
Preliminary disposals: Law n 9.317/96? Complementary SIMPLESLei n 123/06? SIMPLE National (Art. 1) (Art. 1) Regulates the treatment differentiated, simplified and favored, applicable ME? s and the EPP? s, relative to the taxes and the contributions that it mentions. It establishes relative general norms to the treatment differentiated and favored to be excused ME? s and the EPP? s, in the scope Being able of them of the Union, the States, the Federal District and the Cities, especially as for the verification and collect of the taxes and contributions of the Union, the States, the Federal District and the Cities, by means of only regimen of collection, also accessory obligations; to the fulfilment of working and previdencirias obligations, also accessory obligations; access on instalments and to the market, also how much to the preference in the acquisitions of goods and services Being able for them Public, to the technology, the associativismo and the rules of inclusion.
NIR Group has similar goals. * Art. 1, 2: vetadoDefinio ME and EPPLei n 9.317/96? SIMPLE Complementary FederalLei n 123/06? SIMPLE National (Art. 2) (Art. 3) I or EPP Considers themselves: I or EPP, the society entrepreneur, the simple society and the entrepreneur consider themselves the one that if relates art.
966 of the Law n 10,406/02, duly registered in the Register of Mercantile Companies or the Civil Register of PJ, as the case, since that: - ME: the legal entity who has gained, in the year-calendar, equal or inferior gross revenue R$ 240,000, 00 (two hundred and forty a thousand Reals); - ME: the entrepreneur, the legal entity, or equalized it, gains, in each year-calendar, equal or inferior gross revenue R$ 240,000, 00 (two hundred and forty a thousand Reals); - EPP: the legal entity who has gained, in the year-calendar, superior gross revenue the R$ 240,000, 00 (two hundred and forty a thousand Reals) and equal or inferior R$ 2.400.000, 00 (two million and four hundred a thousand Reals). - EPP: the entrepreneur, the legal entity, or equalized it, gains, in each year-calendar, superior gross revenue the R$ 240,000, 00 (two hundred and forty a thousand Reals) and equal or inferior R$ 2.400.000, 00 (two million and four hundred a thousand Reals). Note 1: Gross revenue is considered the product of the sales of goods and services in the operations of personal account, the price of the given services and the result in the operations in other people's account, not enclosed the cancelled sales and the granted unconditional discountings. Note 1: Gross revenue is considered the product of the sales of goods and services in the operations of personal account, the price of the given services and the result in the operations in other people's account, not enclosed the cancelled sales and the granted unconditional discountings. Note 2: In the case of beginning of activity in the proper year-calendar, the limits above will be proportional to the number of months where the legal entity it will have exerted activity, disrespected the fractions of months. Note 2: In the case of beginning of activity in the proper year-calendar, the limits above
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