Disponibilizado o agendamento da opção pelo Simples Nacional para 2019

Disponibilizado o agendamento da opção pelo Simples Nacional para 2019

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O agendamento é um serviço que objetiva facilitar o processo de ingresso no Simples Nacional, possibilitando ao contribuinte manifestar o seu interesse pela opção para o ano subsequente, antecipando as verificações de pendências impeditivas ao ingresso no Regime. Assim, o contribuinte poderá dispor de mais tempo para regularizar as pendências porventura identificadas.

A funcionalidade do agendamento estará disponível no período de 1º.11 a 28.12.2018, no Portal do Simples Nacional na Internet (http://www8.receita.fazenda.gov.br/SimplesNacional/Default.aspx), mediante o seguinte acesso: Simples – Serviços > Opção > “Agendamento da Solicitação de Opção pelo Simples Nacional”.

Caso seja constatado que a empresa:

a) não tem pendências: a solicitação de opção para 2019 já estará confirmada, sendo gerado automaticamente o registro da opção pelo Simples Nacional, com efeitos a partir de 1º.01.2019;

b) tem pendências: o agendamento não será aceito, caso em que o contribuinte pode regularizar as pendências e proceder a um novo agendamento, até 28.12.2018.

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Após esse prazo, a empresa ainda tem a oportunidade de solicitar a opção (e não mais o agendamento) pelo Simples Nacional até 31.01.2019, no Portal do Simples Nacional, mediante a opção: Simples – Serviços > Opção > “Solicitação de Opção pelo Simples Nacional”.

É possível realizar o cancelamento do agendamento da opção, no mesmo período do agendamento (ou seja, até 28.12.2018), por meio de aplicativo disponibilizado no Portal do Simples Nacional.

Observa-se que não haverá agendamento:

a) para opção pelo Simei;
b) para empresas em início de atividade.

Fonte: Editorial IOB
Data: 05 de novembro de 2018
Acesso: 12 de novembro de 2018

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