buy ketoconazole erection pictures with viagra ordering synthroid online pharmacy hong kong cheap rx paroxetine 20mg buy online 24h canadian pharmacy flucanozol buy where can i purchase zyloprim gout cialis precio online pharmaceutical medications viagra professional mexican pharmacy canada no perscrip finerseride low cost rental apartment buy pain pills online no prescription buy liquid clomid best overseas pharmacies sildenafil aurochem uses buy aciphex mexico drugs without prescriptions tadalafil vs tadacip suprax ordering guide doxycycline hyclate 100mg retin a 0.1 no prescription canadian no prescription pharmacy generic for detrol la available where to buy viagra for men ketalgin vermox amazon low cost exelon zamiennik celestoderm chloramphenicol online order offers buy xenical online babylonia cytotec online fda finax low price mix healthcare alliance rxrelief colchicine.html canada orlistat otc chlonidine no pres buy pilexil buy doxycycline hyclate 100mg acne ed pills at walmart how to make sildenafil citrate amsa fast 120 mg hydrochlorothiazide no script best places to buy chlomid mercury drugs price list one week supply of cialis sexual impotence medication pill identifier pictures vicodin triamcinolone order cafergot diego order cialis without a script sildenafil tadalafil and vardenafil online thailand pharmacies purchase doxycycline hyclate online cheap cheap secured viagra maxalt online cheap prescription pamabrom vs lasix buy viagra winnipeg free pack sample viagra buy nitroglycerin without prescription generic 40 mg cialis cheapest prices anxiety pills walmart online pharmacy usa viagra spironolactone acne pharmacy janssen cilag arginina cheap ralista paskaleva drug stores that carry esomeprazole pristiq over the counter drugs like tiger viagra viagra next day delivery calgary search,http,breitenbrunn,index cialis bulk order amitriptyline hydrochloride buy prednisolone where sale in usa ca erythromycin buy marysville cheap viagra 100mg canada good canadian pharmacy to buy viagra buy promethazine tablets for allergy best canadian mail order pharmacies albuterol, no prescription, mastercard fucidin cream over the counter ireland finasteride cheap viagra shipped overnight no prescription birth control lisinopril hctz online no prescription cheap periactin online td bank get raccutance online uk anticol on line 122 order meds without a script buy trimix injection celebrex online cheap for sale where to buy meclizine generic inderal without rx cost of nexium without insurance where can i find pile x oil online pharmacy reviews no prescription metformin and gliclazide together buy retin a with mastercard horny goat weed and cialis most trusted online pharmacy healthman viagra lavestra where can i get viagra over the counter non prescription propecia how can i get aciclovir do viagra rezeptfrei in deutschland cilalis for cheap sexpillscenter viagra cialis in ireland canadian vicoprofen terramycin for chickens viagra in california valacyclovir sale strattera no script canada where to buy orlistat in canada purchase doxycycline online mastercard purchase prednisone w not prescription how can i get cardizem long before online canada pharmacy no prescription companys that sells nizagara cialis free 30 day trial buy cheap lotrisone indications nolvadex tamoxifen for sale uk fosamax buy online in us wholesale generic zithromax brand no persciption meds viagra how can i get allegra robitussin comprar tadalafil comprare cialis contrassegno rx drugstore lilly cialis in canada amoxil 500mg cialis commercials how can i get aldactone help with hair loss pbm pharmacy viagra ringworm medication kamagra jessy ordering cialis acyclovir made in usa sildenafil citrate pay with paypal buy antibiotics online in uk cost of cytotec in nuevo laredo buy bactrim without a prescription order viagra in canada best prices pcod generic viagra made in india shop effexor yawning amitriptyline buy online get plavix fast without prescription glucotrol online menshealth sirius radio advertising viagra united pharmacies uk ltd irish sildenafil sites bactrim ds online ordering costco online catalog buy zostavax does cialis daily work what is viagra made of canada drug pharmacy prix du cialis en belgique sildenafil fiyat tadalafil 200 cialis no prescription from canada viagra 150 mg dose over the counter tricor novartis cafergot pills craigslist glasgow viagra saling store in toronto cheap actos cialis inghilterra cost of viagra in mexico buy clomid mastercard getting zoloft overseas sildegra viagra ads on bloomberg radio erythromycin cheapest price benzoyl gel fluoxetine no prescription ladies viagra tablets where can i buy flagyl over counter discount acivir spirig where can i buy viagra legally esomeprazole amlodipine besylate en espanol gabapentin 100mg real cialis cheap taking liquid clomiphene at home overseas generic viagra apcalis tablets online amitriptyline lowest price lotensin lowest price xperia oxytrol tablet minocycline lowest price mg adderall canadian pharcharmy online nhs omeprazole side effects order cialis brand online canada buy spironolactone generic stenda generic levitra 60 mg otc inhaler deltaenterprisesviagra dose of zithromax for gonorrhea maxifort canadian ed selection obat gabapentin domperidone rx canada viagra for men over the counter purchase oxicontin ventolin inhaler without prescription generic triamterene their microcidal buy soviclor tabletas 400 mg cost of accutane with insurance testosterone therapy ordering cialis 5mg prescription buy lasix uk ventolin cost without insurance cheap viagra ireland how can i get ralista tablets salbutamol pay pal viagra hospital purchase viagra online in india buy claritin online uk for man online $15 coupon for alli wholesale generic pristiq is there prozac no prescription cheap buy trimix from canada efectos secundarios del medformin terramycin ointment how can i get casodex long does biodramina orlistat no prescription usa flexisyn online cheap paraxin 250 side effects recovery canada erection drugs how to get generic viagra rhine, inc. order antibus online cialis trial packs express shipping where to mail order cialis from india donde comprar viagra famvir lowest price list lipitor sales by year buy lithium pill without prescription birth control pills canada buy best deal on silagra buy etodolac on line buy prednisone without prescription can i take two viagra avanafil cost ventoline pour homme does viagra work after ejaculation seroquel generic 2012 something better then viagra how to make my dick bigger diprostene en ligne synthroid order endep online order uk cefa tabs without prescription buy doxycycline at drug store canadian pharmacy elimite periactin 4mg no prescription needed retin a online no scrip soft viagra 100mg tablets online shopping viagra generic cytotec replacement imetrex without prescrition usa online pharmacy mebendazole over the counter walgreens albendazole buy online canada diclofenac to buy in walgreen where to buy hyaluronic acid mexican pharmacies to buy brand viagra no prescription generic viagra 100mg triamterene hctz 37.5 25 mg order viagra online ebay cialis on sale where to buy sumycin sublingual drugs canada ed meds where can i find neotrex cost of prednisone in mexico on line ed drug store how can i get protonix effect propecia online prescription how do i take prometrium viagra-generic-name vam vira capsule cytotec venta online usa lasix uni pharmacy should i combine viagra and aspirin how many bupropion to get high motilium online uk universal drugstore buy femara uk viagra made in usa average cost cialis 5mg 77 where to buy eurax in uk comprar cialis ll jefe grande pil perancang jasmin dinoprostone promethazine syrup uk where to get viagra buy fucidin canada trimox 500mg safe generic viagra with prescription where to buy bystolic angeles brand cialic no perscription generic arava vs buy provera is nexium available over the counter levitra by mail canadian health care care mall wellbutrin xl amlodipine no prescription suhagra pills can you get high off meloxicam 7.5 mg new "healthy man" coupon buy cephalexin online sale over-the-counter inhaler will clomid help deca dick discount cialis 48430 zoloft from mexican pharmacies neurontin 100mg order mircette online buying generic sildenafil generic lexapro fast delivery can u buy meclizine over the counter topamax online order zumiez sublingual medication list malegra dxt price for cialis at walmart buy clonidine online no rx tetracycline for fish sildenafilviagra metformin 500mg buy amerimedrx review viagra first class mail frusemide orders prescription strength cosmetics viagra on craigslist walmart cialis price comparison etodolac no prescription valtrex without rx rogaine levitra 20 mg tablet robaxin 750 mg online no prescription buy seroquel japan buy ed pills deals buy benadryl online discount boots promo code purchase ralista petkova cheapest us pharmacy for viagra tadalafil 20mg tablets buy lasix online purchase ivermectin dosage celebrex 200mg online inderal online order form banana muffins quien vende cialis cheap aciclovir tablets for sale alli for sale in us clomid canada pharmacy potenzmittel nitrospray rezeptfrei cheap calcium carbonate quicklime azithromycin zithromax 250mg buy cheap nizoral tablets uk smog records generic for plavix cheap american rogaine chineese herbal shops bucharest cvs std pills cheap erectile dysfunction drugs generic triamterene whats meloxicam 7.5 canadian pharmacy pristiq reviews paxil on the internet best erection pills over the counter viagra online dublin dove acquistare viagra generico online order dyazide no script generic viagra safety normal cost sex tablet in india viagra tablets available in chennai low cost fertomid works wholesale generic abana neresi syiropin cialis buy vardenafil 40 mg malaysia omnicef over the counter megalis 20mg in foringe pries colchicine 0.5mg canadian pharmacies selling viagra nizoral pills generic viagra 130 mg generic inderal any good prednisone and valium together price of viagra in pakistan mail order medicine how to order pain pills online prescriptions medications online generic viagra pills amantadine online cheap watches apcalis online europe pharmacy online viagra senza carta di credito where can you buy hoodia pills purchase viagra cheap imuran cheapest price pills buy ventolin inhalers without script where can i purchase periactin london online pills cealis on line buy cheap alli order brand name viagra online viagra ne shqip produit 246 cialis in london aygestin uk generic plavix release how can i get lopressor needed carbozyne online order food buy zoloft online without prescription discount fml forte liquifilm best online pharmacy no prescription arimidex cheapest price egypt levitra 10mg rezeptfrei no prescription clavamox medicine to buy in india where to buy danazol bula cheapest price on roxithromycin orifarm buy cheap copegus online canada rosuvastatin sale us generic viagra who takes mastercard? generic buspar youtube viagra and cialis ordering in canada viagra cheap cialis for daily use reviews otc cialis vipro life science tadalafil viagra stores where can i buy propecia ecorse vardenafil kaufen malegra fxt plus pharmacy where to buy famvir greece cheapest cialis india manly viagra generic viagra pa cher buy finpecia buy where to buy tricor zealand rx cialis low price can i get viagra without doctor otc substitute for nexium vermox order viagra 50mg pills amazon buy levitra from india duphaston symptomes grossesse viagra generic date nisoprostol aborta how can i get protonix john;s wort best generic viagra sites levitra glaxo viagra paypal accepted cheap orlistat singapore augmentin duo syrup dosage for children cialis actors revista vistazo vermox over the counter walgreens is cialis from aurochem any good generic benicar price sublingual sildenafil tabs prometh codeine syrup no prescription wholesale generic dulcolax suppositories atacand without prescription prednisone for sale best generic cialis amoxicillin 500 mg carafate 1gm how can i get paroxetine give up buy tadapox online india buy aciclovir mimonycin online no perscription buy celebrex 200mg online levothyroxine for sale online buy xanax bars online no prescription cailas code red 7 male enhancement spray what mg does lasix come in canadian pharmancy on line crestor without perscription buy cheap serevent from uk is there a generic for cymbalta kamagra... terramycin ophthalmic ointment

Zenaide Carvalho - Assessoria e Treinamentos

Quem não pode ser Microempreendedor Individual? PDF Imprimir E-mail
Avaliação do Usuário: / 14


“A boa ação de uma única pessoa pode mudar o mundo”.
(Seicho Taniguchi)


A partir de julho de 2009 será possível aos pequenos empreendedores legalizarem seus negócios através de uma facilidade que foi incorporada ao Estatuto das Microempresas e Empresas de Pequeno Porte. Trata-se do MEI – Microempreendedor Individual. O novo sistema prevê legalização sem custos para o pequeno empresário e facilidades na tributação mais simplificada ainda que a do Simples Nacional.

Entretanto, vários profissionais não poderão usufruir das facilidades de legalização e tributação do MEI, quer seja em função de faturamento, número de empregados ou atividade. Assim sendo, esclareço abaixo alguns detalhes sobre quem NÃO PODE participar do MEI. Entretanto, nada impede que em algumas situações o empreendimento se beneficie do Estatuto das Microempresas e até possa ser tributado pelo Simples Nacional.

Já foi publicada a Resolução 58 do Comitê Gestor do Simples Nacional, de 27/04/2009, que regulamenta o sistema de tributação do MEI e inclusive com um Anexo Único que lista todas as atividades permitidas para enquadramento.

Quem não pode participar do MEI?

• Empresas já constituídas só poderão solicitar o enquadramento a partir de janeiro, para vigência a partir de 2010.

• Empresas com sócios.

• Empresas que tenham ou pretendam ter filiais.

• Empresas com faturamento anual (ou previsão de faturamento) acima de R$ 36 mil (o que dá uma média de R$ 3 mil mensais);

• Empresas com mais de um empregado registrado.

• Empresas com empregado que ganhe acima do piso salarial da categoria profissional.

• Sócio ou administrador de outra empresa já registrada.

• O MEI não poderá realizar cessão ou locação de mão-de-obra (e nem contratar terceiros para trabalhar para sua empresa)

• Empresas com atividades sejam enquadradas nos anexos IV ou V do Simples Nacional (protéticos, academias de dança, ginástica, capoeira, elaboração de programas de computadores, empresas construtoras ou de atividades de segurança, limpeza e conservação são algumas delas)

Atividades intelectuais e de profissões regulamentadas (exceto contadores) como consultores, economistas, advogados.

Se houver algum enquadramento que viole as regras, constitui-se uma fraude e haverá o imediato desenquadramento, devendo o empresário pagar todos os tributos devidos como não beneficiário do Regime Simplificado.

Caso haja alguma dúvida, procure um contador para esclarecimentos. Esse serviço de orientação – e quando necessário, de registro - será gratuito para o Microempreendedor Individual.

Boa sorte, sucesso e fique com Deus!

Zenaide Carvalho
Consultora e Palestrante
Administradora e Contadora
Escrito em: 05/05/2009
Direitos Autorais reservados: Este texto pode ser copiado e reproduzido para fins não comerciais, desde que na íntegra e contenha a fonte e identificação da autora.