Empresas podem agendar opção pelo Simples Nacional até 29 de dezembro

Empresas podem agendar opção pelo Simples Nacional até 29 de dezembro

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O prazo para opção pelo Simples Nacional é até o último dia útil do mês de janeiro, produzindo efeitos a partir do primeiro dia do ano-calendário da opção. No entanto, para antecipar a verificação de pendências impeditivas e facilitar o ingresso, é facultado o agendamento da opção pelo Simples Nacional.

Embora o agendamento não seja obrigatório, uma vez realizado, o contribuinte poderá dispor de mais tempo para regularizar as pendências porventura identificadas.

Empresas em início de atividade não podem fazer agendamento, pois fazem diretamente a opção, respeitando os prazos regulamentares.

AGENDAMENTO DA OPÇÃO

O serviço de agendamento da opção fica disponível em aplicativo específico no Portal do Simples Nacional (www8.receita.fazenda.gov.br/SimplesNacional), entre o primeiro dia útil de novembro e o penúltimo dia útil de dezembro do ano anterior ao da opção, apenas para a ME ou EPP preexistente.

O agendamento será rejeitado quando forem identificadas pendências impeditivas ao ingresso no Simples Nacional, podendo, neste caso, a empresa:

a) solicitar novo agendamento até o penúltimo dia útil de dezembro do ano anterior ao da opção, após a regularização das pendências; ou

b) realizar a opção até o último dia útil de janeiro do respectivo ano-calendário.

CONFIRMAÇÃO

No caso de inexistência de pendências, o agendamento será confirmado, gerando para a ME ou EPP opção válida com efeitos a partir do primeiro dia do ano-calendário subsequente. Para verificar a existência de agendamento, a empresa deve acessar o serviço “Agendamento da Opção pelo Simples Nacional” disponível no endereço www8.receita.fazenda.gov.br/SimplesNacional, onde serão exibidos a data, a hora e o número do agendamento confirmado.

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A confirmação do agendamento não implica opção pelo Simei – Sistema de Recolhimento em Valores Fixos Mensais dos Tributos Abrangidos pelo Simples Nacional do microempreendedor individual.

CANCELAMENTO

O agendamento poderá ser cancelado por meio do serviço “Cancelamento do agendamento da opção pelo Simples Nacional”, no Portal do Simples Nacional na internet, até o penúltimo dia útil de dezembro do ano anterior ao da opção.

UTILIZAÇÃO DE CÓDIGOS DO CNAE

Para verificar se a atividade exercida pela ME ou EPP está ou não impedida à opção pelo Simples Nacional, serão utilizados os códigos de atividades econômicas previstos na Classificação Nacional de Atividades Econômicas (CNAE) informados pelos contribuintes no CNPJ.

No caso de códigos ambíguos da CNAE, assim considerados aqueles que abrangem concomitantemente atividade impeditiva e permitida ao Simples Nacional, a ME ou a EPP poderá efetuar a opção se prestar declaração de que exerce tão somente atividades permitidas no Simples Nacional.

No Portal COAD, em Tabelas Dinâmicas, poderão ser consultadas, através dos códigos da CNAE, as atividades permitidas, impedidas ou ambíguas.

RESULTADO DO PEDIDO DA OPÇÃO

O resultado do pedido de opção poderá ser consultado através do Portal do Simples Nacional. Na hipótese de a opção ser indeferida, será expedido termo de indeferimento por autoridade fiscal integrante da estrutura administrativa do respectivo ente federado que decidiu o indeferimento, inclusive na hipótese de existência de débitos tributários. O ente federado dará ciência do termo através de comunicação eletrônica.

Fonte: Equipe Técnica COAD
Data: 22 de dezembro de 2016
Acesso: 23 de dezembro e 2016

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