Simples Nacional – Comitê gestor divulga novas alterações no regime simplificado

Simples Nacional – Comitê gestor divulga novas alterações no regime simplificado

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Por meio da Resolução CGSN nº 137/2017, o Comitê Gestor do Simples Nacional (CGSN) promoveu diversas alterações na Resolução CGSN nº 94/2011, que disciplina o Simples Nacional, as quais entrarão em vigor a partir de 1º.01.2018.

Entre as alterações ora promovidas, destacamos:

a) a retificação de informações prestadas no PGDAS-DAS não produzirá efeitos quando tiver por objeto reduzir débitos relativos aos períodos de apuração cujos saldos a pagar tenham sido objeto de pedido de parcelamento deferido ou já tenham sido enviados à Procuradoria-Geral da Fazenda Nacional (PGFN) para inscrição em Dívida Ativa da União (DAU), ou, com relação ao ICMS ou ao ISS, transferidos ao Estado ou Município que tenha efetuado o convênio previsto no § 3º do art. 41 da Lei Complementar nº 123/2006 (a redação anterior não mencionava a hipótese de parcelamento);

b) somente poderão enquadrar-se como microempreendedor individual (MEI) o empresário a que se refere o art. 966 da Lei nº 10.406/2002 (Código Civil) ou o empreendedor que exerça as atividades de industrialização, comercialização e prestação de serviços no âmbito rural, optante pelo Simples Nacional, que tenha auferido receita bruta acumulada nos anos-calendário anterior e em curso de até R$ 81.000,00 e exerça,de forma independente, tão somente as ocupações constantes do Anexo XIII da Resolução CGSN nº 94/2011 (a redação anterior não mencionava que as atividades deveriam ser exercidas de forma independente);

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c) deixam de ser admitidas ao MEI as ocupações de arquivista de documentos, contador(a)/técnico(a) contábil epersonal trainer;

d) passam a ser admitidas ao MEI as seguintes ocupações:

OCUPAÇÃO CNAE DESCRIÇÃO SUBCLASSE CNAE ISS ICMS
Apicultor(a) Independente 0159-8/01 Apicultura S S
Cerqueiro(a) Independente 4399-1/99 Serviços Especializados Para Construção Não Especificados Anteriormente S N
Locador(a) de Bicicletas, Independente 7721-7/00 Aluguel de Equipamentos Recreativos e Esportivos N N
Locador(a) de Material e Equipamento Esportivo, Independente 7721-7/00 Aluguel de Equipamentos Recreativos e Esportivos N N
Locador(a) de Motocicleta, Sem Condutor, Independente 7719-5/909 Locação de Outros Meios de Transporte Não Especificados Anteriormente, sem Condutor N N
Locador(a) de Video Games, Independente 7722-5/00 Aluguel de Fitas de Vídeo, DVD e Similares N N
Prestador(a) de Serviços de Colheita, Sob Contrato de Empreitada, Independente 0161-0/03 Serviço de Preparação de Terreno, Cultivo e Colheita S N
Prestador(a) de Serviços de Poda, Sob Contrato de Empreitada, Independente 0161-0/02 Serviço de Poda de Arvores Para Lavoura S N
Prestador(a) de Serviços de Preparação de Terrenos, Sob Contrato de Empreitada, Independente 0161-0/03 Serviço de Preparação de Terreno, Cultivo e Colheita S N
Prestador(a) de Serviços de Roçagem, destocamento, Lavração, Gradagem e Sulcamento, Sob Contrato de Empreitada, Independente 0161-0/03 Serviço de Preparação de Terreno, Cultivo e Colheita S N
Prestador(a) de Serviços de Semeadura, Sob Contrato de Empreitada, Independente 0161-0/03 Serviço de Preparação de Terreno, Cultivo e Colheita S N
Viveirista Independente 0121-1/01 Horticultura, Exceto Morango N
  1. e) a ocupação de Guincheiro (reboque de veículos) constante do Anexo XIII da Resolução CGSN nº 94/2011, passa a vigorar com a seguinte redação:
OCUPAÇÃO CNAE DESCRIÇÃO SUBCLASSE CNAE ISS ICMS
Guincheiro independente (reboque de veículos) 5229-0/02 Serviços de reboque de veículos S N
  1. f) os contribuintes que exercem as ocupações que deixaram de ser permitidas ao MEI devem providenciar o seu desenquadramento do sistema com efeitos a partir do ano-calendário subsequente, observando-se que o desenquadramento de ofício pelo exercício de ocupação não permitida poderá ser realizado com efeitos a partir do 2º exercício subsequente à supressão da referida ocupação; ef) o Anexo VII da Resolução CGSN nº 94/2011 (Códigos previstos na CNAE que abrangem concomitantemente atividade impeditiva e permitida ao Simples Nacional) passa a vigorar acrescido dos seguintes Códigos CNAE:
Subclasse CNAE 2.0 DENOMINAÇÃO
4635-4/02 COMÉRCIO ATACADISTA DE CERVEJA, CHOPE E REFRIGERANTE
4635-4/99 COMÉRCIO ATACADISTA DE BEBIDAS NÃO ESPECIFICADAS ANTERIORMENTE

(Resolução CGSN nº 137/2017 – DOU 1 de 06.12.2017)

Fonte: Guia Tributário
Data: 06 de dezembro de 2017
Acesso: 07 de dezembro de 2017

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