optar pelo Simples Nacional e a CPRB ao mesmo tempo.<\/p>\n","protected":false},"author":3,"featured_media":10896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37],"tags":[311,312,301,212,30],"class_list":["post-10895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-contribuicao-previdenciaria-sobre-a-receita-bruta","tag-cprb","tag-receita-federal","tag-simples-nacional","tag-tributos"],"yoast_head":"\nReceita esclarece sobre op\u00e7\u00e3o por Simples e CPRB 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