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*Por Ricardo Antônio Assolari

O tema é de grande discussão no meio contábil, pois em se tratando de Regra Geral os Conselhos Regionais de Contabilidades – CRC’s exigem dos escritórios contábeis fiscalizados a contabilidade de todos os clientes exceto das empresas enquadradas na Modalidade – MEI – Microempreendedor Individual, abertas via Portal do Empreendedorpriligy purchase in india

Porém, a legislação pertinente versa que não existe a obrigatoriedade de elaboração de contabilidade para as empresas Individuais que possuam uma receita bruta anual de até R$ 36.000,00 (trinta e seis mil reais) não estão obrigadas a possuir os Livros Razão e Diário  com balanço e contabilidade propriamente dita. Esse entendimento é baseado no Novo Código Civil, lei 10.406/2002, Artigos 1.179, § 2º e Artigo 970., bem como no Artigo 68. da Lei Complementar 123/2006, Estatuto Nacional da Micro Empresa e Empresa de Pequeno Porte, artigos estes que seguem para melhor compreensão:

Novo Código Civil Lei 10.406/2002 os artigos são:

Art. 1.179. O empresário e a sociedade empresária são obrigados a seguir um sistema de contabilidade, mecanizado ou não, com base na escrituração uniforme de seus livros, em correspondência com a documentação respectiva, e a levantar anualmente o balanço patrimonial e o de resultado econômico.
§ 1o Salvo o disposto no art. 1.180, o número e a espécie de livros ficam a critério dos interessados.
§ 2o É dispensado das exigências deste artigo o pequeno empresário a que se refere o art. 970.“

“Art. 970. A lei assegurará tratamento favorecido, diferenciado e simplificado ao empresário rural e ao pequeno empresário, quanto à inscrição e aos efeitos daí decorrentes” e, a lei seguinte define o que é o pequeno empresário. “

Estatuto da Microempresa e EPP, lei complementar 123/2006 o Art. é:

“Art. 68. Considera-se pequeno empresário, para efeito de aplicação do disposto no artigo 970 da Lei nº 10.406, de 10 de janeiro de 2002, o empresário individual caracterizado como microempresa na forma desta lei complementar que aufira receita bruta anual de até R$ 36.000,00 (trinta e seis mil reais).”
            

Diante das referidas previsões legais supramencionadas, entende-se que todos os empresários individuais com faturamento anual até R$ 36 Mil, independentemente de estar enquadrado como “Empreendedor Individual” não estão obrigados a manter a escrituração contábil. Entretanto, sugerimos que os contadores, que possuem contrato de serviços, elaborem a contabilidade de tais empresas de forma a minimizar eventuais discussões sobre o tema.

Ricardo Antônio Assolari é Contador, Sócio da R.Assolari Assessoria Contábil, atua a mais de 10 anos assessorando empresas e filiais de diversos ramos sediadas no Paraná, membro do  grupo de Estudos do SESCAP-PR em Curitiba  –  priligy purchase uk  

 

Fontes de pesquisa:
– Lei 10.406/2002 – Novo Código Civil 
 cheap priligy priligy

– Lei Complementar 123/2006 – Estatuto da Microempresa:

Altair Alves

buy cheap priligy

Formado em Ciências Contábeis pela Universidade de Santo Amaro, especialista em gestão de pequenas empresas. Possui diversos cursos de extensão nas áreas de contabilidade, Marketing e empresarial. Diretor comercial da Soluzione Assessoria e Consultoria Contábil, Consultor Especialista em empreendedorismo, gestão, Marketing e Contabilidade para Micro, Pequenas e Médias Empresas.

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