Instituída a Empresa Simples de Crédito

Instituída a Empresa Simples de Crédito

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A Lei Complementar nº 167/2019, entre outras providências, instituiu a figura da Empresa Simples de Crédito (ESC), de âmbito municipal ou distrital, com atuação, exclusivamente, no Município de sua sede e em Municípios limítrofes, ou, quando for o caso, no Distrito Federal, destinada à realização de operações de empréstimo, de financiamento e de desconto de títulos de crédito, exclusivamente com recursos próprios, tendo como contrapartes microempreendedores individuais (MEI), microempresas (ME) e empresas de pequeno porte (EPP), nos termos da Lei Complementar nº 123/2006.

A ESC deve adotar a forma de empresa individual de responsabilidade limitada (Eireli), empresário individual (EI) ou sociedade limitada (Ltda) constituída exclusivamente por pessoas naturais e terá por objeto social exclusivo as atividades supramencionadas.

A mesma pessoa natural não poderá participar de mais de uma ESC, ainda que localizadas em Municípios distintos ou sob a forma de filial.

Vale ressaltar que a receita bruta anual da ESC não poderá exceder o limite de receita bruta para EPP, definido na Lei Complementar nº 123/2006, que é de R$ 4.800.000,00. A ESC está impedida de optar pelo Simples Nacional.

Nas operações de crédito supramencionadas, devem ser observadas as seguintes condições:

a) a remuneração da ESC somente pode ocorrer por meio de juros remuneratórios, vedada a cobrança de quaisquer outros encargos, mesmo sob a forma de tarifa;

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b) a formalização do contrato deve ser realizada por meio de instrumento próprio, cuja cópia deverá ser entregue à contraparte da operação;

c) a movimentação dos recursos deve ser realizada, exclusivamente, mediante débito e crédito em contas de depósito de titularidade da ESC e da pessoa jurídica contraparte na operação.

As ESC estão sujeitas aos regimes de recuperação judicial e extrajudicial e ao regime falimentar regulados pela Lei nº 11.101/2005 (Lei de Falências), e devem manter escrituração com observância das leis comerciais e fiscais e transmitir a Escrituração Contábil Digital (ECD) por meio do Sistema Público de Escrituração Digital (Sped).

A base de cálculo do Imposto de Renda Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro (CSL) devidos pelas ESC, tributadas com base no lucro real ou lucro presumido, corresponderá ao percentual de 38,4%, aplicado sobre a receita bruta, deduzida das devoluções, das vendas canceladas e dos descontos incondicionais concedidos.

A norma criou, ainda, o Inova Simples, regime especial simplificado que concede às iniciativas empresariais de caráter incremental ou disruptivo que se autodeclarem como startups ou empresas de inovação tratamento diferenciado com vistas a estimular sua criação, formalização, desenvolvimento e consolidação como agentes indutores de avanços tecnológicos e da geração de emprego e renda. Considera-se startup a empresa de caráter inovador que visa a aperfeiçoar sistemas, métodos ou modelos de negócio, de produção, de serviços ou de produtos, os quais, quando já existentes, caracterizam startups de natureza incremental, ou, quando relacionados à criação de algo totalmente novo, caracterizam startups de natureza disruptiva. Para fins tributários, a startup não poderá optar pela sistemática de recolhimento para o MEI.

(Lei Complementar nº 167/2019 – DOU 1 de 25.04.2019)

Fonte: Editorial IOB
Data: 25 de abril de 2019
Acesso: 29 de abril de 2019

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