{"id":6424,"date":"2014-09-29T13:55:28","date_gmt":"2014-09-29T16:55:28","guid":{"rendered":"\/?p=6424"},"modified":"2022-09-19T13:51:13","modified_gmt":"2022-09-19T16:51:13","slug":"inadimplencia-exclusao-simples-nacional","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/es\/inadimplencia-exclusao-simples-nacional\/","title":{"rendered":"Simples Nacional &#8211; Receita Federal amea\u00e7a excluir devedores"},"content":{"rendered":"<p><strong>A Receita Federal do Brasil (RFB) est\u00e1 combatendo a inadimpl\u00eancia das micro e pequenas empresas, com amea\u00e7a de exclus\u00e3o do Simples Nacional, sistema de tributa\u00e7\u00e3o para essas empresas que simplifica o envio de informa\u00e7\u00f5es ao fisco e que possibilita, na maioria dos casos, redu\u00e7\u00e3o da carga tribut\u00e1ria.<!--more--><\/strong><\/p>\n<p>\u00abRecentemente alguns dos nossos parceiros e clientes receberam &#8216;notifica\u00e7\u00f5es&#8217; da Receita Federal (atrav\u00e9s de Ato Declarat\u00f3rio Executivo &#8211; ADE) comunicando a exclus\u00e3o do Simples Nacional a partir de 1\u00ba de Janeiro de 2015, pelo fato do contribuinte possuir d\u00e9bitos tribut\u00e1rios com a Fazenda P\u00fablica Federal. Os d\u00e9bitos s\u00e3o do ano de 2013, o que mostra que o Fisco federal est\u00e1 agindo r\u00e1pido\u00bb, conta o diretor executivo da Confirp Consultoria Cont\u00e1bil, Richard Domingos.<\/p>\n<p>Est\u00e3o sendo notificadas as empresas inadimplentes com tributos administrados Receita Federal ou pela Procuradoria Geral da Fazenda Nacional (PGFN), ou seja, daqueles que possuam d\u00e9bitos do Simples Nacional, d\u00e9bitos de contribui\u00e7\u00f5es previdenci\u00e1rias e\/ou de outros tributos.<\/p>\n<p>\u00abMuitos falam que \u00e9 uma forma do Governo recuperar receitas que perdeu com benef\u00edcios fiscais, por\u00e9m, a verdade \u00e9 que esta a\u00e7\u00e3o j\u00e1 era esperada, e at\u00e9 que demorou, pois, na lei do Simples j\u00e1 est\u00e1 prevista a exclus\u00e3o dos devedores\u00bb, explica Domingos.<\/p>\n<p>No comunicado, a Receita Federal concede o prazo de 30 (trinta) dias para o contribuinte apresentar impugna\u00e7\u00e3o (defesa), caso o d\u00e9bito esteja pago. Se nesse prazo o contribuinte n\u00e3o apresentar impugna\u00e7\u00e3o, a exclus\u00e3o ser\u00e1 definitiva.<\/p>\n<p>Por outro lado, o mesmo comunicado informa que a \u00abexclus\u00e3o\u00bb ser\u00e1 \u00absem efeito\u00bb (cancelada), caso a totalidade dos d\u00e9bitos seja \u00abregularizada\u00bb no prazo de 30 (trinta) dias, contados da ci\u00eancia da notifica\u00e7\u00e3o. A regulariza\u00e7\u00e3o pode ser feita de duas formas:<\/p>\n<p>a) atrav\u00e9s do \u00abpagamento da totalidade dos d\u00e9bitos\u00bb, dentro de 30 dias; ou<\/p>\n<p>b) atrav\u00e9s do \u00abparcelamento da totalidade dos d\u00e9bitos\u00bb, dentro de 30 dias, pois o acordo de parcelamento suspende a cobran\u00e7a (suspende a exigibilidade do cr\u00e9dito tribut\u00e1rio).<\/p>\n<p>\u201cA Confirp recomenda para as empresas do Simples Nacional que possuam d\u00e9bitos tribut\u00e1rios (na Receita Federal, Estados ou Muinic\u00edpios), que procurem regularizar os d\u00e9bitos o mais breve poss\u00edvel, mesmo sem ser notificado, mediante o pagamento integral ou o parcelamento integral, para evitar a exclus\u00e3o do regime a partir de janeiro do ano seguinte\u201d, explica Domingos.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal do Brasil (RFB) est\u00e1 combatendo a inadimpl\u00eancia das micro e pequenas empresas, com amea\u00e7a de exclus\u00e3o do Simples Nacional, sistema de tributa\u00e7\u00e3o para essas empresas que simplifica o envio de informa\u00e7\u00f5es ao fisco e que possibilita, na maioria dos casos, redu\u00e7\u00e3o da carga tribut\u00e1ria.<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[28,33,29,32],"tags":[75,51],"class_list":["post-6424","post","type-post","status-publish","format-standard","hentry","category-confirp-2","category-fiscal-tributario","category-gestao","category-societarias","tag-exclusao","tag-simples-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Simples Nacional - Receita Federal amea\u00e7a excluir devedores - CONFIRP<\/title>\n<meta name=\"description\" content=\"Receita Federal amea\u00e7a excluir do Simples Nacional contribuinte possuir d\u00e9bitos tribut\u00e1rios com a Fazenda P\u00fablica Federal. 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