Post by xyz2900 on Feb 11, 2024 2:44:49 GMT -5
BusinessTax A company that employs an employee whose work depends on professional qualifications cannot choose to collect taxes through Simples. The decision was made by the 7th Panel of the Federal Regional Court of the 1st Region, which excluded the company Afiaminas from the Integrated Tax and Contribution Payment System for Micro and Small Businesses. Registration in Simples exempts the legal entity from paying contributions established by the Union, such as those destined to System S — Sesc, Sesi, Senai, Senac and Sebrae. According to judge Antônio Ezequiel da Silva, Afiaminas does not meet the legal requirements that authorize the option for Simples. According to the decision, Simples cannot be an option for a legal entity that employs professionals whose exercise depends on legally required professional qualifications.
In this case, the company also provides cutting tool industrialization services, which requires the knowledge of an engineer. The decision highlighted that, according to current regulations, the effects of exclusion take place in the month following it. Law 9,317/96, which deals with micro and small companies, determines in its article 9, item XIII, that companies that provide “professional broker, commercial representative, dispatch agent, actor, businessman, director or Belize Email List show producer, singer, musician, dancer, doctor, dentist, nurse, veterinarian, engineer, architect, physicist, chemist, economist, accountant, auditor, consultant, statistician, administrator, programmer, system analyst, lawyer, psychologist, teacher, journalist, publicist, bodybuilder, or similar, and any other profession whose exercise depends on legally required professional qualification”.
For lawyer Luís Felipe Marzagão , specialist in Tax Law, from the law firm Advocacia Rocha Barros Sandoval & Ronaldo Marzagão, what should determine the exclusion of a company from Simples is not the qualifications of the employees but rather the activity carried out by the company itself. According to the lawyer, it is not enough for employees to be engineers, the company must provide engineering services.In these seven years, Google has radically changed the way people live and work, offering them a massive amount of information at the touch of a mouse button . At the same time, it terrorized the market for literary publishers, newspapers and other entertainment industries with the countless possibilities of copyright infringement and the company's ongoing crusade to try to bring some order to the chaos of the internet.
In this case, the company also provides cutting tool industrialization services, which requires the knowledge of an engineer. The decision highlighted that, according to current regulations, the effects of exclusion take place in the month following it. Law 9,317/96, which deals with micro and small companies, determines in its article 9, item XIII, that companies that provide “professional broker, commercial representative, dispatch agent, actor, businessman, director or Belize Email List show producer, singer, musician, dancer, doctor, dentist, nurse, veterinarian, engineer, architect, physicist, chemist, economist, accountant, auditor, consultant, statistician, administrator, programmer, system analyst, lawyer, psychologist, teacher, journalist, publicist, bodybuilder, or similar, and any other profession whose exercise depends on legally required professional qualification”.
For lawyer Luís Felipe Marzagão , specialist in Tax Law, from the law firm Advocacia Rocha Barros Sandoval & Ronaldo Marzagão, what should determine the exclusion of a company from Simples is not the qualifications of the employees but rather the activity carried out by the company itself. According to the lawyer, it is not enough for employees to be engineers, the company must provide engineering services.In these seven years, Google has radically changed the way people live and work, offering them a massive amount of information at the touch of a mouse button . At the same time, it terrorized the market for literary publishers, newspapers and other entertainment industries with the countless possibilities of copyright infringement and the company's ongoing crusade to try to bring some order to the chaos of the internet.