Cartilha explica “81 Inovações do Simples”
Publicação é resultado de esforço conjunto da OAB e da Secretaria da Micro e Pequena Empresa
Produzida em esforço conjunto da Secretaria da Micro e Pequena Empresa e da OAB Nacional, a “Cartilha 81 Inovações do Simples” está disponível para download no espaço de Publicações do Portal do Desenvolvimento Local. É um manual que ajuda a difundir e aplicar mudanças na Lei Geral da Micro e Pequena Empresa trazidas pela Lei Complementar nº 147, de 7 de agosto de 2014.
A LC nº 147/2014 alterou o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte e outras leis.
Tendo como linha a simplicidade e a objetividade, a cartilha apresenta uma visão dos pontos de inovação por meio da sua agregação temática por:
- 1) capítulo do Estatuto da MPE: I – Disposições Preliminares; II – Definição de Microempresa e Empresa de Pequeno Porte; III – Inscrição e Baixa; IV – Tributos e Contribuições; V – Acesso aos Mercados; VII – Fiscalização Orientadora; VIII – Associativismo; IX – Estímulo ao Crédito e à Capitalização; X – Estímulo à Inovação, XI – Regras Civis e Empresariais; XII – Acesso à Justiça; XIII – Apoio e Representação; e XIV – Disposições Finais e Transitórias;
- 2) mudanças promovidas em outras leis (Recuperação Judicial e Falência; Juizados Especiais; REDESIM – Registro e Legalização de Empresas; Registro de Empresas; Código Civil; e Licitações); e
- 3) disposições específicas da própria LC nº 147.
“Muito além das alterações que promoveram a universalização do Simples Nacional, a limitação da substituição tributária, a regulamentação do cadastro nacional de contribuintes e a facilitação da abertura e baixa de empresas”, explica na apresentação o ministro Guilherme Afif Domingos, “há avanços em praticamente todos os capítulos do Estatuto das MPE. A presente obra, portanto, tem a pretensão de ser o roteiro básico para o seu conhecimento elementar, ensejando o debate e o aprofundamento dos seus reflexos, bem como a sua efetiva aplicação em todos os cantos do País.”
Para baixar a cartilha, entre no espaço de Publicações, ao clicar aqui.
Booklet explains "81 Innovations Simple"
Publication is the result of joint effort of OAB and the Department of Micro and Small Enterprise
Produced in a joint effort of the Department of Micro and Small Enterprise and the National Bar Association, the "Primer 81 Innovations Simple" is available for download within the Local Development Publications Portal. It is a manual that helps disseminate and apply changes in the General Law of Micro and Small Enterprise brought by Complementary Law No. 147 of August 7, 2014.
The LC No. changed 147/2014 the National Statute of Micro and Small Businesses and other laws.
Having as line simplicity and objectivity, the primer presents an overview of points of innovation through its thematic aggregation by:
•
1) chapter of the Statute of the MPE: I - Preliminary Provisions; II - Definition of Micro and Small Businesses; III - Application and Low; IV - Taxes and Contributions; V - Access to Markets; VII - Monitoring Guidance; VIII - Associations; IX - Encouraging Credit and Savings; X - Stimulating Innovation XI - Civil and Business Rules; XII - Access to Justice; XIII - Support and Representation; and XIV - Transitional and Final Provisions;
•
2) promoted changes in other laws (Reorganization and Bankruptcy; Special Courts; REDESIM - Registration and Legalization of Business; Registrar of Companies, Civil Code, and Procurement); and
•
3) specific provisions of LC # 147 itself.
"Beyond the changes that promoted universal Simples Nacional, the limitation of tax replacement, the regulation of the national register of taxpayers and facilitating the opening and downtown businesses," explains the presentation Guilherme Afif Domingos minister, "there are advances in almost all chapters of the Statute of the MPE. This work, therefore, pretends to be the basic elementary knowledge for your script, allowing for debate and deepen their reflections as well as their effective implementation in all corners of the country. "
To download the booklet, in the space between publications by clicking here.
Produced in a joint effort of the Department of Micro and Small Enterprise and the National Bar Association, the "Primer 81 Innovations Simple" is available for download within the Local Development Publications Portal. It is a manual that helps disseminate and apply changes in the General Law of Micro and Small Enterprise brought by Complementary Law No. 147 of August 7, 2014.
The LC No. changed 147/2014 the National Statute of Micro and Small Businesses and other laws.
Having as line simplicity and objectivity, the primer presents an overview of points of innovation through its thematic aggregation by:
•
1) chapter of the Statute of the MPE: I - Preliminary Provisions; II - Definition of Micro and Small Businesses; III - Application and Low; IV - Taxes and Contributions; V - Access to Markets; VII - Monitoring Guidance; VIII - Associations; IX - Encouraging Credit and Savings; X - Stimulating Innovation XI - Civil and Business Rules; XII - Access to Justice; XIII - Support and Representation; and XIV - Transitional and Final Provisions;
•
2) promoted changes in other laws (Reorganization and Bankruptcy; Special Courts; REDESIM - Registration and Legalization of Business; Registrar of Companies, Civil Code, and Procurement); and
•
3) specific provisions of LC # 147 itself.
"Beyond the changes that promoted universal Simples Nacional, the limitation of tax replacement, the regulation of the national register of taxpayers and facilitating the opening and downtown businesses," explains the presentation Guilherme Afif Domingos minister, "there are advances in almost all chapters of the Statute of the MPE. This work, therefore, pretends to be the basic elementary knowledge for your script, allowing for debate and deepen their reflections as well as their effective implementation in all corners of the country. "
To download the booklet, in the space between publications by clicking here.
