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Zenaide Carvalho - Assessoria e Treinamentos

Quem não pode ser Microempreendedor Individual? PDF Imprimir E-mail
Avaliação do Usuário: / 13


“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.