Simples Nacional – DEFIS – Prazo Encerra-se em 31/Março

Simples Nacional – DEFIS – Prazo Encerra-se em 31/Março

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A partir do ano base de 2012, nos termos do artigo 66 da Resolução CGSN 94/2011, a Micro Empresa – ME ou Empresa de Pequeno Porte – EPP, optante pelo Simples Nacional, deve apresentar a Declaração de Informações Socioeconômicas e Fiscais (DEFIS).

Prazo

A DEFIS será entregue à RFB por meio de módulo do aplicativo PGDAS-D, até 31 de março do ano-calendário subsequente ao da ocorrência dos fatos geradores dos tributos previstos no Simples Nacional.

Nas hipóteses em que a ME ou EPP tenha sido incorporada, cindida, total ou parcialmente, extinta ou fundida, a DEFIS relativa à situação especial deverá ser entregue:

i) o último dia do mês de junho, quando o evento ocorrer no primeiro quadrimestre do ano-calendário ou;

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ii) o último dia do mês subsequente ao do evento, nos demais casos.

Em relação ao ano-calendário de exclusão da ME ou da EPP do Simples Nacional, esta deverá entregar a DEFIS abrangendo os fatos geradores ocorridos no período em que esteve na condição de optante, até 31 de março do ano-calendário subsequente.

Empresas Inativas

Na hipótese de a ME ou EPP permanecer inativa durante todo o ano-calendário, informará esta condição na DEFIS.

Considera-se em situação de inatividade a ME ou EPP que não apresente mutação patrimonial e atividade operacional durante todo o ano-calendário.

Fonte: Contábeis
Data: 16 de março de 2017
Acesso: 17 de março de 2017

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