{"id":10962,"date":"2016-09-29T00:00:00","date_gmt":"2016-09-29T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/simples-nacional-receita-notifica-devedores\/"},"modified":"2018-04-13T10:19:07","modified_gmt":"2018-04-13T13:19:07","slug":"simples-nacional-receita-notifica-devedores","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/simples-nacional-receita-notifica-devedores\/","title":{"rendered":"Simples Nacional: Receita Federal notifica devedores"},"content":{"rendered":"

No dia 26 de setembro, a Receita Federal informou que enviou mais de 668 mil notifica\u00e7\u00f5es a devedores inscritos no Simples Nacional. Essas empresas ter\u00e3o 30 dias para regularizar os d\u00e9bitos ou ser\u00e3o exclu\u00eddas do regime tribut\u00e1rio simplificado por inadimpl\u00eancia.<\/p>\n

Caso n\u00e3o regularizem os d\u00e9bitos, as empresas ser\u00e3o exclu\u00eddas a partir do in\u00edcio de 2017. De acordo com a Receita Federal, as d\u00edvidas totalizam cerca de R$ 23,8 bilh\u00f5es.<\/p>\n

As empresas foram notificadas por meio de Ato Declarat\u00f3rio Executivo (ADE) de exclus\u00e3o. O documento estar\u00e1 dispon\u00edvel para os contadores, t\u00e9cnicos de contabilidade e contribuintes exclusivamente no Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico (DTE-SN). Esse \u00e9 o sistema em que todos os optantes pelo Simples Nacional s\u00e3o automaticamente participantes.<\/p>\n

O teor do ADE de exclus\u00e3o pode ser acessado pelo Portal do Simples Nacional<\/a><\/strong> ou pelo Atendimento Virtual (e-CAC)<\/a><\/strong>, no s\u00edtio da Receita Federal, mediante certificado digital ou c\u00f3digo de acesso. O prazo para consultar o ADE \u00e9 de 45 dias a partir de sua disponibiliza\u00e7\u00e3o no DTE-SN, e a ci\u00eancia por esta plataforma ser\u00e1 considerada pessoal para todos os efeitos legais.<\/p>\n

Sobre o Simples Nacional<\/strong><\/h2>\n

O Simples Nacional \u00e9 um regime tribut\u00e1rio<\/a><\/strong> diferenciado, simplificado e favorecido. Est\u00e1 previsto na Lei Complementar n\u00ba 123, de 2006 e aplic\u00e1vel \u00e0s Microempresas (ME) e \u00e0s Empresas de Pequeno Porte (EPP).<\/p>\n

Define-se ME como a empresa que aufere anualmente receita bruta de valor igual ou inferior a R$ 360 mil. J\u00e1 uma EPP tem receita bruta acima de R$ 360 mil e igual ou inferior a R$ 3,6 milh\u00f5es.<\/p>\n

Pelo Simples Nacional s\u00e3o recolhidos, em um \u00fanico documento de arrecada\u00e7\u00e3o, os seguintes tributos:
\n\u2013 Imposto sobre a Renda da Pessoa Jur\u00eddica (IRPJ);
\n\u2013 Imposto sobre Produtos Industrializados (IPI);
\n\u2013 Contribui\u00e7\u00e3o Social para o Lucro L\u00edquido (CSLL);
\n\u2013 Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (COFINS);
\n\u2013 Contribui\u00e7\u00e3o para o PIS\/Pasep;
\n\u2013 Contribui\u00e7\u00e3o Patronal Previdenci\u00e1ria (CPP);
\n\u2013 Imposto sobre Opera\u00e7\u00f5es Relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e Sobre Presta\u00e7\u00f5es de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o (ICMS); e
\n\u2013 Imposto sobre Servi\u00e7os de Qualquer Natureza (ISS).<\/p>\n

Embora haja o recolhimento simplificado em documento \u00fanico, n\u00e3o est\u00e1 exclu\u00edda a incid\u00eancia de outros tributos aos optantes pelo Simples Nacional.<\/p>\n","protected":false},"excerpt":{"rendered":"

Prazo para regulariza\u00e7\u00e3o dos d\u00e9bitos \u00e9 de 30 dias a partir do recebimento da notifica\u00e7\u00e3o. Caso n\u00e3o regularizem os d\u00e9bitos, as empresas ser\u00e3o exclu\u00eddas do Simples Nacional a partir do in\u00edcio de 2017.<\/p>\n","protected":false},"author":3,"featured_media":10963,"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":[37,38],"tags":[],"class_list":["post-10962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos"],"yoast_head":"\nSimples Nacional: Receita Federal notifica devedores<\/title>\n<meta name=\"description\" content=\"Caso n\u00e3o regularizem os d\u00e9bitos, as empresas ser\u00e3o exclu\u00eddas do Simples Nacional a partir do in\u00edcio de 2017. 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