{"id":19886,"date":"2021-11-03T10:35:24","date_gmt":"2021-11-03T13:35:24","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=19886"},"modified":"2021-11-03T10:35:24","modified_gmt":"2021-11-03T13:35:24","slug":"simples-nacional-alterado-prazo-para-cumprimento-de-obrigacoes-por-meio-do-e-social-e-transacao-tributaria-da-divida-ativa","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/11\/03\/simples-nacional-alterado-prazo-para-cumprimento-de-obrigacoes-por-meio-do-e-social-e-transacao-tributaria-da-divida-ativa\/","title":{"rendered":"SIMPLES NACIONAL \u2013 ALTERADO PRAZO PARA CUMPRIMENTO DE OBRIGA\u00c7\u00d5ES POR MEIO DO E-SOCIAL E TRANSA\u00c7\u00c3O TRIBUT\u00c1RIA DA D\u00cdVIDA ATIVA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera prazo para o cumprimento de obriga\u00e7\u00f5es por meio do eSocial.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Microempreendedor individual (MEI) dever\u00e1 cumprir as obriga\u00e7\u00f5es previdenci\u00e1rias e relativas ao FGTS do segurado empregado a seu servi\u00e7o por meio do eSocial, bem como realizar o recolhimento do correspondente documento de arrecada\u00e7\u00e3o do eSocial (DAE) at\u00e9 o dia 7 do m\u00eas seguinte \u00e0quele em que os valores s\u00e3o devidos. (Vig\u00eancia em 01\/01\/2022).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O prazo anteriormente previsto na Resolu\u00e7\u00e3o CGSN 160\/2021 para o cumprimento dessas obriga\u00e7\u00f5es era dia 20 do m\u00eas seguinte e vig\u00eancia a partir de 01\/10\/2021.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nos casos de rescis\u00f5es de contrato, o cumprimento das obriga\u00e7\u00f5es relacionadas com o FGTS dever\u00e1 ocorrer at\u00e9 o 10\u00ba dia subsequente \u00e0 data da rescis\u00e3o de contrato.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">ALTERA DISPOSITIVO QUE REGULAMENTA A TRANSA\u00c7\u00c3O TRIBUT\u00c1RIA NA COBRAN\u00c7A DA D\u00cdVIDA ATIVA<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Resolu\u00e7\u00e3o CGSN n\u00ba 161\/2021 alterou os incisos II e III do \u00a73\u00ba, art. 141-E da Resolu\u00e7\u00e3o CGSN 140\/2018, em conformidade com o \u00a73\u00ba do art. 11 da Lei 13.988\/2020.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Fica vedada a transa\u00e7\u00e3o que implique redu\u00e7\u00e3o superior a 70% do valor total dos cr\u00e9ditos a serem transacionados ou conceda prazo de quita\u00e7\u00e3o dos cr\u00e9ditos superior a 145 (cento e quarenta e cinco) meses. (entrada em vigor na data da publica\u00e7\u00e3o da Resolu\u00e7\u00e3o).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">RESOLU\u00c7\u00c3O CGSN N\u00ba 161, DE 28 DE OUTUBRO DE 2021<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera a Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 22 de maio de 2018, que disp\u00f5e sobre o Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte (Simples Nacional), e a Resolu\u00e7\u00e3o CGSN n\u00ba 160, de 17 de agosto de 2021, que a altera.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O COMIT\u00ca GESTOR DO SIMPLES NACIONAL, no uso das atribui\u00e7\u00f5es que lhe conferem a Lei Complementar n\u00ba 123, de 14 de dezembro de 2006, o Decreto n\u00ba 6.038, de 7 de fevereiro de 2007, e o Regimento Interno aprovado pela Resolu\u00e7\u00e3o CGSN n\u00ba 1, de 19 de mar\u00e7o de 2007, resolve:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 1\u00ba O art. 105-A da Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 22 de maio de 2018, passa a vigorar com a seguinte altera\u00e7\u00e3o:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u201cArt. 105-A\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">1\u00ba O cumprimento das obriga\u00e7\u00f5es estabelecidas no caput, bem como o recolhimento do correspondente DAE, observado o disposto no \u00a7 3\u00ba do art. 40, dever\u00e1 ocorrer at\u00e9 o dia 7 (sete) do m\u00eas subsequente \u00e0quele em que os valores s\u00e3o devidos, com exce\u00e7\u00e3o dos casos referidos no \u00a7 2\u00ba. (Lei Complementar n\u00ba 123, de 2006, art. 18-C, \u00a7\u00a7 1\u00ba e 3\u00ba, inciso II)\u201d (NR)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 2\u00ba O art. 141-E da Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 22 de maio de 2018, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u201cArt. 141-E\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">3\u00ba \u00c9 vedada a transa\u00e7\u00e3o que: (Lei n\u00ba 13.988, de 2020, art. 11, \u00a7\u00a7 2\u00ba e 3\u00ba)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II \u2013 implique redu\u00e7\u00e3o superior a 70% (setenta por cento) do valor total dos cr\u00e9ditos a serem transacionados; ou<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">III \u2013 conceda prazo de quita\u00e7\u00e3o dos cr\u00e9ditos superior a 145 (cento e quarenta e cinco) meses.\u201d (NR)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 3\u00ba O art. 6\u00ba da Resolu\u00e7\u00e3o CGSN n\u00ba 160, de 17 de agosto de 2021, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u201cArt. 6\u00ba \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I \u2013 em 1\u00ba de janeiro de 2022, em rela\u00e7\u00e3o ao disposto no art. 105-A da Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 2018;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II \u2013 em 1\u00ba de outubro de 2021, em rela\u00e7\u00e3o ao disposto nos arts. 141-A a 141-G da Resolu\u00e7\u00e3o CGSN n\u00ba 140, de 2018; e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u201d (NR)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 4\u00ba Esta Resolu\u00e7\u00e3o entra em vigor na data de sua publica\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">JOS\u00c9 BARROSO TOSTES NETO<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Presidente do Comit\u00ea<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">SECRETARIA-EXECUTIVA DO COMIT\u00ca GESTOR DO SIMPLES NACIONAL<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Not\u00edcias Fiscais &#8211; Por Fernando Olivan<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Altera prazo para o cumprimento de obriga\u00e7\u00f5es por meio do [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-5aK","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19886"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=19886"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19886\/revisions"}],"predecessor-version":[{"id":19888,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19886\/revisions\/19888"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=19886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=19886"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=19886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}