Fonte: AGêNCIA BRASIL - ECONOMIA
Os contribuintes optantes pelo Simples Nacional e que tenham débitos com a Receita Federal relativos a competências até maio de 2016 poderão optar pelo parcelamento da dívida em até 120 meses, com prestação mínima de R$ 300. O prazo de opção começou ontem e vai até o dia 10 de março de 2017. A opção pelo parcelamento abrange a totalidade dos débitos exigíveis e implica desistência compulsória dos parcelamentos em curso.
A resolução e a instrução normativa que regulamentam o parcelamento de débitos do Simples Nacional foram publicadas ontem (12) no Diário Oficial da União.
Para incluir no parcelamento os débitos que estão em discussão administrativa ou judicial, o contribuinte deverá comparecer à unidade da Receita Federal de seu domicílio tributário e apresentar desistência da discussão administrativa ou cópia da petição de desistência da ação judicial. A primeira parcela deverá ser paga, em regra, até dois dias após o pedido ou até o último dia útil do mês, o que for menor, informou a Receita Federal.
O pedido de parcelamento deverá ser apresentado até as 20h, horário de Brasília, do dia 10 de março de 2017, exclusivamente por meio do site da Receita na internet nos portais e-CAC ou Simples Nacional.
Edição: Maria Claudia
Lawyer, graduated, with emphasis on Business and Corporate Law, by Universidade Presbiteriana Mackenzie, member of the Brazilian Bar Association – São Paulo Section (OAB/SP) nº 330.140. Post Graduated in Mergers and Acquisitions and in Business and Corporate law by Fundação Getúlio Vargas (FGV), holding a Master's Degree (LL.M) in Political and Economic Law by Universidade Presbiteriana Mackenzie, author of several books and articles, member of the São Paulo State Lawyers Association (AASP).
Languages: English, Spanish and Portuguese.
Currículo Lattes (CNPQ): http://lattes.cnpq.br/2609951264442749
Lawyer, graduated by Pontifícia Universidade Católica de Campinas, member of the Brazilian Bar Association – São Paulo Section (OAB/SP) nº 398.216. Post Graduation student in Civil Procedure Law at Pontifícia Universidade Católica de São Paulo (PUC/SP / COGEAE).
Languages: English and Portuguese.
Lawyer, graduated by Centro Universitário de Campo Limpo Paulista/SP, member of the Brazilian Bar Association – São Paulo Section (OAB/SP) nº 412.211.
Languages: English and Portuguese.
Lawyer, graduated by Faculdade 7 de Setembro. Postgraduate and specialist in environmental law and new trends, with emphasis on social and environmental risks in mega-projects, by Escola de Direito de São Paulo da Fundação Getúlio Vargas. Postgraduate and specialist in public law, with emphasis in International Environmental Law, by Universidade Federal do Ceará. Master in Law and Development (LL.M), with emphasis on the exploration of pre-salt and Public Finance, by Universidade Federal do Ceará. Attending to a PhD in Political and Economic Law, with emphasis on National Sector Plans and Public Finance, at Universidade Presbiteriana Mackenzie. Monitor of the Infrastructure Post graduation program at FGVLaw. Researcher by merit at Prodoc "A Estratégia brasileira para a gestão sustentável dos recursos vivos e não vivos marinhos" at Universidade Federal do Ceará, Universidade Presbiteriana Mackenzie and Universidade Paris I - Panthéon Sorbonne. Member of the Business and Human Rights research group at Fundação Getúlio Vargas. Also graduated in Dispute Settlement by the WTO Chair and Center on Global Trade and Investment (CGTI-FGV).
Languages: French and Portuguese.
Currículo Lattes (CNPQ): http://lattes.cnpq.br/9210257112532242
Through our preventive guidelines, answers to consultations, issuance of legal opinions, performance in operations and in corporate practices, we increase the legal certainty for our clients in decision-making.
Lawyer, graduated in Law by the University of Ribeirão Preto (UNAERP), member of the Brazilian Bar Association, São Paulo Section (OAB / SP) nº 297.105. Graduated in Business Administration by the University of São Paulo (FEA-USP).
Languages: English, German and Portuguese.
Lawyer, graduated in Law by the Universidade Padre Anchieta, member of the Brazilian Bar Association, São Paulo Section (OAB / SP) nº 354.500. Post Graduation student in Tax Law at Pontifícia Universidade Católica de São Paulo (PUC/SP).
Languages: English and Portuguese.
Lawyer, graduated in law from the University Center of Brasília (UniCeub), member of the Brazilian Bar Association in the São Paulo Section (OAB / SP), under the number 359.179. Post Graduate and specialist in Constitutional Law, Consumer Relations Law; Criminal Law; Electoral Law; Labor Law and Labor Process; and Tax Law. Master in Political and Economic Law, author of books and articles, lecturer, university professor, member of the São Paulo Lawyers Association and the Brazilian Institute of Criminal Sciences (IBCCRIM).
Languages: German, Spanish, French, English and Portuguese.
TM Law is highly qualified in litigation matters of the main areas of the corporate law, in which we approach in a few basic principles, as follows:
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