Empresa Simples de Crédito não poderá optar pelo Simples Nacional

Empresa Simples de Crédito não poderá optar pelo Simples Nacional

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A Empresa Simples de Crédito (ESC), criada pela Lei Complementar 167/2019, destina-se à realização de operações de empréstimo, de financiamento e de desconto de títulos de crédito, exclusivamente com recursos próprios, ao MEI, microempresas e empresas de pequeno porte.

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Entretanto, a ESC não poderá optar pelo Simples Nacional, conforme artigo 17, inciso I da Lei Complementar 123/06, na redação dada pela Lei Complementar 167/2019. Portanto, terá que optar ou pelo lucro real ou pelo lucro presumido.

Fonte: Guia Tributário
Data: 03 de maio de 2019
Acesso: 03 de maio de 2019

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219 comentários

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