Download - LEI COMPLEMENTAR Nº 123 / 2006
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LEI COMPLEMENTAR Nº 123 / 2006
- Estatuto Nacional da ME e da EPP.
- Estabelece normas gerais -tributárias e não tributárias- relativas ao tratamento diferenciado e favorecido a ser dispensado às ME / EPP.
- Institui o Simples Nacional.
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ME e EPP
Empresas Ativas
ME e EPP optantes do Simples Nacional
(Art. 3º)
(Art. 17)
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SIMPLES NACIONALFORMAS DE INGRESSO
• Automático;
• Por opção.
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INGRESSO AUTOMÁTICO
Empresas Regularmente Inscritas
no Simples
Critérios do SN Empresas
Enquadradas no Simples Nacional
30/06/2007
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Consulta disponível
a partir de 02 de julho
para verificar se migrou automaticamente ou não.
INGRESSO AUTOMÁTICO
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Empresas migradas automaticamente :
até 31/07 poderão solicitar o CANCELAMENTO do ingresso no Simples
Nacional.
INGRESSO AUTOMÁTICO
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99.999.999/9999-99999.999.999-99116612271119
SKGW
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XXXXXXXXXXXXXXXXXXX XXXXXXXXXXX XXXXXXX
CNPJ: 99.999.999/9999-99
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99.999.999/9999-99
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Empresas não migradas:
até 31/07 poderão solicitar a inclusão pela internet.
INGRESSO AUTOMÁTICO
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SOLICITAÇÃO DE INGRESSO NO SIMPLES NACIONAL
Empresa já constituída
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A empresa possui inscrição no estado/município deferida após 30/06/2007?
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SOLICITAÇÃO DE INGRESSO NO SIMPLES NACIONAL
Empresa nova
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A empresa possui inscrição no estado/município deferida após 30/06/2007?
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Se não existirem impedimentos cadastrais na RFB,
a solicitação ficará pendente,
até a confirmação das datas de inscrição no estado e município.
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Muito obrigado !