With an increase in the discount for the companies of the simple national with State registration in Paraíba this year, the deadline for micro and small companies in Paraiba, which invoice up to R $3.6 million in the year, make the option follows until January 31st. The request of the option must be made in the Portal of the national simple at the address www.receita.fazenda.gov.br/simplesnacional, by clicking on "Simple National-services", "option request by the simple national.
The government of Paraíba published the Law 11,031, in the Official Gazette of the state last year, to benefit 23,978 micro companies and small companies, optants of the national simple. The companies of the differentiated regime that are in the billing ranges up to R $1.8 million, which represents 90% of the microenterprises of the single national in Paraíba, will benefit from the reduction of the ICMS calculation base.
State Government maintains benefits-the Federal government has brought a series of changes to the national simple in January this year, wiping and stirring in the billing ranges. In order not to harm the companies of the simple national in the state, Governor Ricardo Coutinho presented a bill to the Legislative Assembly last year, which was approved and is already in place, not to affect the companies of the regime. State law brings an even greater benefit: it expanded the ranges with a reduction in ICMS for the companies of Simples with a state inscription. New companies that ask for an option this month will also be contemed with the benefits.
Making a backlog-the state revenue guides companies wishing to opt for the national simple to make a prior consultation in the state tax offices to find out if there is any pending state registration to avoid rejection. The company cannot have registration and/or tax disputes with any federative entities to make the choice. The State revenue recommends to micro and small companies that make a consultation before to know if there is any impeditive pending in the state through the portal of SER-PB, in the link https://www.receita.pb.gov.br/ser/servirtual/simples-nacional/ Consu
lt-Regularitywhile the request period remains open is allowed to cancel the request of the simple, unless the request has already been deferred. Until the deadline for the option has expired, the taxpayer may regularize any impediment to the entry into the single national. Cancellation is also not allowed for companies at start of activity. Companies already opting for the simple national do not need to renew option every year. Once opting, the company will only leave the regime when excluded, by choice, by mandatory or craft communication. The taxpayer can also follow the progress and the final result of the request in the service "monitoring the formalization of the option by the national simple". I
n force since December 2006, the general law of Micro and small company instituted the national simple. It is the differentiated and simplified regime of taxation that gathers in the same pickup guide six federal taxes (PIS, cofins, INSS, income tax, csll and IPI), a state (ICMS) and a municipal (ISS). The Simples also includes the Individual Micro entrepreneur (MEI), in force since July 2010, created for entrepreneurs, whose annual turnover was high this year from R $60000 to R $81000. The simple has an aliquot difference for microenterprises and small businesses. In Paraíba, in addition to the national table, there is another for discounted tracks.