{"id":1482347,"date":"2025-01-07T11:18:00","date_gmt":"2025-01-07T14:18:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1482347"},"modified":"2025-01-07T18:36:36","modified_gmt":"2025-01-07T21:36:36","slug":"resolucao-cgsn-140-2018","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/resolucao-cgsn-140-2018\/","title":{"rendered":"Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018 &#8211; Resumo"},"content":{"rendered":"\n<p>Ol\u00e1, concurseiro, tudo bem com voc\u00ea? Neste artigo, faremos um resumo sobre a <strong>Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/strong>, que regulamenta o <strong>Simples Nacional<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/noticias\/2024\/marco\/o-portal-simples-nacional-esta-de-cara-nova\/simples-nacional-2-site.jpeg\/@@images\/75d91e1c-0f66-4ea4-ab13-3a775a686af1.jpeg\" alt=\"Simples Nacional, regulamentado pela Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018\" style=\"width:831px;height:auto\"\/><\/figure>\n\n\n\n<p>Esse assunto aparece em alguns editais dentro da mat\u00e9ria de Direito Tribut\u00e1rio, em geral acompanhando a <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/2006<\/a> (institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte).<\/p>\n\n\n\n<p>Como a Resolu\u00e7\u00e3o possui muito em comum com a LC n\u00ba 123\/2006, servindo como um detalhamento e aprofundamento de seus conceitos e normas, iremos focar em alguns t\u00f3picos que ela traz de novidade:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Empresa em in\u00edcio de atividade<\/strong><\/li>\n\n\n\n<li><strong>Composi\u00e7\u00e3o da receita bruta<\/strong><\/li>\n\n\n\n<li><strong>Sublimites para ICMS e ISS<\/strong><\/li>\n\n\n\n<li><strong>Declara\u00e7\u00f5es e pagamento<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Declara\u00e7\u00e3o mensal<\/strong><\/li>\n\n\n\n<li><strong>Pagamento<\/strong><\/li>\n\n\n\n<li><strong>Defis<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Parcelamento<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-empresa-em-inicio-de-atividade-na-resolucao-n\u00ba-140-2018-art-2\u00ba\">Empresa em in\u00edcio de atividade na Resolu\u00e7\u00e3o n\u00ba 140\/2018 (Art. 2\u00ba)<\/h2>\n\n\n\n<p>As regras de receita bruta s\u00e3o um pouco diferentes para as novas empresas.<\/p>\n\n\n\n<p>Considera-se que uma empresa est\u00e1 em <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">in\u00edcio de atividade<\/mark><\/strong> at\u00e9 que se passem <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>60 dias<\/strong> <strong>da data de sua<\/strong> <strong>abertura constante do CNPJ<\/strong><\/mark><strong>, <\/strong>e ela pode <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">formalizar a op\u00e7\u00e3o<\/mark><\/strong> pelo Simples<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">at\u00e9 30 dias do \u00faltimo deferimento de inscri\u00e7\u00e3o<\/mark><\/strong>, seja estadual ou municipal (desde que n\u00e3o passe dos 60 dias mencionados anteriormente).<\/p>\n\n\n\n<p>Caso perca o prazo, ela seguir\u00e1 a regra geral do Art. 6\u00ba, s\u00f3 podendo fazer a op\u00e7\u00e3o no m\u00eas de janeiro, at\u00e9 o \u00faltimo dia \u00fatil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-composicao-da-receita-bruta-na-resolucao-n\u00ba-140-2018-art-2\u00ba\">Composi\u00e7\u00e3o da receita bruta na Resolu\u00e7\u00e3o n\u00ba 140\/2018 (Art. 2\u00ba)<\/h2>\n\n\n\n<p>As sociedades empres\u00e1rias se qualificam como ME ou EPP de acordo com sua receita bruta; assim, a  traz alguns itens espec\u00edficos para melhor definir essa receita bruta.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Comp\u00f5em (\u00a7 4\u00ba)<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">N\u00e3o comp\u00f5em (\u00a7 5\u00ba)<\/mark><\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Custo do financiamento<\/strong> nas vendas a prazo<\/td><td class=\"has-text-align-center\" data-align=\"center\">Venda de bens do ativo <strong>imobilizado<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Gorjetas<\/strong>, compuls\u00f3rias ou n\u00e3o<\/td><td class=\"has-text-align-center\" data-align=\"center\">Juros morat\u00f3rios, multas, <strong>encargos de atraso<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Royalties<\/strong>,<strong> alugu\u00e9is<\/strong>, receitas decorrentes de <strong>cess\u00e3o de direito de uso ou gozo<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Bonifica\u00e7\u00e3o, doa\u00e7\u00e3o ou brinde<\/strong> (gratuita e incondicional)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Verbas de <strong>patroc\u00ednio<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Amostra gr\u00e1tis<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">Multa ou indeniza\u00e7\u00e3o por <strong>rescis\u00e3o contratual<\/strong> (desde que n\u00e3o corresponda \u00e0 parte executada do contrato)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">Valores <strong>repassados pelo sal\u00e3o-parceiro<\/strong> ao profissional-parceiro <strong>inscrito no CNPJ<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Rendimentos l\u00edquidos<\/strong> auferidos em <strong>aplica\u00e7\u00f5es<\/strong> de renda fixa ou vari\u00e1vel<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sublimites-para-icms-e-iss-art-9\u00ba\">Sublimites para ICMS e ISS (Art. 9\u00ba)<\/h2>\n\n\n\n<p>Com o objetivo de permitir o aumento da arrecada\u00e7\u00e3o, os Estados cuja participa\u00e7\u00e3o no PIB seja de <strong>at\u00e9 1%<\/strong> podem optar pela aplica\u00e7\u00e3o de um sublimite de receita bruta menor do que o padr\u00e3o (R$ 3.600.000) para recolhimento de ICMS e ISS na forma do Simples Nacional.<\/p>\n\n\n\n<p>O Estado que faz essa op\u00e7\u00e3o \u201ccarrega\u201d seus Munic\u00edpios consigo, aplicando-se a eles o mesmo sublimite: <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">R$ 1.800.000,00<\/mark><\/strong> para o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">mercado interno<\/mark><\/strong>, mais <strong>outros <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">R$ 1.800.000,00<\/mark> <\/strong>para <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">exporta\u00e7\u00f5es<\/mark><\/strong>.<\/p>\n\n\n\n<p>A apura\u00e7\u00e3o da participa\u00e7\u00e3o no PIB \u00e9 feita de acordo com o \u00faltimo resultado anual, divulgado pelo IBGE <strong>at\u00e9 o \u00faltimo dia \u00fatil de setembro<\/strong>. Para adotar o sublimite, o governador deve publicar um <strong>decreto<\/strong> at\u00e9 o <strong>\u00faltimo dia \u00fatil de outubro<\/strong> (Art. 11).<\/p>\n\n\n\n<p>Em seguida, o governador ou a secretaria estadual encaminha o decreto ao CGSN, preferencialmente por meio eletr\u00f4nico, at\u00e9 o <strong>d\u00e9cimo dia \u00fatil de novembro<\/strong> (Art. 11, \u00a7 1\u00ba). Por fim, o CGSN publica uma portaria, listando os sublimites adotados por cada Estado e pelo Distrito Federal para o ano seguinte (Art. 11, \u00a7 2\u00ba).<\/p>\n\n\n\n<p>Resumindo esses prazos presentes na Resolu\u00e7\u00e3o CGSN N\u00ba 140\/2018:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u00daltimo resultado anual<\/strong> (IBGE)<\/td><td>At\u00e9 o \u00faltimo dia \u00fatil de <strong>setembro<\/strong><\/td><\/tr><tr><td>Publica\u00e7\u00e3o de <strong>decreto<\/strong> sobre a ado\u00e7\u00e3o<\/td><td>At\u00e9 o \u00faltimo dia \u00fatil de <strong>outubro<\/strong><\/td><\/tr><tr><td><strong>Encaminhamento<\/strong> do decreto ao CGSN<\/td><td>At\u00e9 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">d\u00e9cimo<\/mark> dia \u00fatil<\/strong> de <strong>novembro<\/strong><\/td><\/tr><tr><td><strong>Portaria<\/strong> CGSN divulgando quem optou<\/td><td>At\u00e9 o \u00faltimo dia \u00fatil de <strong>novembro<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-declaracoes-e-pagamento\">Declara\u00e7\u00f5es e pagamento<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-declaracao-mensal-art-38\">Declara\u00e7\u00e3o mensal (Art. 38)<\/h3>\n\n\n\n<p>A empresa optante deve gerar, <strong>mensalmente<\/strong>, uma declara\u00e7\u00e3o das suas receitas de opera\u00e7\u00f5es e presta\u00e7\u00f5es atrav\u00e9s do PGDAS-D, programa dispon\u00edvel no Portal do Simples Nacional.<\/p>\n\n\n\n<p>As informa\u00e7\u00f5es prestadas t\u00eam <strong>car\u00e1ter declarat\u00f3rio<\/strong> e de <strong>confiss\u00e3o de d\u00edvida<\/strong>, ou seja, s\u00e3o suficientes para que o Fisco possa cobrar os tributos n\u00e3o pagos.<\/p>\n\n\n\n<p>Caso haja incorre\u00e7\u00f5es, o art. 39 da Resolu\u00e7\u00e3o n\u00ba 140\/2018 informa que \u00e9 poss\u00edvel retificar as informa\u00e7\u00f5es em um prazo de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">5 anos, a partir do 1\u00ba dia do exerc\u00edcio seguinte<\/mark><\/strong> ao de refer\u00eancia. A retifica\u00e7\u00e3o ter\u00e1 a mesma natureza da originalmente apresentada e a substituir\u00e1 integralmente.<\/p>\n\n\n\n<p>Entretanto, se for para <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">reduzir<\/mark> d\u00e9bitos<\/strong>, a retifica\u00e7\u00e3o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">n\u00e3o produzir\u00e1 efeitos<\/mark><\/strong> nos casos em que os saldos a pagar:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Sejam objeto de pedido de <strong>parcelamento<\/strong> j\u00e1 <strong>deferido<\/strong><\/li>\n\n\n\n<li><strong>J\u00e1 tenham sido enviados<\/strong> \u00e0 PGFN para inscri\u00e7\u00e3o em D\u00edvida Ativa da Uni\u00e3o<\/li>\n\n\n\n<li>Com rela\u00e7\u00e3o ao ICMS ou ao ISS, tenham sido transferidos ao Estado ou Munic\u00edpio que tenha efetuado <strong>conv\u00eanio<\/strong> com a PGFN para inscri\u00e7\u00e3o em d\u00edvida ativa e cobran\u00e7a<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-pagamento-art-40\">Pagamento (Art. 40)<\/h3>\n\n\n\n<p>O prazo para o pagamento dos tributos apurados na forma do Simples Nacional \u00e9 at\u00e9 o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> dia 20<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>do<\/strong><\/mark> <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">m\u00eas subsequente<\/mark><\/strong> ao m\u00eas de refer\u00eancia, aquele em que foi auferida a receita bruta (Art. 40). Aten\u00e7\u00e3o aqui, pois a LC n\u00ba 123\/2006 apresenta um prazo diferente, mas que s\u00f3 \u00e9 v\u00e1lido \u201cenquanto n\u00e3o regulamentado pelo Comit\u00ea Gestor\u201d. Sim, \u00e9 o nosso regulamento!<\/p>\n\n\n\n<p>O contribuinte <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">n\u00e3o pode<\/mark><\/strong> emitir Documento de Arrecada\u00e7\u00e3o do Simples Nacional (DAS) com <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">valor total inferior a R$ 10,00<\/mark> <\/strong>(Art. 44); se for o caso, deve-se diferir o pagamento para o <strong>per\u00edodo seguinte<\/strong>, e sucessivamente at\u00e9 que se atinja os R$ 10,00.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-declaracao-de-informacoes-socioeconomicas-e-fiscais-defis-art-72\">Declara\u00e7\u00e3o de Informa\u00e7\u00f5es Socioecon\u00f4micas e Fiscais (Defis) (Art. 72)<\/h3>\n\n\n\n<p>A Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018 estabelece que a empresa optante tamb\u00e9m deve entregar a <strong>Defis<\/strong> por meio do PGDAS-D, at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">31 de mar\u00e7o do ano-calend\u00e1rio subsequente<\/mark><\/strong> ao da ocorr\u00eancia dos fatos geradores.&nbsp;<\/p>\n\n\n\n<p>Quando a empresa \u00e9 incorporada, cindida, extinta ou fundida, \u00e9 necess\u00e1rio entregar uma Defis relativa \u00e0 situa\u00e7\u00e3o especial, at\u00e9:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u00faltimo dia de junho<\/mark><\/strong>, quando o evento ocorrer no <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">primeiro quadrimestre<\/mark><\/strong> (de janeiro a abril);<\/li>\n\n\n\n<li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u00faltimo dia do m\u00eas subsequente<\/mark><\/strong> ao do evento, nos demais casos.<\/li>\n<\/ol>\n\n\n\n<p>\u00c9 tamb\u00e9m necess\u00e1rio informar nesta declara\u00e7\u00e3o quando a ME ou EPP permanecer <strong>inativa<\/strong> durante <strong>todo o ano-calend\u00e1rio<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-parcelamento-na-resolucao-n\u00ba-140-2018-art-46\">Parcelamento na Resolu\u00e7\u00e3o n\u00ba 140\/2018 (Art. 46)<\/h2>\n\n\n\n<p>O prazo m\u00e1ximo de parcelamento \u00e9 de <strong>60 parcelas mensais e sucessivas<\/strong>, e o pedido de parcelamento deferido importa <strong>confiss\u00e3o irretrat\u00e1vel<\/strong> e <strong>confiss\u00e3o extrajudicial<\/strong>.<\/p>\n\n\n\n<p>Apenas <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">d\u00e9bitos j\u00e1 vencidos na data do pedido<\/mark><\/strong> podem ser parcelados, exceto <strong>as multas de of\u00edcio vinculadas a d\u00e9bitos j\u00e1 vencidos<\/strong>, que podem ser parceladas<strong> antes<\/strong> do vencimento (\u00a7 1\u00ba).<\/p>\n\n\n\n<p>Por fim, \u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">vedado<\/mark><\/strong> <strong>conceder parcelamento para quem j\u00e1 teve a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">fal\u00eancia decretada<\/mark><\/strong> (\u00a7 4\u00ba). Tamb\u00e9m n\u00e3o se pode conceder enquanto <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">n\u00e3o integralmente pago o parcelamento anterior<\/mark> <\/strong>(Art. 52, \u00a7 3\u00ba),<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>salvo<\/strong><\/mark> nas hip\u00f3teses de reparcelamento permitidas em lei e na pr\u00f3pria Resolu\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusao\">Conclus\u00e3o<\/h2>\n\n\n\n<p>Pessoal, terminamos aqui o resumo sobre a Resolu\u00e7\u00e3o CGSN N\u00ba 140\/2018! Esperamos que seja \u00fatil para a sua prepara\u00e7\u00e3o.<\/p>\n\n\n\n<p>Como n\u00e3o abordamos o assunto na \u00edntegra neste artigo, n\u00e3o deixe de aprofundar-se atrav\u00e9s das <a href=\"https:\/\/www.estrategiaconcursos.com.br\/\">nossas aulas<\/a>, fazer suas pr\u00f3prias marca\u00e7\u00f5es na <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=92278\">letra da lei<\/a>, e consolidar o conte\u00fado resolvendo <a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/\">muitas quest\u00f5es<\/a> da disciplina.<\/p>\n\n\n\n<p>Um grande abra\u00e7o e bons estudos!<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-quer-saber-quais-serao-os-proximos-concursos-nbsp\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"has-text-align-center\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 202<\/a><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">4<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-luminous-vivid-amber-background-color has-text-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a>&nbsp;<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, concurseiro, tudo bem com voc\u00ea? Neste artigo, faremos um resumo sobre a Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018, que regulamenta o Simples Nacional. Esse assunto aparece em alguns editais dentro da mat\u00e9ria de Direito Tribut\u00e1rio, em geral acompanhando a Lei Complementar n\u00ba 123\/2006 (institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte). Como [&hellip;]<\/p>\n","protected":false},"author":3011,"featured_media":634066,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983,220182,220183],"tags":[535,522,1145,1641],"tax_estado":[219964,219965,219966,219967,219968,219969,219963,219970,219971,219972,219973,219974,219975,219976,219977,219978,219979,219980,219981,219982,219983,219984,219985,219986,219987,219988,219989,219990],"class_list":["post-1482347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","category-fiscal-federal","category-fiscal-municipal","tag-direito-tributario","tag-legislacao-tributaria","tag-resumo","tag-simples-nacional","tax_estado-ac","tax_estado-al","tax_estado-am","tax_estado-ap","tax_estado-ba","tax_estado-ce","tax_estado-concursos-federais","tax_estado-df","tax_estado-es","tax_estado-go","tax_estado-ma","tax_estado-mg","tax_estado-ms","tax_estado-mt","tax_estado-pa","tax_estado-pb","tax_estado-pe","tax_estado-pi","tax_estado-pr","tax_estado-rj","tax_estado-rn","tax_estado-ro","tax_estado-rr","tax_estado-rs","tax_estado-sc","tax_estado-se","tax_estado-sp","tax_estado-to"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018 - Resumo<\/title>\n<meta name=\"description\" content=\"Ol\u00e1, concurseiro, tudo bem com voc\u00ea? 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