“REFIS” das Micros e Pequenas Empresas pode ser a oportunidade que estava esperando

“REFIS” das Micros e Pequenas Empresas pode ser a oportunidade que estava esperando

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Por Angelo Ambrizzi – Advogado Sênior no Marcos Martins Advogados Associados

No mês de abril de 2018, o presidente Michel Temer, sancionou o Refis das Micros e Pequenas Empresas – Simples Nacional.

Poderão ser parcelados os débitos vencidos até a competências do mês de novembro de 2017 e apurados na forma do Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas Microempresas e Empresas de Pequeno Porte (Simples Nacional).

As empresas que optarem por aderir ao programa de refinanciamento terão redução de multa e juros, bem como poderão parcelar o débito em até 175 vezes com parcelas mínimas de R$ 300,00 (trezentos reais).

Para aderir ao parcelamento, o contribuinte deverá efetuar o pagamento em espécie de, no mínimo 5% da dívida consolidada, sem reduções em até cinco parcelas mensais e o restante poderá optar pelas seguintes possibilidades de pagamento:

Pagamento integral: Redução de 90% dos juros de mora, 70% das multas e 100% dos encargos legais.

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Parcelado em até 145 parcelas: Redução de 80% dos juros de mora, 50% das multas e 100% dos encargos legais.

Parcelado em até 175 parcelas: Redução de 50% dos juros de mora, 25% das multas e 100% dos encargos legais.

O parcelamento ainda depende de regulamentação nos seus aspectos formais e de execução e o contribuinte poderá aderir ao parcelamento até 05 de Julho de 2018.

Fonte: Marcos Martins Advogados Associados – Linkedin
Data: 20 de abril de 2018
Acesso: 27 de abril de 2018

 

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