Comunicado da Receita Federal – “Exclusão de Ofício de Pessoas Jurídicas do Simples Nacional”

Comunicado da Receita Federal – “Exclusão de Ofício de Pessoas Jurídicas do Simples Nacional”

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A Receita Federal do Brasil solicitou ao Conselho Federal de Contabilidade, por meio de ofício,  ampla divulgação de procedimento nacional a ser iniciado no dia 26 de setembro. O conteúdo do documento, assinado por Jose Humberto Valentino Vieira, auditor-fiscal da Receita Federal do Brasil, coordenador-geral de Atendimento e Educação Fiscal – Substituto, está publicado a seguir:

“Vimos comunicar-lhes que, no dia 26 de setembro de 2016, terá início em todo o Brasil, o procedimento de exclusão de ofício de pessoas jurídicas optantes do Simples Nacional motivada, exclusivamente, por débitos com exigibilidade não suspensa, previdenciários e não previdenciários com a Secretaria da Receita Federal do Brasil (RFB) e a Procuradoria-Geral da Fazenda Nacional (PGFN), conforme previsto no art. 17, inciso V, art. 29, inciso I, art. 30, caput, inciso lI, art. 31, inciso IV, e art. 33, caput, todos da Lei Complementar n° 123, de 14 de dezembro de 2006.

2. O Ato Declaratório Executivo (ADE) estará disponibilizado para acesso, unicamente, no Domicílio Tributário Eletrônico (DTE-SN), sistema em que todos os optantes pelo Simples Nacional, exceto os MEl, são automaticamente participantes. Os débitos motivadores de exclusão da pessoa jurídica estarão relacionados no anexo único do ADE.

3. O teor do ADE de exclusão no DTE-SN poderá ser acessado pelo Portal do Simples Nacional ou pelo Atendimento Virtual (e-CAC) no sítio da Receita Federal do Brasil, mediante certificado digital ou código de acesso. Todavia, o código de acesso gerado pelo Portal do Simples Nacional não é válido para acesso ao Atendimento Virtual (e-CAC), e vice-versa.

4. A ciência dada à pessoa jurídica pelo DTE-SN será considerada pessoal para todos os efeitos legais. Para tanto, se a pessoa jurídica efetuar a consulta do ADE de exclusão dentro do prazo de 45 dias contados da data em que este foi disponibilizada no DTE-SN:

a) a ciência se dará no dia em que for efetuada a consulta, se a consulta ocorrer em dia útil;

b) a ciência se dará no primeiro dia útil seguinte ao da consulta, se a consulta ocorrer em dia NÃO útil;

5. Se a pessoa jurídica não efetuar a consulta ao ADE de exclusão dentro do prazo de 45 dias contados da data em que este foi disponibilizada no DTE-SN, a ciência do ADE de exclusão ocorrerá no 45° dia contado da data da disponibilização do ADE de exclusão no DTE-SN (ciência por decurso de prazo).

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6. A partir da data de ciência do ADE de exclusão, a pessoa jurídica terá um prazo é de 30 (trinta) dias para a regularização da totalidade dos débitos à vista, parcelados ou compensados. Se a regularização ocorrer dentro desse prazo, a exclusão do Simples Nacional será automaticamente tornada sem efeito. Caso contrário, a pessoa jurídica será excluída do Simples Nacional, com efeitos a partir do dia 01/01 /2017.

7. Cada pessoa jurídica optante pelo Simples Nacional, exceto o MEl, pode cadastrar no DTE-SN até três números de celulares, até três endereços de e-mail e uma única palavra-chave a fim de permitir que a Administração Tributária possa enviar gratuita e automaticamente SMS (“torpedo”) e/ou e-mail à pessoa jurídica toda vez que um documento (inclusive ADE de exclusão) for disponibilizado no DTE-SN . A palavra-chave cadastrada constará do SMS e do e-mail e tem por objetivo garantir a autenticidade da mensagem recebida. Ao receber o SMS e/ou o e-mail, é prudente conferir se a palavra-chave que consta é igual à palavra-chave que foi cadastrada.

8. Para cadastrar os números dos celulares, os endereços de e-mail e a palavra-chave, deve-se acessar o DTE-SN pelo Portal do Simples Nacional na internet – mediante código de acesso (por enquanto não há possibilidade de acessar mediante certificado digital), clicar sobre “Cadastrar Informações Adicionais” e preencher os campos. O campo “celular” deve ser preenchido da seguinte forma: DDD+número do celular, sem espaço.

9. Cuidados que os Contadores e Técnicos em Contabilidade devem ter:

a) É altamente recomendável que os contadores e técnicos em contabilidade criem o hábito de, periodicamente, acessarem o DTE-SN de todos os seus clientes a fim de verificarem a existência de algum documento (inclusive ADE de exclusão) disponibilizado. O não acesso periódico ao DTE-SN de seus clientes pode acarretar o risco de as pessoas jurídicas serem cientificadas de algum documento (inclusive de ADE de exclusão) por decurso do prazo legal de 45 dias e, por consequência, as pessoas jurídicas serem penalizadas (inclusive excluídas do Simples Nacional).

b) Os contadores e técnicos em contabilidade devem providenciar imediatamente o cadastramento dos números de celulares, dos endereços de e-mail e da palavra-chave de todos os seus clientes, a fim de receberem SMS (“torpedos”) e e-mail informando que algum documento (inclusive ADE de exclusão) foi disponibilizado no DTE-SN.

c) Os contadores e técnicos em contabilidade devem orientar os seus clientes que receberem ADE de exclusão a regularizarem a totalidade dos seus débitos dentro do prazo de 30 (trinta) dias contados da data da ciência do ADE no DTE-SN, sob pena da pessoa jurídica ser excluída do Simples Nacional.

10. Por fim, contamos com a colaboração desse Conselho Federal de Contabilidade, para a ampla divulgação dos procedimentos de exclusão de ofício de pessoas jurídicas do Simples Nacional, de modo que a campanha seja exitosa.”

Fonte: Conselho Federal de Contabilidade
Data: 19 de setembro de 2016
Acesso: 20 de setembro de 2016

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  91. Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is entirely off topic but I had to tell someone!

  92. May I simply say what a comfort to discover a person that actually understands what they’re discussing on the internet. You certainly realize how to bring an issue to light and make it important. More and more people ought to check this out and understand this side of your story. It’s surprising you’re not more popular because you definitely possess the gift.|

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  94. I was extremely pleased to uncover this great site. I need to to thank you for your time for this wonderful read!! I definitely really liked every little bit of it and I have you book-marked to look at new stuff in your web site.|

  95. Hey, I think your website might be having browser compatibility issues. When I look at your website in Chrome, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, amazing blog!|

  96. An outstanding share! I’ve just forwarded this onto a colleague who was conducting a little homework on this. And he actually bought me breakfast due to the fact that I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this matter here on your web site.

  97. I do agree with all the ideas you have presented in your post. They’re very convincing and will certainly work. Still, the posts are very short for beginners. Could you please extend them a little from next time? Thanks for the post.

  98. I’m amazed, I must say. Seldom do I encounter a blog that’s both equally educative and entertaining, and let me tell you, you’ve hit the nail on the head. The issue is something that not enough folks are speaking intelligently about. Now i’m very happy that I found this during my search for something relating to this.

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  100. Oh my goodness! Amazing article dude! Thank you so much, However I am encountering difficulties with your RSS. I don’t understand why I am unable to join it. Is there anyone else having similar RSS problems? Anybody who knows the solution can you kindly respond? Thanx!!

  101. This design is spectacular! You certainly know how to keep a reader entertained. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Wonderful job. I really enjoyed what you had to say, and more than that, how you presented it. Too cool!|

  102. Hmm is anyone else having problems with the pictures on this blog loading? I’m trying to determine if its a problem on my end or if it’s the blog. Any feed-back would be greatly appreciated.|

  103. Howdy, I do believe your site could be having browser compatibility issues. When I take a look at your website in Safari, it looks fine but when opening in IE, it has some overlapping issues. I just wanted to give you a quick heads up! Besides that, excellent site!

  104. Hi there! This blog post could not be written any better! Looking at this article reminds me of my previous roommate! He constantly kept talking about this. I am going to send this post to him. Fairly certain he’s going to have a great read. Thank you for sharing!

  105. I’m amazed, I have to admit. Seldom do I come across a blog that’s both educative and interesting, and without a doubt, you have hit the nail on the head. The issue is an issue that too few folks are speaking intelligently about. Now i’m very happy I found this during my hunt for something relating to this.

  106. I was extremely pleased to uncover this page. I wanted to thank you for ones time due to this fantastic read!! I definitely savored every part of it and i also have you saved as a favorite to check out new information on your website.

  107. I do enjoy the way you have framed this particular concern and it does present me personally a lot of fodder for thought. Nonetheless, because of just what I have observed, I simply just trust when other comments pack on that individuals stay on point and don’t start on a tirade of some other news du jour. Still, thank you for this superb piece and though I can not necessarily concur with the idea in totality, I value the perspective.

  108. Woah! I’m really enjoying the template/theme of this blog. It’s simple, yet effective. A lot of times it’s very difficult to get that “perfect balance” between user friendliness and visual appearance. I must say that you’ve done a superb job with this. In addition, the blog loads very quick for me on Internet explorer. Outstanding Blog!|

  109. Hi just wanted to give you a quick heads up and let you know a few of the pictures aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same results.|

  110. Hi there! I know this is somewhat off topic but I was wondering which blog platform are you using for this website? I’m getting sick and tired of WordPress because I’ve had issues with hackers and I’m looking at options for another platform. I would be awesome if you could point me in the direction of a good platform.

  111. I’m extremely impressed with your writing skills and also with the layout on your blog. Is this a paid theme or did you customize it yourself? Anyway keep up the excellent quality writing, it is rare to see a nice blog like this one these days..

  112. Nice blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple adjustements would really make my blog jump out. Please let me know where you got your design. Appreciate it|

  113. Hello, i read your blog from time to time and i own a similar one and i was just curious if you get a lot of spam remarks? If so how do you reduce it, any plugin or anything you can suggest? I get so much lately it’s driving me crazy so any help is very much appreciated.|

  114. After I initially commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on each time a comment is added I receive 4 emails with the exact same comment. Is there a way you are able to remove me from that service? Thank you!

  115. Cool blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple tweeks would really make my blog shine. Please let me know where you got your design. Thanks a lot|

  116. Having read this I thought it was extremely enlightening. I appreciate you finding the time and effort to put this article together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

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  119. Does your blog have a contact page? I’m having a tough time locating it but, I’d like to shoot you an e-mail. I’ve got some suggestions for your blog you might be interested in hearing. Either way, great blog and I look forward to seeing it grow over time.

  120. I absolutely love your site.. Pleasant colors & theme. Did you build this website yourself? Please reply back as I’m trying to create my own website and would love to know where you got this from or just what the theme is named. Thanks!

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