{"id":675,"date":"2017-11-07T17:26:07","date_gmt":"2017-11-07T19:26:07","guid":{"rendered":"https:\/\/sfhera.com.br\/blog\/?p=675"},"modified":"2017-11-07T17:26:07","modified_gmt":"2017-11-07T19:26:07","slug":"receita-federal-e-fiscalizacao-no-simples-nacional","status":"publish","type":"post","link":"https:\/\/sfhera.com.br\/blog\/receita-federal-e-fiscalizacao-no-simples-nacional\/","title":{"rendered":"Receita Federal e a fiscaliza\u00e7\u00e3o no Simples Nacional"},"content":{"rendered":"<div>A Receita Federal durante o m\u00eas de setembro notificou diversas empresas que est\u00e3o com d\u00e9bitos previdenci\u00e1rios e n\u00e3o previdenci\u00e1rios com a RFB e PGFN. A exclus\u00e3o de of\u00edcio do Simples Nacional para as 556 mil empresas notificadas, por conta de seus d\u00e9bitos, que juntos totalizam 22,7 bilh\u00f5es acontece de forma r\u00e1pida se a empresa n\u00e3o quitar a sua d\u00edvida.<\/div>\n<div><\/div>\n<div>Em m\u00e9dia todo o processo dura no m\u00e1ximo 75 dias, pois s\u00e3o 45 dias em que a ADE fica dispon\u00edvel do domic\u00edlio tribut\u00e1rio eletr\u00f4nico no site do Simples Nacional, e depois de dada a ci\u00eancia da notifica\u00e7\u00e3o, a empresa tem mais 30 dias para se regularizar.<\/div>\n<div><\/div>\n<div>As pessoas jur\u00eddicas que se regularizarem dentro do prazo n\u00e3o ser\u00e3o exclu\u00eddas do Simples Nacional, mas as que n\u00e3o o fizerem estar\u00e3o fora do regime simplificado para o ano de 2018.<\/div>\n<div><\/div>\n<div>Segundo o site da Receita Federal as micro e pequenas empresas devem dar aten\u00e7\u00e3o aos prazos das notifica\u00e7\u00f5es para n\u00e3o serem exclu\u00eddas para 2018. As notifica\u00e7\u00f5es foram feitas no dia 12 de setembro, ent\u00e3o para muitas empresas que viram essa notifica\u00e7\u00e3o j\u00e1 nos primeiros dias, o prazo para resolver essas pend\u00eancias j\u00e1 terminou, mas para quem precisa se manter no Simples e n\u00e3o sabe como regularizar sua situa\u00e7\u00e3o existem v\u00e1rias op\u00e7\u00f5es.<\/div>\n<div><\/div>\n<div>A forma mais utilizada hoje \u00e9 o parcelamento, mas o d\u00e9bito pode ser quitado pelo pagamento \u00e0 vista, ou por compensa\u00e7\u00e3o. A Receita Federal disponibiliza em seu site no link\u00a0http:\/\/idg.receita.fazenda.gov.br\/orientacao\/tributaria\/cobrancas-e-intimacoes\/orientacoes-para-regularizacao-de-pendencias-simples-nacional\u00a0mais informa\u00e7\u00f5es a respeito das formas de regulariza\u00e7\u00e3o.<\/div>\n<div><\/div>\n<div>A Receita Federal orienta que em se tratando de um d\u00e9bito por conta de erro no preenchimento e declara\u00e7\u00e3o do DASN ou PGDAS-D, deve ser feita a retifica\u00e7\u00e3o das informa\u00e7\u00f5es para que a situa\u00e7\u00e3o fique regularizada, neste caso n\u00e3o se faz necess\u00e1rio \u00e0 formaliza\u00e7\u00e3o de processo de contesta\u00e7\u00e3o.<\/div>\n<div>Entretanto em se tratando de d\u00e9bitos com a PGFN as orienta\u00e7\u00f5es s\u00e3o que a empresa ingresse com um requerimento na RFB, solicitando a revis\u00e3o do d\u00e9bito incorreto, e ainda apresentar contesta\u00e7\u00e3o para com a exclus\u00e3o do Simples Nacional.<\/div>\n<div><\/div>\n<div>A Receita Federal tamb\u00e9m orienta que para d\u00e9bitos anteriores a 12\/2011 deve ser acessado o link do PGDAS no site no Simples, e se superior a esta data deve ser acessado o link do PGDAS -D para efetuar a consulta dos d\u00e9bitos.<\/div>\n<div>Fonte: Contabilidade na tv<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal durante o m\u00eas de setembro notificou diversas empresas que est\u00e3o com d\u00e9bitos previdenci\u00e1rios e n\u00e3o previdenci\u00e1rios com a RFB&hellip;<\/p>\n","protected":false},"author":1,"featured_media":118,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[294,295],"class_list":["post-675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacao-fiscal","tag-simples-nacioanl","tag-fiscalizacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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