{"id":98,"date":"2015-02-05T02:00:00","date_gmt":"2015-02-05T04:00:00","guid":{"rendered":"https:\/\/www.pmpf.rs.gov.br\/financas\/2015\/02\/05\/simpels-nacional-iss-das-sociedades-de-servicos-advocaticios-e-variavel-9183\/"},"modified":"2015-02-05T02:00:00","modified_gmt":"2015-02-05T04:00:00","slug":"simpels-nacional-iss-das-sociedades-de-servicos-advocaticios-e-variavel-9183","status":"publish","type":"post","link":"https:\/\/www.pmpf.rs.gov.br\/financas\/2015\/02\/05\/simpels-nacional-iss-das-sociedades-de-servicos-advocaticios-e-variavel-9183\/","title":{"rendered":"Simpels Nacional: ISS das Sociedades de Servi\u00e7os Advocat\u00edcios \u00e9 vari\u00e1vel"},"content":{"rendered":"<div align=\"justify\">A tributa\u00e7\u00e3o do Imposto sobre Servi\u00e7o (ISS) para as sociedades de advogados que optarem pelo Simples Nacional trouxe alguns questionamentos entre optar ou n\u00e3o pelo regime simplificado. Por isso, a Prefeitura de Passo Fundo, atrav\u00e9s da Secretaria de Finan\u00e7as, esclarece que o regramento do Simples Nacional \u00e9 vari\u00e1vel, e n\u00e3o se enquadra na modalidade fixa, prevista para as empresas em geral.    <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\">O esclarecimento se fez necess\u00e1rio devido \u00e0 edi\u00e7\u00e3o da Lei Complementar Federal n\u00ba. 147\/2014, que passa a permitir a op\u00e7\u00e3o ao Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte, o Simples Nacional, para outras atividades, como a advocacia.<\/p>\n<div align=\"justify\">  <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\">De acordo com o secret\u00e1rio de Finan\u00e7as, Gilberto Bedin, a Procuradoria do Munic\u00edpio fez uma an\u00e1lise da situa\u00e7\u00e3o e emitiu parecer no sentido de que as empresas de servi\u00e7os advocat\u00edcios se sujeitam ao regramento do Simples Nacional, isto \u00e9, ao pagamento do ISS vari\u00e1vel, conforme o anexo IV da Lei do Simples Nacional.  <\/p>\n<div align=\"justify\">  <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\">O entendimento tem por base que o regime do Simples Nacional \u00e9 opcional aos contribuintes e, uma vez optando pelo regime, ocorre a ades\u00e3o integral ao seu regramento, al\u00e9m de inexistir tratamento especial ou diferenciado na legisla\u00e7\u00e3o local do ISS.<\/p>\n<div align=\"justify\">  <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\">\u201c\u00c9 importante esclarecer \u00e0 comunidade o entendimento do munic\u00edpio para que os contribuintes possam tamb\u00e9m se posicionar e melhor avaliar a conveni\u00eancia ou n\u00e3o de fazerem a op\u00e7\u00e3o pelo regime do Simples Nacional\u201d, ressaltou Bedin.<\/p>\n<div align=\"justify\">  <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\">A op\u00e7\u00e3o pelo Simples Nacional \u00e9 um processo relativamente complexo e compete a cada contribuinte faz\u00ea-lo, o que torna invi\u00e1vel dizer de antem\u00e3o qual \u00e9 o regime mais vantajoso para as empresas sem uma an\u00e1lise aprofundada de cada situa\u00e7\u00e3o.<\/p>\n<div align=\"justify\">  <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\"> <\/p>\n<div align=\"justify\"> <\/div>\n<p align=\"justify\" style=\"margin-bottom: 0cm;\"> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISS das Sociedades de Servi\u00e7os Advocat\u00edcios que optarem pelo Simples Nacional \u00e9 vari\u00e1vel<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-98","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - 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