{"id":5898,"date":"2018-05-24T16:11:02","date_gmt":"2018-05-24T19:11:02","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5898"},"modified":"2018-05-24T16:11:02","modified_gmt":"2018-05-24T19:11:02","slug":"simples-nacional-consolidada-hoje-as-resolucoes-do-cgsn","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/05\/24\/simples-nacional-consolidada-hoje-as-resolucoes-do-cgsn\/","title":{"rendered":"Simples Nacional: Consolidada hoje as Resolu\u00e7\u00f5es do CGSN"},"content":{"rendered":"<p style=\"text-align: justify;\">Foi publicada, no Di\u00e1rio Oficial da Uni\u00e3o de hoje, a\u00a0<a class=\"external-link\" title=\"\" href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=92278\" target=\"_blank\" rel=\"noopener\">Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 2018,\u00a0<\/a>que reconsolida o Regulamento do Simples Nacional.<\/p>\n<p style=\"text-align: justify;\">A publica\u00e7\u00e3o decorreu de intenso trabalho da Secretaria-Executiva do Comit\u00ea Gestor do Simples Nacional (CGSN), com revis\u00e3o formal por parte da \u00e1rea de tributa\u00e7\u00e3o da Receita Federal.<\/p>\n<p style=\"text-align: justify;\">A reconsolida\u00e7\u00e3o do Regulamento do Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte (Simples Nacional) visa promover a simplifica\u00e7\u00e3o tribut\u00e1ria, na medida em que, em um \u00fanico ato normativo, est\u00e3o contidos todos os dispositivos a serem seguidos pelas empresas optantes, bem como pelas administra\u00e7\u00f5es tribut\u00e1rias da Uni\u00e3o, Distrito Federal, Estados e Munic\u00edpios.<br \/>\nForam revogadas trinta resolu\u00e7\u00f5es na \u00edntegra, e duas resolu\u00e7\u00f5es parcialmente.<\/p>\n<p style=\"text-align: justify;\"><strong>A nova resolu\u00e7\u00e3o produzir\u00e1 efeitos a partir de 1\u00ba de agosto de 2018, exceto quanto ao art. 144, que ter\u00e1 vig\u00eancia imediata.<\/strong><\/p>\n<p style=\"text-align: justify;\">O art. 144 determina que o contribuinte poder\u00e1 apresentar um pedido de parcelamento convencional por ano-calend\u00e1rio. Esse limite fica alterado para dois durante o per\u00edodo previsto para a op\u00e7\u00e3o pelo parcelamento de que trata a Lei Complementar n\u00ba 162, de 6 de abril de 2018 (PERT-SN). A altera\u00e7\u00e3o excepcional desse limite decorre da eventual necessidade de incluir, em parcelamento convencional, d\u00e9bitos tribut\u00e1rios do Simples Nacional a partir da compet\u00eancia de dezembro de 2017, n\u00e3o alcan\u00e7ados pelo PERT-SN.<\/p>\n<p style=\"text-align: justify;\">Fonte: RFB<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada, no Di\u00e1rio Oficial da Uni\u00e3o de hoje, a\u00a0Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 2018,\u00a0que<\/p>\n","protected":false},"author":1,"featured_media":4709,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[179],"tags":[],"class_list":["post-5898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-simples-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Simples Nacional: Consolidada hoje as Resolu\u00e7\u00f5es do CGSN - 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