{"id":12532,"date":"2019-01-29T13:37:49","date_gmt":"2019-01-29T15:37:49","guid":{"rendered":"https:\/\/marketup.com\/?p=12532"},"modified":"2019-01-29T13:37:49","modified_gmt":"2019-01-29T15:37:49","slug":"comite-gestor-aprova-normas-complementares-relativas-ao-simples-nacional-e-mei","status":"publish","type":"post","link":"https:\/\/marketup.com\/blog\/comite-gestor-aprova-normas-complementares-relativas-ao-simples-nacional-e-mei\/","title":{"rendered":"Comit\u00ea Gestor aprova normas relativas ao Simples Nacional e MEI"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A\u00a0<\/span><span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97285\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o CGSN n\u00ba 144<\/span><\/a><\/span><span style=\"font-weight: 400;\">\u00a0divulgou os sublimites vigentes para efeito de recolhimento de ICMS e ISS no Simples Nacional no ano-calend\u00e1rio de 2019, com os seguintes valores:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">R$ 1.800.000: Acre, Amap\u00e1 e Roraima<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">R$ 3.600.000: demais Estados e Distrito Federal<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00e3o houve modifica\u00e7\u00f5es com rela\u00e7\u00e3o aos sublimites v\u00e1lidos em 2018. A\u00a0<\/span><span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97284\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o CGSN n\u00ba 143<\/span><\/a><\/span><span style=\"font-weight: 400;\">\u00a0disp\u00f4s sobre:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><b>Parcelamento de d\u00e9bitos do simples nacional<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At\u00e9 31 de dezembro de 2019 a Receita Federal continua autorizada a acolher somente um pedido de parcelamento por ano calend\u00e1rio da empresa optante pelo Simples Nacional, podendo incluir d\u00e9bitos j\u00e1 parcelados anteriormente.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><b>Ocupa\u00e7\u00f5es do MEI<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na lista de ocupa\u00e7\u00f5es autorizadas a inscrever-se como Microempreendedor Individual (MEI), houve as seguintes modifica\u00e7\u00f5es:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1 &#8211; Em virtude de nova vers\u00e3o dos c\u00f3digos da CNAE a partir de 2019, duas ocupa\u00e7\u00f5es foram desmembradas, como segue (tais ocupa\u00e7\u00f5es ainda podem ser MEI):<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Comerciante de pe\u00e7as e acess\u00f3rios para motocicletas e motonetas independente, desmembrada em:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de pe\u00e7as e acess\u00f3rios novos para motocicletas e motononetas independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de pe\u00e7as e acess\u00f3rios usados para motocicletas e motononetas independente<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Propriet\u00e1rio(a) de bar e cong\u00eaneres independente, desmembrada em:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Propriet\u00e1rio(a) de bar e cong\u00eaneres, sem entretenimento, independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Propriet\u00e1rio(a) de bar e cong\u00eaneres, com entretenimento, independente<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2 &#8211; A Ocupa\u00e7\u00e3o abaixo teve sua descri\u00e7\u00e3o alterada:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Descri\u00e7\u00e3o atual da ocupa\u00e7\u00e3o: Comerciante de animais vivos e de artigos e alimentos para animais de estima\u00e7\u00e3o independente \u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Descri\u00e7\u00e3o a partir de 2019: Comerciante de artigos e alimentos para animais de estima\u00e7\u00e3o (pet shop) independente (n\u00e3o inclui a venda de medicamentos)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3 &#8211; Houve corre\u00e7\u00e3o na reda\u00e7\u00e3o da ocupa\u00e7\u00e3o de \u201cViveirista Independente\u201d, na qual passou a constar a incid\u00eancia de ICMS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">4 &#8211; A partir de 2019 deixar\u00e3o de ser autorizadas para o MEI as seguintes ocupa\u00e7\u00f5es:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Abatedor(a) de aves independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Alinhador(a) de pneus independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aplicador(a) agr\u00edcola independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Balanceador(a) de pneus independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Coletor de res\u00edduos perigosos independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de extintores de inc\u00eandio independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de fogos de artif\u00edcio independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de g\u00e1s liquefeito de petr\u00f3leo (glp) independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de medicamentos veterin\u00e1rios independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de produtos farmac\u00eauticos homeop\u00e1ticos independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comerciante de produtos farmac\u00eauticos, sem manipula\u00e7\u00e3o de f\u00f3rmulas independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Confeccionador(a) de fraldas descart\u00e1veis independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Coveiro independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Dedetizador(a) independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fabricante de absorventes higi\u00eanicos independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fabricante de \u00e1guas naturais independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fabricante de desinfestantes independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fabricante de produtos de perfumaria e de higiene pessoal independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fabricante de produtos de limpeza independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fabricante de sab\u00f5es e detergentes sint\u00e9ticos independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Operador(a) de marketing direto independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pirot\u00e9cnico(a) independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Produtor de pedras para constru\u00e7\u00e3o, n\u00e3o associada \u00e0 extra\u00e7\u00e3o independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Removedor e exumador de cad\u00e1ver independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Restaurador(a) de pr\u00e9dios hist\u00f3ricos independente<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sepultador independente<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O MEI que atue nessas atividades ter\u00e1 que solicitar seu desenquadramento no Portal do Simples Nacional.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O desenquadramento de of\u00edcio dessas ocupa\u00e7\u00f5es, por parte das administra\u00e7\u00f5es tribut\u00e1rias, poder\u00e1 ser efetuado a partir do segundo exerc\u00edcio subsequente \u00e0 supress\u00e3o da referida ocupa\u00e7\u00e3o.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">FONTE: <\/span><span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"http:\/\/www8.receita.fazenda.gov.br\/SimplesNacional\/\"><span style=\"font-weight: 400;\">Simples Nacional<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A\u00a0Resolu\u00e7\u00e3o CGSN n\u00ba 144\u00a0divulgou os sublimites vigentes para efeito de recolhimento de ICMS e ISS no Simples Nacional no ano-calend\u00e1rio de 2019, com os seguintes [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12534,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[4568,3078,3373,4593,3220],"class_list":["post-12532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-4568","tag-blog-marketup","tag-mei","tag-normas","tag-simples-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comit\u00ea Gestor aprova normas complementares relativas ao Simples Nacional e MEI<\/title>\n<meta name=\"description\" content=\"Simples Nacional e MEI: Veja quais s\u00e3o as mudan\u00e7as para o ano de 2019 que o Comit\u00ea Gestor aprovou para as normas relativas ao MEI e Simples Nacional\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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