Simples Nacional – pessoa jurídica sofre exclusão por embaraço à fiscalização

Simples Nacional – pessoa jurídica sofre exclusão por embaraço à fiscalização

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Receita Federal exclui empresa por considerar que a mesma embaraçou à fiscalização

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 A Receita Federal de Sorocaba, por meio de Ato Declaratório Executivo nº 53/2016 (DOU de 16/11) excluiu do Simples Nacional pessoa jurídica, por considerar que a mesma:

II – ofereceu embaraço à fiscalização, caracterizado pela negativa não justificada de exibição de livros e documentos a que estiverem obrigadas, bem como pelo não fornecimento de informações sobre bens, movimentação financeira, negócio ou atividade que estiverem intimadas a apresentar, e nas demais hipóteses que autorizam a requisição de auxílio da força pública; e
IV – e sua constituição ter ocorrido por interpostas pessoas.

A exclusão surtirá efeito a partir de 01/01/2010, com impedimento de opção pelo regime diferenciado e favorecido previsto na Lei Complementar nº 123 de 14 de dezembro de 2006 pelo prazo de 3(três) anos, em conformidade com o previsto no §1º do art. 29 da referida lei.

A Receita Federal considerou que a pessoa jurídica cometeu infrações relacionadas no inciso II e IV do artigo 29 da Lei Complementar nº 123/2006.
Lei Complementar 123/2006
Art. 29.  A exclusão de ofício das empresas optantes pelo Simples Nacional dar-se-á quando:
II – for oferecido embaraço à fiscalização, caracterizado pela negativa não justificada de exibição de livros e documentos a que estiverem obrigadas, bem como pelo não fornecimento de informações sobre bens, movimentação financeira, negócio ou atividade que estiverem intimadas a apresentar, e nas demais hipóteses que autorizam a requisição de auxílio da força pública;
IV – a sua constituição ocorrer por interpostas pessoas;

Prazo para recorrer da decisão
A empresa poderá, no prazo de 30 (trinta) dias contados da ciência deste Ato Declaratório Executivo, manifestar por escrito sua inconformidade à Delegacia da Receita Federal de Julgamento, protocolada na unidade da Secretaria da Receita Federal do Brasil de sua jurisdição, nos termos do Decreto nº 70.235, de 06 de março de 1972.

Exclusão definitiva
Não havendo apresentação de manifestação de inconformidade no prazo a exclusão tornar-se-á definitiva.

Fonte: Contábeis
Data: 17 de novembro de 2016
Acesso: 18 de novembro de 2016

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