{"id":2146,"date":"2010-01-21T12:09:00","date_gmt":"2010-01-21T12:09:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/01\/21\/pme-escrituracao-contabil-completa\/"},"modified":"2010-01-21T12:09:00","modified_gmt":"2010-01-21T12:09:00","slug":"pme-escrituracao-contabil-completa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/01\/21\/pme-escrituracao-contabil-completa\/","title":{"rendered":"PME: Escritura\u00e7\u00e3o Cont\u00e1bil Completa"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">A Comiss\u00e3o de Desenvolvimento Econ\u00f4mico da C\u00e2mara aprovou em 18\/11\/2009 o Projeto de Lei (<\/span><a href=\"http:\/\/www.camara.gov.br\/sileg\/integras\/635184.pdf\"><span style=\"font-family:arial;color:#000099;\"><strong>PL 4774\/09<\/strong><\/span><\/a><span style=\"font-family:arial;color:#000000;\">) do deputado Arnaldo Faria de S\u00e1, do PTB de S\u00e3o Paulo, que obriga as empresas tributadas com base no lucro presumido a manterem escritura\u00e7\u00e3o cont\u00e1bil completa.<\/p>\n<p>Hoje, estas empresas usam o livro-caixa, que \u00e9 mais simples, registrando apenas as entradas e sa\u00eddas de dinheiro. O projeto deixa claro a import\u00e2ncia da escritura\u00e7\u00e3o cont\u00e1bil e teve o apoio do CFC e de importantes entidades da \u00e1rea cont\u00e1bil.<\/p>\n<p>O relator, deputado Guilherme Campos, do DEM de S\u00e3o Paulo, disse que o objetivo \u00e9 proteger estas empresas:<\/p>\n<p>&#8220;<em>Qualquer problema que elas passem no caso de um sinistro, um inc\u00eandio, qualquer outro tipo de infort\u00fanio; se voc\u00ea n\u00e3o tiver a sua escrita fiscal atualizada n\u00e3o tem como voc\u00ea comprovar as suas devidas transa\u00e7\u00f5es, seu ativo, seu passivo, tudo aquilo que \u00e9 inerente \u00e0 atividade empresarial. E com esse projeto de lei \u00e9 preenchida esta lacuna, pois ficam todas as empresas, independente do tipo de regime &#8211; lucro real ou presumido &#8211; a manter estas escritas fiscais<\/em>&#8220;.<\/p>\n<p>J\u00e1 o deputado Arnaldo Faria de S\u00e1 lembra que, em a\u00e7\u00f5es trabalhistas, o \u00f4nus da prova recai sempre sobre a empresa que n\u00e3o possui a escritura\u00e7\u00e3o. Segundo ele, o C\u00f3digo Civil j\u00e1 exige a escritura\u00e7\u00e3o cont\u00e1bil como regra geral.<\/p>\n<p>A proposta foi encaminhada em 17\/12\/2009 para ser analisada pelas comiss\u00f5es de Finan\u00e7as e Tributa\u00e7\u00e3o cujo Relator \u00e9 Dep. Ciro Pedrosa (PV-MG), e em seguida ir\u00e1 para a Comiss\u00e3o de Constitui\u00e7\u00e3o e Justi\u00e7a.<br \/><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><a href=\"http:\/\/www.spedbrasil.net\/forum\/attachment\/download?id=2159846%3AUploadedFi38%3A76293\"><strong>Ou\u00e7a o \u00e1udio<\/strong><\/a><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><br \/><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: com dados da R\u00e1dio C\u00e2mara via Blog Jos\u00e9 Adriano.<\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Comiss\u00e3o de Desenvolvimento Econ\u00f4mico da C\u00e2mara aprovou em 18\/11\/2009 o Projeto de Lei (PL<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[146,150,161,182],"tags":[],"class_list":["post-2146","post","type-post","status-publish","format-standard","hentry","category-microempreendedor-individual-mei","category-normas-contabeis","category-pme","category-sociedades-limitadas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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