{"id":56215,"date":"2025-10-17T10:39:19","date_gmt":"2025-10-17T13:39:19","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=56215"},"modified":"2025-10-17T10:39:19","modified_gmt":"2025-10-17T13:39:19","slug":"simples-nacional-comite-gestor-institui-penalidades-pela-nao-apresentacao-entrega-em-atraso-ou-apresentacao-com-omissoes-ou-incorrecoes-da-defis","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/10\/17\/simples-nacional-comite-gestor-institui-penalidades-pela-nao-apresentacao-entrega-em-atraso-ou-apresentacao-com-omissoes-ou-incorrecoes-da-defis\/","title":{"rendered":"SIMPLES NACIONAL &#8211; COMIT\u00ca GESTOR INSTITUI PENALIDADES PELA N\u00c3O APRESENTA\u00c7\u00c3O, ENTREGA EM ATRASO OU APRESENTA\u00c7\u00c3O COM OMISS\u00d5ES OU INCORRE\u00c7\u00d5ES DA DEFIS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">(Resolu\u00e7\u00e3o CGSN n\u00ba 183\/2025 &#8211; DOU 1 de 13.10.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Em face da nova rea\u00e7\u00e3o dada ao art. 97-A da Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018, pelo art. 2\u00ba da Resolu\u00e7\u00e3o CGSN n\u00ba 183\/2025, desde 13.10.2025, a microempresa (ME) ou empresa de pequeno porte (EPP) que deixar de apresentar a Declara\u00e7\u00e3o de Informa\u00e7\u00f5es Socioecon\u00f4micas e Fiscais (Defis), que entreg\u00e1-la em atraso, ou que apresent\u00e1-la com omiss\u00f5es ou incorre\u00e7\u00f5es estar\u00e3o sujeitas \u00e0s seguintes penalidades:<\/span><\/p>\n<table style=\"border-style: solid; width: 100%; border-color: #000000;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Infra\u00e7\u00e3o<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Penalidade aplic\u00e1vel<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">N\u00e3o apresenta\u00e7\u00e3o ou entrega em atraso.<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">2% ao m\u00eas-calend\u00e1rio ou fra\u00e7\u00e3o, incidentes sobre o montante dos tributos informados na Defis, ainda que integralmente pago, limitada a 20%, observada a multa m\u00ednima de R$ 200,00.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Apresenta\u00e7\u00e3o com omiss\u00f5es ou incorre\u00e7\u00f5es<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">R$ 100,00 por grupo de 10 informa\u00e7\u00f5es incorretas ou omitidas.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Essa altera\u00e7\u00e3o na legisla\u00e7\u00e3o vem a preencher uma lacuna na legisla\u00e7\u00e3o, pois at\u00e9 ent\u00e3o, n\u00e3o havia uma penalidade espec\u00edfica relacionada ao cumprimento dessa obriga\u00e7\u00e3o acess\u00f3ria.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Resolu\u00e7\u00e3o CGSN n\u00ba 183\/2025 &#8211; DOU 1 de 13.10.2025)<\/p>\n","protected":false},"author":14,"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-eCH","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/56215"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=56215"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/56215\/revisions"}],"predecessor-version":[{"id":56217,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/56215\/revisions\/56217"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=56215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=56215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=56215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}