Small Companies

SIMPLE NACIONALA Complementary Law 123/2006 was created with the objective to establish relative general norms to the treatment differentiated and favored to be excused to the micron and small companies, in the scope being able of them of the Union, the States, the Federal District and the Cities, especially in what it is mentioned: ) to the verification and the collect of taxes federal, state and municipal contributions, by means of only regimen of collection, also accessory obligations, therefore when the law speaks in unification, are if relating to a unified payment, inside of which a series of tributes and contributions are included that will have to be calculated on the gross revenue of the companies, and taking in account differentiated aliquot rules and; b) to the fulfilment of working and previdencirias obligations, also accessory obligations; c) to the access to the credit and the market, also how much to the preference in the acquisitions of goods and services Being able for them Public, technology, associativismo and rules of inclusion. Currently, with the validity of Law 123/06, the companies can survey concrete benefits, when including in System of Payment the same Unified state and municipal federal tributes, instituted in the national scope, and with rules differentiated and favored to the segment of the Micron and Small Companies. In accordance with 2 of art. n 16 of complementary Law 123/2006, the option for the new regimen of SUPERSIMPLES will have to be carried through in the month of January of each year, until its finishes working day, producing effect since the first day of the year calendar of the option. All the Microcompanies (ME) and Pequeno Companies Porte (EPP) that to desire to opt to Simple the National one must have state and/or municipal registration, when demandable, I register in cadastre as well as it National of Legal entity? CNPJ. .


Comments are closed.