Aspectos favoráveis da lei complementar123 e suas alterações

Abstract

Abstract this article aims to disclosure of the benefits that the law 123, as amended occasions in companies opting for National simple. Thus, there was a descriptive, with bibliographic and documentary procedures. In addition, scientific and technical articles dadoutrina legal analysis in general were used. The national simple is the main system monitoring, launching and storage that provides a higher degree of competitiveness between contribuintre, acting as a major incentive to the small entrepreneur in that it creates a more favored and different environment, but also removes the informality numerous contributors. Since the advent of the 1988 Constitution, a number of laws aimed at giving conformity to this right: the Law n. 8864/1994, which ranked microenterprises according to the annual gross revenue and predicted the simplified accounting and the dismissal of some obligations in the fiscal field, labor, social security, administrative and credit; as well as the Law n. 9317, 1996, which established the integrated system of paying taxes and contributions payable by micro and small businesses, the SIMPLE; and Law n. 9841, 1999, which established the Statute of Micro and Small Businesses, providing for the different legal treatment, facilitated and simplified. With the enactment of Constitutional Amendment. 42, 2003, which added the letter "d" to subsection III of Article 146, the conformation of this right, specifically the differential tax treatment to micro and small enterprises, came to be reserved for supplementary laws by Complementary Law No. 123 / 2006 (General Law), which was subsequently amended by Law 127 Complementary / 2007, 128/2008, 133/2009, 139/2011 and finally Complementary Law No. 147 / 2014.Constituindo an important theoretical system of laws may signal the holding itself in the near future, the long-awaited tax reform that Brazil needs.