Opção pelo Simples Nacional

Opção pelo Simples Nacional

Por |

Podem optar pelo Simples Nacional as microempresas (ME) e empresas de pequeno porte (EPP) que não incorram em nenhuma das vedações previstas na Lei Complementar 123, de 2006.

1 – EMPRESAS EM ATIVIDADE

Para as empresas já em atividade, a solicitação de opção poderá ser feita em janeiro/2018, até o último dia útil (31/01/2018). A opção, se deferida (aceita), retroagirá a 01/01/2018.

2 – EMPRESAS EM INÍCIO DE ATIVIDADE

Para empresas em início de atividade, o prazo para solicitação de opção é de 30 dias contados do último deferimento de inscrição (municipal ou estadual, caso exigíveis), desde que não tenham decorridos 180 dias da data de abertura constante do CNPJ. Quando deferida, a opção produz efeitos a partir da data da abertura do CNPJ. Após esse prazo, a opção somente será possível no mês de janeiro do ano-calendário seguinte.

3 – SOLICITAÇÃO DE OPÇÃO E CANCELAMENTO PELA INTERNET

A solicitação é feita somente na internet, por meio do Portal do Simples Nacional (em Simples – Serviços > Opção > Solicitação de Opção pelo Simples Nacional), sendo irretratável para todo o ano-calendário. Durante o período da opção, é permitido o cancelamento da solicitação da Opção pelo Simples Nacional, salvo se o pedido já houver sido deferido. O cancelamento não é permitido para empresas em início de atividade.

4 – REGULARIZAÇÃO DE PENDÊNCIAS – DENTRO DO PRAZO DE OPÇÃO

Enquanto não vencido o prazo para a solicitação da opção, o contribuinte poderá regularizar eventuais pendências impeditivas ao ingresso no Simples Nacional.

Parcelamento de débitos do Simples Nacional

O pedido de parcelamento pode ser feito no Portal do Simples Nacional ou no Portal e-CAC da RFB, no serviço “Parcelamento – Simples Nacional”.

O acesso ao Portal do Simples Nacional é feito com certificado digital ou código de acesso gerado no portal do Simples.

O acesso ao e-CAC é realizado por certificado digital ou código de acesso gerado no e-CAC.

O código de acesso gerado pelo Portal do Simples Nacional não é válido para acesso ao e-CAC da RFB, e vice-versa.

5 – EMPRESA JÁ OPTANTE NÃO PRECISA FAZER NOVA OPÇÃO

A ME/EPP regularmente optante pelo Simples Nacional não precisa fazer nova opção a cada ano. Uma vez optante, a empresa somente sairá do regime quando excluída, seja por comunicação do optante ou de ofício.

6 – INSCRIÇÕES MUNICIPAIS E ESTADUAIS

Todas as empresas que desejarem optar pelo Simples Nacional deverão ter a inscrição no CNPJ, a inscrição Municipal e, quando exigível, a inscrição Estadual. A inscrição municipal é sempre exigível. A inscrição estadual é exigida para a empresa que exerça atividades sujeitas ao ICMS.

7 – RESULTADO DA SOLICITAÇÃO DE OPÇÃO

A solicitação da opção será analisada, podendo ser deferida (aceita) ou não. Não podem optar pelo Simples Nacional as empresas que incorram em alguma das vedações previstas na Lei Complementar nº 123/2006. A análise da solicitação é feita por União (RFB), Estados e Municípios, em conjunto. Portanto, a empresa não pode possuir pendências cadastrais e/ou fiscais, inclusive débitos, com nenhum ente federado.

Powered by Rock Convert

8 – ACOMPANHAMENTO E RESULTADOS PARCIAIS

O contribuinte pode acompanhar o andamento, os processamentos parciais e o resultado final da solicitação no serviço “Acompanhamento da Formalização da Opção pelo Simples Nacional”.

Para opção de empresas já em atividade, durante o período de opção, serão realizados processamentos parciais nos dias 13/01/2018, 20/01/2018 e 27/01/2018, que têm como objetivo o deferimento das solicitações de empresas que, inicialmente, apresentaram pendências, mas que as regularizaram antes desses prazos.

Caso o contribuinte tenha regularizado parcialmente as pendências, serão apresentadas somente as que restarem. Assim, a solicitação poderá ser deferida antes do resultado final, se em um dos processamentos parciais não mais constarem pendências informadas pela RFB, Estados ou Municípios.

O resultado final da opção será divulgado em 15/02/2018.

9 – INDEFERIMENTO DA OPÇÃO

Na hipótese da opção pelo Simples Nacional ser indeferida, será expedido termo de indeferimento da opção pelo ente federado responsável pelo indeferimento. O indeferimento submete-se ao rito processual definido em legislação específica do respectivo ente que o emitiu.

Termo de Indeferimento

Caso as pendências que motivaram o indeferimento da opção sejam originadas de mais de um ente federado, serão expedidos tantos termos de indeferimento quantos forem os entes que impediram o ingresso no regime.

A RFB utilizará o aplicativo Domícilio Tributário Eletrônico (DTE-SN) – disponível no Portal do Simples Nacional – para enviar ao contribuinte o Termo de Indeferimento da solicitação de opção pelo Simples Nacional.

A consulta ao Termo no DTE-SN deverá ser feita em até 45 dias contados da data da disponibilização da comunicação no portal. Na data do término desse prazo a consulta será considerada automaticamente realizada.

Os termos de indeferimento dos demais entes observarão as formas de notificação previstas na respectiva legislação.

Contestação

A contestação à opção indeferida deverá ser protocolada diretamente na administração tributária (RFB, Estado, Distrito Federal ou Município) na qual foram apontadas as irregularidades que vedaram o ingresso ao regime. E deverá ser protocolada no Ente Federado (originário da pendência), após a ciência do indeferimento.

10 – MAIS INFORMAÇÕES

Informações adicionais podem ser obtidas no Perguntas e Respostas do Portal do Simples Nacional – item Opção.

Durante o ano de 2017 e início de 2018 tivemos 468.572 empresas excluídas do Simples Nacional por débitos, sendo 380.192 pela Receita Federal, 26.425 pelos Estados e 61.955 pelos Municípios.

Essas exclusões têm validade a partir de 01/01/2018. Portanto, caso uma dessas empresas faça pesquisa no Portal do Simples Nacional, constará como “Não optante”.

A empresa poderá fazer novo pedido de opção pelo Simples Nacional até o dia 31/01/2017. Entretanto, terá que regularizar os débitos (por meio de pagamento ou parcelamento), para que o pedido venha a ser deferido.

Tendo em vista que, até o dia 11/01/2018, tivemos apenas 132.317 pedidos de opção pelo Simples Nacional, alertamos as empresas que foram excluídas – e que pretendem continuar no Simples Nacional, que devem tomar duas medidas – a primeira, regularizar os débitos; a segunda, fazer novo pedido de opção no Portal do Simples Nacional.

Fonte: Simples Nacional
Data: 15 de janeiro de 2018
Acesso: 19 de janeiro de 2018

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

192 comentários

  1. I am the manager of JustCBD label (justcbdstore.com) and am trying to expand my wholesale side of business. I am hoping someone at targetdomain is able to provide some guidance . I thought that the most effective way to do this would be to talk to vape companies and cbd stores. I was really hoping if someone could recommend a reputable website where I can purchase CBD Shops Business Email Addresses I am currently reviewing creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the best solution and would appreciate any support on this. Or would it be simpler for me to scrape my own leads? Ideas?

  2. Greetings, There’s no doubt that your site could possibly be having browser compatibility problems. Whenever I take a look at your website in Safari, it looks fine however, when opening in IE, it has some overlapping issues. I just wanted to give you a quick heads up! Apart from that, excellent blog!

  3. When I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive four emails with the same comment. There has to be an easy method you are able to remove me from that service? Many thanks!

  4. I’m impressed, I have to admit. Seldom do I encounter a blog that’s both equally educative and entertaining, and without a doubt, you have hit the nail on the head. The problem is something too few people are speaking intelligently about. I’m very happy that I found this during my search for something relating to this.

  5. I’m impressed, I must say. Rarely do I encounter a blog that’s both equally educative and interesting, and without a doubt, you’ve hit the nail on the head. The issue is something that too few men and women are speaking intelligently about. Now i’m very happy I stumbled across this during my hunt for something concerning this.

  6. Having read this I thought it was really enlightening. I appreciate you finding the time and effort to put this article together. I once again find myself personally spending way too much time both reading and posting comments. But so what, it was still worthwhile!

  7. I blog often and I genuinely thank you for your content. The article has truly peaked my interest. I am going to book mark your blog and keep checking for new details about once per week. I subscribed to your RSS feed as well.

  8. Next time I read a blog, I hope that it does not fail me just as much as this particular one. I mean, Yes, it was my choice to read, nonetheless I truly believed you would have something helpful to talk about. All I hear is a bunch of crying about something you could possibly fix if you weren’t too busy searching for attention.

  9. Hi, I do think this is an excellent site. I stumbledupon it 😉 I will return yet again since I book marked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.

  10. I absolutely love your site.. Excellent colors & theme. Did you make this web site yourself? Please reply back as I’m hoping to create my own site and want to know where you got this from or just what the theme is named. Cheers!

  11. Hello! I could have sworn I’ve visited your blog before but after going through many of the articles I realized it’s new to me. Anyways, I’m definitely delighted I discovered it and I’ll be bookmarking it and checking back frequently!

  12. You’re so interesting! I don’t suppose I’ve truly read through anything like this before. So good to find someone with some unique thoughts on this issue. Seriously.. thanks for starting this up. This site is one thing that’s needed on the web, someone with a little originality!

  13. I’m very pleased to discover this web site. I need to to thank you for your time due to this wonderful read!! I definitely really liked every bit of it and I have you bookmarked to see new things on your blog.

  14. Good post. I learn something new and challenging on websites I stumbleupon everyday. It will always be useful to read content from other writers and practice a little something from other sites.

  15. Hello there! Do you know if they make any plugins to help with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords
    but I’m not seeing very good results. If you know of any please
    share. Thank you!

  16. Howdy! I could have sworn I’ve been to this website before but after going through some of the articles I realized it’s new to me. Anyways, I’m certainly delighted I stumbled upon it and I’ll be bookmarking it and checking back regularly!

  17. I’m impressed, I must say. Rarely do I encounter a blog that’s equally educative and amusing, and let me tell you, you’ve hit the nail on the head. The issue is something which not enough men and women are speaking intelligently about. I’m very happy that I found this during my search for something relating to this.

  18. You are so interesting! I do not believe I’ve read a single thing like that before. So good to find another person with a few unique thoughts on this topic. Really.. thanks for starting this up. This site is one thing that is needed on the internet, someone with some originality!

  19. Hi, I do think this is an excellent website. I stumbledupon it 😉 I may come back once again since I bookmarked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.

  20. This is the perfect site for anybody who would like to find out about this topic. You understand a whole lot its almost tough to argue with you (not that I actually will need to…HaHa). You certainly put a fresh spin on a subject which has been discussed for years. Excellent stuff, just great!

  21. Next time I read a blog, Hopefully it does not fail me as much as this particular one. I mean, I know it was my choice to read, nonetheless I genuinely thought you’d have something useful to talk about. All I hear is a bunch of crying about something that you could possibly fix if you were not too busy seeking attention.

  22. Its like you learn my thoughts! You appear to know a lot approximately this, like you wrote the book in it or something. I think that you could do with a few p.c. to drive the message house a bit, but instead of that, that is great blog. An excellent read. I’ll definitely be back.|

  23. Hi there! This post could not be written much better! Looking through this article reminds me of my previous roommate! He always kept talking about this. I’ll send this post to him. Pretty sure he’ll have a great read. Thanks for sharing!

  24. Hi, I believe your website may be having internet browser compatibility issues. When I take a look at your website in Safari, it looks fine however when opening in I.E., it has some overlapping issues. I simply wanted to provide you with a quick heads up! Besides that, fantastic blog!

  25. The next time I read a blog, Hopefully it doesn’t disappoint me just as much as this particular one. After all, I know it was my choice to read through, however I really believed you’d have something useful to say. All I hear is a bunch of whining about something that you could possibly fix if you were not too busy searching for attention.

  26. Greetings, There’s no doubt that your web site could possibly be having web browser compatibility issues. When I look at your website in Safari, it looks fine however when opening in Internet Explorer, it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Besides that, excellent website!

  27. Achieving your fitness goal doesn’t need a certified personal trainer or an expensive gym memberships, especially if you have the budget and the space to consider practically every workout machine in the market.

  28. May I simply just say what a comfort to uncover somebody who truly knows what they are discussing on the web. You certainly understand how to bring an issue to light and make it important. More people should check this out and understand this side of the story. I was surprised you aren’t more popular given that you most certainly possess the gift.

  29. Howdy! This post couldn’t be written much better! Reading through this post reminds me of my previous roommate! He always kept preaching about this. I will forward this information to him. Pretty sure he’ll have a good read. Thank you for sharing!

  30. This is the perfect website for anyone who wishes to understand this topic. You understand so much its almost tough to argue with you (not that I personally would want to…HaHa). You certainly put a new spin on a subject which has been written about for years. Wonderful stuff, just wonderful!

  31. After I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get four emails with the exact same comment. Is there a way you are able to remove me from that service? Thanks!

  32. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  33. First off I would like to say wonderful blog! I had a quick question in which I’d like to ask if
    you do not mind. I was interested to know how you
    center yourself and clear your head before writing.
    I’ve had a difficult time clearing my mind in getting my
    thoughts out there. I truly do enjoy writing but it just seems
    like the first 10 to 15 minutes are generally wasted just trying to figure out how to begin. Any suggestions or tips?
    Thanks!

  34. Howdy I am so grateful I found your weblog, I really found you by mistake, while I was browsing on Bing for something else, Nonetheless I am here now and would just like to say cheers for a fantastic post and a all round enjoyable blog (I also love the theme/design), I don’t have time to read it all at the minute but I have saved it and also added in your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep up the awesome work.|

  35. An intriguing discussion is worth comment. I believe that you should publish more about this topic, it may not be a taboo subject but generally folks don’t discuss these topics. To the next! Many thanks!!

  36. The next time I read a blog, I hope that it won’t disappoint me just as much as this particular one. I mean, I know it was my choice to read, but I genuinely thought you’d have something helpful to talk about. All I hear is a bunch of moaning about something you could fix if you were not too busy seeking attention.

  37. An outstanding share! I have just forwarded this onto a colleague who was doing a little research on this. And he actually ordered me dinner due to the fact that I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending some time to talk about this issue here on your blog.

  38. I would like to thank you for the efforts you’ve put in penning this site. I really hope to view the same high-grade content by you later on as well. In fact, your creative writing abilities has encouraged me to get my very own blog now 😉

  39. Hello there, I think your site could possibly be having browser compatibility problems. Whenever I take a look at your web site in Safari, it looks fine however when opening in I.E., it has some overlapping issues. I merely wanted to give you a quick heads up! Aside from that, excellent site!

  40. Can I simply just say what a relief to uncover someone that really understands what they are talking about on the internet. You definitely understand how to bring a problem to light and make it important. More people should read this and understand this side of the story. I can’t believe you aren’t more popular given that you most certainly have the gift.

  41. I have been exploring for a little for any high quality articles or blog posts in this kind of area . Exploring in Yahoo I at last stumbled upon this website. Reading this info So i’m glad to convey that I’ve a very excellent uncanny feeling I discovered just what I needed. I such a lot no doubt will make sure to do not overlook this website and provides it a look regularly.|

  42. Next time I read a blog, Hopefully it doesn’t fail me just as much as this one. After all, I know it was my choice to read through, nonetheless I really believed you’d have something interesting to say. All I hear is a bunch of complaining about something that you could possibly fix if you were not too busy looking for attention.

  43. 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 totally off topic but I had to tell someone!

  44. The very next time I read a blog, Hopefully it does not fail me as much as this particular one. I mean, Yes, it was my choice to read, but I really believed you would probably have something helpful to say. All I hear is a bunch of crying about something you could possibly fix if you weren’t too busy seeking attention.

  45. I would like to thank you for the efforts you have put in penning this site. I’m hoping to check out the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has inspired me to get my own, personal blog now 😉

  46. After looking at a handful of the blog posts on your website, I truly like your technique of blogging. I saved as a favorite it to my bookmark website list and will be checking back soon. Please visit my web site too and let me know what you think.

  47. I have to thank you for the efforts you’ve put in writing this website. I am hoping to see the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has encouraged me to get my own blog now 😉

  48. I’m impressed, I have to admit. Rarely do I come across a blog that’s both educative and engaging, and without a doubt, you have hit the nail on the head. The problem is an issue that too few people are speaking intelligently about. I’m very happy I came across this in my search for something concerning this.

  49. Hi! I could have sworn I’ve visited this site before but after browsing through a few of the posts I realized it’s new to me. Nonetheless, I’m definitely delighted I came across it and I’ll be book-marking it and checking back frequently!

  50. When I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and now whenever a comment is added I get 4 emails with the exact same comment. Is there a way you can remove me from that service? Thanks a lot!

  51. I’d like to thank you for the efforts you have put in writing this site. I am hoping to check out the same high-grade content by you later on as well. In fact, your creative writing abilities has motivated me to get my own, personal blog now 😉

  52. I have observed that online degree is getting popular because obtaining your college degree online has developed into a popular solution for many people. Many people have never had a possibility to attend a traditional college or university although seek the increased earning potential and a better job that a Bachelor’s Degree gives. Still other people might have a degree in one training but would want to pursue one thing they now have an interest in.

  53. I seriously love your site.. Pleasant colors & theme. Did you build this amazing site yourself? Please reply back as I’m wanting to create my own personal blog and want to find out where you got this from or what the theme is called. Kudos!

  54. I would like to thank you for the efforts you have put in writing this website. I am hoping to see the same high-grade content by you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own website now 😉

  55. Hi there! I just wanted to ask if you ever have any problems with hackers? My last blog (wordpress) was hacked and I ended up losing a few months of hard work due to no data backup. Do you have any methods to prevent hackers?|

  56. Next time I read a blog, Hopefully it won’t disappoint me as much as this particular one. I mean, I know it was my choice to read, but I truly thought you’d have something interesting to say. All I hear is a bunch of whining about something that you could possibly fix if you were not too busy looking for attention.

  57. An intriguing discussion is worth comment. There’s no doubt that that you ought to publish more about this topic, it might not be a taboo matter but typically folks don’t speak about such subjects. To the next! Cheers!!

  58. Hi this is somewhat of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding know-how so I wanted to get advice from someone with experience. Any help would be enormously appreciated!|

  59. Having read this I believed it was very informative. I appreciate you taking the time and effort to put this information together. I once again find myself spending way too much time both reading and posting comments. But so what, it was still worthwhile!

  60. You are so cool! I don’t think I have read anything like this before. So nice to find another person with some genuine thoughts on this topic. Really.. thanks for starting this up. This website is one thing that is required on the web, someone with some originality!

  61. Hey this is somewhat of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding skills so I wanted to get guidance from someone with experience. Any help would be greatly appreciated!|

  62. The other day, while I was at work, my sister stole my iphone and tested to see if it can survive a thirty foot drop, just so she can be a youtube sensation. My apple ipad is now destroyed and she has 83 views. I know this is entirely off topic but I had to share it with someone!|

  63. You are so awesome! I do not believe I’ve read through a single thing like this before. So great to discover someone with some genuine thoughts on this subject matter. Really.. many thanks for starting this up. This web site is something that is required on the internet, someone with a little originality!

  64. Hello there, There’s no doubt that your site could possibly be having internet 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 provide you with a quick heads up! Aside from that, excellent website!

  65. You’ve made some decent points there. I checked on the internet for additional information about the issue and found most people will go along with your views on this site.

  66. An interesting discussion is worth comment. I do believe that you need to publish more on this subject matter, it may not be a taboo subject but generally people don’t discuss such subjects. To the next! Best wishes!!

  67. Unquestionably believe that which you stated. Your favorite justification appeared to be on the web the easiest thing to be aware of. I say to you, I definitely get annoyed while people think about worries that they plainly do not know about. You managed to hit the nail upon the top and defined out the whole thing without having side effect , people could take a signal. Will probably be back to get more. Thanks|

  68. After looking into a few of the articles on your web page, I truly appreciate your technique of blogging. I bookmarked it to my bookmark site list and will be checking back in the near future. Please visit my website as well and let me know what you think.

  69. Hi there! I could have sworn I’ve visited this web site before but after going through a few of the posts I realized it’s new to me. Nonetheless, I’m certainly pleased I found it and I’ll be book-marking it and checking back often!

  70. Having read this I believed it was very enlightening. I appreciate you finding the time and energy to put this content together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worthwhile!

  71. I’m amazed, I have to admit. Rarely do I come across a blog that’s equally educative and amusing, 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. I’m very happy I stumbled across this during my hunt for something regarding this.

  72. A motivating discussion is worth comment. I think that you should write more about this topic, it might not be a taboo matter but generally people don’t speak about these subjects. To the next! All the best!!

  73. After I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive 4 emails with the same comment. There has to be a means you are able to remove me from that service? Many thanks!

  74. An impressive share! I’ve just forwarded this onto a friend who has been doing a little research on this. And he in fact bought me breakfast simply because I found it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this subject here on your internet site.

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by