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Proposta permite que devedores do INSS ingressem no Simples Nacional | Interativo Contábil Contabilidade e Assessoria

Notícias

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Proposta permite que devedores do INSS ingressem no Simples Nacional

O Simples Nacional é um regime tributário diferenciado voltado a micro e pequenas empresas

Autor: Ralph Machado e Natalia DoederleinFonte: Agência Câmara de NotíciasLink: https://www.camara.leg.br/noticias/848377-proposta-permite-que-devedores-do-inss-ingressem-no-simples-nacional/#:~:text=Proposta%20permite%20que%20devedores%20do%20INSS%20ingressem%20no%20Simples%20Nacional,-O%20Simples%20Nacional&text=O%20Projeto%20de%20Lei%20Complementar,INSS)%20optem%20pelo%20Simples%20Nacional.

O Projeto de Lei Complementar (PLP) 164/21 permite que empresas com dívidas junto ao Instituto Nacional do Seguro Social (INSS) optem pelo Simples Nacional. O texto em análise na Câmara dos Deputados altera dispositivo do Estatuto da Micro e Pequena Empresa (Lei Complementar 123/06), que hoje veda a hipótese.

Simples Nacional é um sistema de tributação simplificado criado para micro e pequenas empresas.

“Para que se estabeleça tratamento tributário mais favorecido, entendo que a lei não deve vedar o Simples Nacional para pequenas empresas que tenham débitos com INSS”, afirmou o autor da proposta, deputado Carlos Bezerra (MDB-MT).

Tramitação
O projeto será analisado pelas comissões de Desenvolvimento Econômico, Indústria, Comércio e Serviços; de Finanças e Tributação; e de Constituição e Justiça e de Cidadania. Depois seguirá para o Plenário

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