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28/08/2014 s 14:17 por Simples Nacional
Simples Nacional: alteraes promovidas pela Lei Complementar 147/2014
crditos: http://www.receita.fazenda.gov.br/AutomaticoSRFsinot/2014/08/08/2014_08_08_10_37_45_436253485.html




Simples Nacional: alteraes promovidas pela Lei Complementar 147/2014




Braslia, 08 de agosto de 2014


A Lei Complementar n 147, de 7 de agosto de 2014, alterou a Lei Complementar n 123, de 2006, que institui o Estatuto da Micro e Pequena Empresa e dispe sobre o Simples Nacional.

As alteraes sero objeto de regulamentao pelo Comit Gestor do Simples Nacional (CGSN).

As principais modificaes esto descritas a seguir.

Novas Atividades

A LC 147/2014 prev que a ME ou EPP que exera as seguintes atividades podero optar pelo Simples Nacional a partir de 01/01/2015 (*):

a)   Tributadas com base nos Anexos I ou II da LC 123/2006: Produo e comrcio atacadista de refrigerantes (*)

b)   Tributadas com base no Anexo III da LC 123/2006:

a.    Fisioterapia (*)

b.    Corretagem de seguros (*)

c.    Servio de transporte intermunicipal e interestadual de passageiros, na modalidade fluvial, ou quando possuir caractersticas de transporte urbano ou metropolitano ou realizar-se sob fretamento contnuo em rea metropolitana para o transporte de estudantes e trabalhadores (retirando-se o ISS e acrescentando-se o ICMS)

c)   Tributada com base no Anexo IV da LC 123/2006: Servios Advocatcios (*)

d)   Tributadas com base no (novo) Anexo VI da LC 123/2006:

a.    Medicina, inclusive laboratorial e enfermagem

b.    Medicina veterinria

c.    Odontologia

d.    Psicologia, psicanlise, terapia ocupacional, acupuntura, podologia, fonoaudiologia e de clnicas de nutrio, de vacinao e bancos de leite

e.    Servios de comissaria, de despachantes, de traduo e de interpretao

f.     Arquitetura, engenharia, medio, cartografia, topografia, geologia, geodsia, testes, suporte e anlises tcnicas e tecnolgicas, pesquisa, design, desenho e agronomia

g.    Representao comercial e demais atividades de intermediao de negcios e servios de terceiros

h.    Percia, leilo e avaliao

i.      Auditoria, economia, consultoria, gesto, organizao, controle e administrao

j.      Jornalismo e publicidade

k.    Agenciamento, exceto de mo-de-obra

l.      Outras atividades do setor de servios que tenham por finalidade a prestao de servios decorrentes do exerccio de atividade intelectual, de natureza tcnica, cientfica, desportiva, artstica ou cultural, que constitua profisso regulamentada ou no, desde que no sujeitas tributao na forma dos Anexos III, IV ou V da LC 123/2006.

 

(*) As empresas que exeram as atividades de produo e comrcio atacadista de refrigerantes, fisioterapia, corretagem de seguros e servios advocatcios, constitudas depois da regulamentao da LC 147/2014 por parte do CGSN, podero optar pelo Simples Nacional ainda em 2014.

As empresas j existentes desses setores e aquelas que exeram as demais atividades acima citadas podero optar pelo Simples Nacional a partir de 2015. 

Anexo VI da LC 123/2006

O novo ANEXO VI da LC 123/2006, vigente a partir de 01/01/2015, prev alquotas entre 16,93% e 22,45%.

Limite extra para exportao de servios

A partir de 2015, o limite extra para que a EPP tenha incentivos para exportar passar a abranger mercadorias e servios.

Dessa forma, a empresa poder auferir receita bruta anual de at R$ 7,2 milhes, sendo R$ 3,6 milhes no mercado interno e R$ 3,6 milhes em exportao de mercadorias e servios.

Baixa de empresas

Poder haver a baixa de empresas mesmo com pendncias ou dbitos tributrios, a qualquer tempo.

O pedido de baixa importa responsabilidade solidria dos empresrios, dos titulares, dos scios e dos administradores no perodo da ocorrncia dos respectivos fatos geradores.

MEI ? Contratao por empresas

Para a empresa que contrata MEI para prestar servios diferentes de hidrulica, eletricidade, pintura, alvenaria, carpintaria e de manuteno ou reparo de veculos, extinguiu-se a obrigao de registro na GFIP e recolhimento da cota patronal de 20% (o art. 12 da LC 147/2014 revogou retroativamente essa obrigatoriedade).

Todavia, quando houver os elementos da relao de emprego, o MEI dever ser considerado empregado para todos os efeitos.

Adicionalmente, a LC 123/2006 estabelece que o MEI, a ME e a EPP no podem prestar servios na modalidade de cesso de mo-de-obra.

 

Secretaria-Executiva do Comit Gestor do Simples Nacional



Espalhe por a


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