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[cid:image001.jpg@01D8E9F1.2EC210D0]
INFORME DI=C1RIO JUR=CDDICO | N=FAmero 90 =96 27/10/2022

  1.  FEDERAL

  *   COMIT=CA GESTOR DO SIMPLES NACIONAL APROVA RESOLU=C7=C3O CGSN N=BA 17=
1/2022 - Resolu=E7=E3o CGSN n=BA 171, de 26 de outubro de 2022<https://pesq=
uisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=3D27/10/2022&jornal=3D=
515&pagina=3D32>
O Comit=EA Gestor do Simples Nacional (CGSN) aprovou a Resolu=E7=E3o CGSN n=
=BA 171/2022, publicada no Di=E1rio da Uni=E3o de 27.10.22, trazendo altera=
=E7=F5es =E0 Resolu=E7=E3o CGSN n=BA 140/2018.

As altera=E7=F5es tratam da possibilidade de op=E7=E3o pelo Simples Naciona=
l por empresas do INOVA SIMPLES; da obrigatoriedade de utiliza=E7=E3o da No=
ta Fiscal de Servi=E7os eletr=F4nica pelo MEI; e do final da fase transit=
=F3ria do Sefisc.

Empresas enquadradas no Inova Simples poder=E3o optar pelo Simples Nacional
Foi alterada a reda=E7=E3o do inciso I do art. 2=BA, da Resolu=E7=E3o CGSN =
n=BA 140, de 2018, para permitir que as empresas autodeclaradas de inova=E7=
=E3o e enquadradas no Regime Especial Simplificado do Inova Simples possam =
optar pelo Simples Nacional em conson=E2ncia com o art. 65-A da Lei Complem=
entar n=BA 123, de 14 de dezembro de 2006.

Prorroga=E7=E3o da data de in=EDcio da obrigatoriedade da emiss=E3o da NFS-=
e do MEI
Foi alterado o texto da Resolu=E7=E3o CGSN n=BA 169, de 27 de julho de 2022=
, para prorrogar a entrada em vigor da Nota Fiscal de Servi=E7os eletr=F4ni=
ca de 01.01.2023 para 03.04.2023.

Os contribuintes e os fiscos ter=E3o o primeiro trimestre de 2023 para util=
izarem facultativamente o sistema da NFS-e.

Fonte: Portal do Simples Nacional

Destaques:


FEDERAL



  *   Resolu=E7=E3o CGSN n=BA 171, de 26 de outubro de 2022<https://pesquis=
a.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=3D27/10/2022&jornal=3D515=
&pagina=3D32> - Altera as Resolu=E7=F5es CGSN n=BA 140, de 22 de maio de 20=
18, que disp=F5e sobre o Regime Especial Unificado de Arrecada=E7=E3o de Tr=
ibutos e Contribui=E7=F5es devidos pelas Microempresas e Empresas de Pequen=
o Porte (Simples Nacional), e n=BA 169, de 27 de julho de 2022, que alterou=
 a Resolu=E7=E3o CGSN n=BA 140, de 2018.


ESTADUAL



  *   Decreto n=BA 48.236 de 25 de outubro de 2022<http://www.ioerj.com.br/=
portal/modules/conteudoonline/mostra_edicao.php?k=3D8757095F-79CDE-4C75-B7F=
1-FE427525FA191> - Homologa o estado de calamidade p=FAblica declarado pelo=
 decreto n=BA 232, de 13 de setembro de 2022, do prefeito municipal de Petr=
=F3polis.



  *   Portaria sut n=BA 492 de 26 de outubro de 2022<http://www.ioerj.com.b=
r/portal/modules/conteudoonline/mostra_edicao.php?k=3DC6C1F089-D06D3-4A74-9=
5CE-F904DE74458A4> - Divulga a base de c=E1lculo do icms nas opera=E7=F5es =
interestaduais com caf=E9 cru, no per=EDodo 31 de outubro a 06 de novembro =
de 2022.


MUNICIPAL



  *   Lei n=BA 7.621, de 24 de outubro de 2022<https://doweb.rio.rj.gov.br/=
portal/visualizacoes/pdf/5490/#/p:4/e:5490> - Pro=EDbe a venda de produtos =
pelas empresas de fast-food que induza ao erro o consumidor e d=E1 outras p=
rovid=EAncias.

[cid:image002.png@01D8E9F1.2EC210D0]
Federa=E7=E3o do Com=E9rcio de Bens, Servi=E7os e Turismo do Estado do Rio =
de Janeiro

Ger=EAncia Jur=EDdica
Endere=E7o: Rua Marqu=EAs de Abrantes, 99 =96 Flamengo
CEP: 22230-060
Telefone: (21) 3138-1264
E-mail: gerencia.juridica@fecomercio-rj.org.br<mailto:gerencia.juridica@fec=
omercio-rj.org.br>
www.fecomercio-rj.org.br





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</head>
<body lang=3D"PT-BR" link=3D"#0563C1" vlink=3D"#954F72" style=3D"word-wrap:=
break-word">
<div class=3D"WordSection1">
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<div align=3D"center">
<table class=3D"MsoNormalTable" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"734" style=3D"width:550.5pt;border-collapse:collapse">
<tbody>
<tr>
<td width=3D"734" colspan=3D"2" valign=3D"top" style=3D"width:550.5pt;paddi=
ng:0cm 5.4pt 0cm 5.4pt">
<p class=3D"MsoNormal" align=3D"right" style=3D"text-align:right"><span sty=
le=3D"mso-fareast-language:PT-BR"><img width=3D"718" height=3D"280" style=
=3D"width:7.4791in;height:2.9166in" id=3D"Imagem_x0020_6" src=3D"cid:image0=
01.jpg@01D8E9F1.2EC210D0"></span><o:p></o:p></p>
</td>
</tr>
<tr style=3D"height:26.15pt">
<td width=3D"734" colspan=3D"2" style=3D"width:550.5pt;padding:0cm 5.4pt 0c=
m 5.4pt;height:26.15pt">
<p class=3D"MsoNormal" align=3D"center" style=3D"text-align:center"><b><spa=
n style=3D"font-size:14.0pt;color:#004C99">INFORME DI=C1RIO JUR=CDDICO | N=
=FAmero 90 =96 27/10/2022<o:p></o:p></span></b></p>
</td>
</tr>
<tr style=3D"height:26.15pt">
<td width=3D"734" colspan=3D"2" style=3D"width:550.5pt;padding:0cm 5.4pt 0c=
m 5.4pt;height:26.15pt">
<ol style=3D"margin-top:0cm" start=3D"1" type=3D"I">
<li class=3D"MsoListParagraphCxSpFirst" style=3D"color:black;margin-bottom:=
0cm;margin-left:0cm;mso-add-space:auto;text-align:justify;line-height:norma=
l;mso-list:l2 level1 lfo1">
<b><span style=3D"font-size:18.0pt">FEDERAL<o:p></o:p></span></b></li></ol>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraphCxSpLast" style=3D"color:black;margin-bottom:0=
cm;margin-left:0cm;mso-add-space:auto;text-align:justify;line-height:normal=
;mso-list:l1 level1 lfo2">
<b><span style=3D"font-size:14.0pt">COMIT=CA GESTOR DO SIMPLES NACIONAL APR=
OVA RESOLU=C7=C3O CGSN N=BA 171/2022 -
<a href=3D"https://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=
=3D27/10/2022&amp;jornal=3D515&amp;pagina=3D32">
<span style=3D"color:black">Resolu=E7=E3o CGSN n=BA 171, de 26 de outubro d=
e 2022</span></a><o:p></o:p></span></b></li></ul>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black">O Comit=EA Gestor do Simples Nacional (CGSN) aprovou =
a Resolu=E7=E3o CGSN n=BA 171/2022, publicada no Di=E1rio da Uni=E3o de 27.=
10.22, trazendo altera=E7=F5es =E0 Resolu=E7=E3o CGSN n=BA 140/2018.<o:p></=
o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black">As altera=E7=F5es tratam da possibilidade de op=E7=E3=
o pelo Simples Nacional por empresas do INOVA SIMPLES; da obrigatoriedade d=
e utiliza=E7=E3o da Nota Fiscal de Servi=E7os eletr=F4nica
 pelo MEI; e do final da fase transit=F3ria do Sefisc.<o:p></o:p></span></p=
>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><u><span style=3D"font-=
size:12.0pt;color:black">Empresas enquadradas no Inova Simples poder=E3o op=
tar pelo Simples Nacional<o:p></o:p></span></u></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black">Foi alterada a reda=E7=E3o do inciso I do art. 2=BA, =
da Resolu=E7=E3o CGSN n=BA 140, de 2018, para permitir que as empresas auto=
declaradas de inova=E7=E3o e enquadradas no Regime Especial
 Simplificado do Inova Simples possam optar pelo Simples Nacional em conson=
=E2ncia com o art. 65-A da Lei Complementar n=BA 123, de 14 de dezembro de =
2006.<o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><u><span style=3D"font-=
size:12.0pt;color:black">Prorroga=E7=E3o da data de in=EDcio da obrigatorie=
dade da emiss=E3o da NFS-e do MEI<o:p></o:p></span></u></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black">Foi alterado o texto da Resolu=E7=E3o CGSN n=BA 169, =
de 27 de julho de 2022, para prorrogar a entrada em vigor da Nota Fiscal de=
 Servi=E7os eletr=F4nica de 01.01.2023 para 03.04.2023.<o:p></o:p></span></=
p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black">Os contribuintes e os fiscos ter=E3o o primeiro trime=
stre de 2023 para utilizarem facultativamente o sistema da NFS-e.<o:p></o:p=
></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black">Fonte: Portal do Simples Nacional<o:p></o:p></span></=
p>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"font-siz=
e:12.0pt;color:black"><o:p>&nbsp;</o:p></span></p>
</td>
</tr>
<tr>
<td width=3D"734" colspan=3D"2" valign=3D"top" style=3D"width:550.5pt;backg=
round:#004C99;padding:0cm 5.4pt 0cm 5.4pt">
<p class=3D"MsoNormal" style=3D"text-align:justify"><b><span style=3D"font-=
size:14.0pt;color:white">Destaques:<o:p></o:p></span></b></p>
<p class=3D"MsoListParagraph" style=3D"margin-bottom:0cm;mso-add-space:auto=
;text-align:justify;line-height:normal">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" align=3D"center" style=3D"text-align:center"><b><spa=
n style=3D"font-size:14.0pt;color:white">FEDERAL<o:p></o:p></span></b></p>
<p class=3D"MsoListParagraphCxSpFirst" style=3D"margin-bottom:0cm;mso-add-s=
pace:auto;text-align:justify;line-height:normal">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"color:white;margin-bottom=
:0cm;margin-left:0cm;mso-add-space:auto;text-align:justify;line-height:norm=
al;mso-list:l0 level1 lfo3">
<a href=3D"https://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=
=3D27/10/2022&amp;jornal=3D515&amp;pagina=3D32"><span style=3D"color:white"=
>Resolu=E7=E3o CGSN n=BA 171, de 26 de outubro de 2022</span></a> - Altera =
as Resolu=E7=F5es CGSN n=BA 140, de 22 de maio de 2018, que disp=F5e
 sobre o Regime Especial Unificado de Arrecada=E7=E3o de Tributos e Contrib=
ui=E7=F5es devidos pelas Microempresas e Empresas de Pequeno Porte (Simples=
 Nacional), e n=BA 169, de 27 de julho de 2022, que alterou a Resolu=E7=E3o=
 CGSN n=BA 140, de 2018.<o:p></o:p></li></ul>
<p class=3D"MsoListParagraphCxSpLast" style=3D"margin-bottom:0cm;mso-add-sp=
ace:auto;text-align:justify;line-height:normal">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" align=3D"center" style=3D"text-align:center"><b><spa=
n style=3D"font-size:14.0pt;color:white">ESTADUAL<o:p></o:p></span></b></p>
<p class=3D"MsoListParagraphCxSpFirst" style=3D"margin-bottom:0cm;mso-add-s=
pace:auto;text-align:justify;line-height:normal">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"color:white;margin-bottom=
:0cm;margin-left:0cm;mso-add-space:auto;text-align:justify;line-height:norm=
al;mso-list:l0 level1 lfo3">
<a href=3D"http://www.ioerj.com.br/portal/modules/conteudoonline/mostra_edi=
cao.php?k=3D8757095F-79CDE-4C75-B7F1-FE427525FA191"><span style=3D"color:wh=
ite">Decreto n=BA 48.236 de 25 de outubro de 2022</span></a> - Homologa o e=
stado de calamidade p=FAblica declarado pelo
 decreto n=BA 232, de 13 de setembro de 2022, do prefeito municipal de Petr=
=F3polis.<o:p></o:p></li></ul>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-bottom:0cm;mso-add-=
space:auto;text-align:justify;line-height:normal">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"color:white;margin-bottom=
:0cm;margin-left:0cm;mso-add-space:auto;text-align:justify;line-height:norm=
al;mso-list:l0 level1 lfo3">
<a href=3D"http://www.ioerj.com.br/portal/modules/conteudoonline/mostra_edi=
cao.php?k=3DC6C1F089-D06D3-4A74-95CE-F904DE74458A4"><span style=3D"color:wh=
ite">Portaria sut n=BA 492 de 26 de outubro de 2022</span></a> - Divulga a =
base de c=E1lculo do icms nas opera=E7=F5es interestaduais
 com caf=E9 cru, no per=EDodo 31 de outubro a 06 de novembro de 2022.<o:p><=
/o:p></li></ul>
<p class=3D"MsoListParagraphCxSpLast" style=3D"margin-bottom:0cm;mso-add-sp=
ace:auto;text-align:justify;line-height:normal">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" align=3D"center" style=3D"text-align:center"><b><spa=
n style=3D"font-size:14.0pt;color:white">MUNICIPAL<o:p></o:p></span></b></p=
>
<p class=3D"MsoListParagraphCxSpFirst" style=3D"margin-bottom:0cm;mso-add-s=
pace:auto">
<span style=3D"color:white"><o:p>&nbsp;</o:p></span></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraphCxSpLast" style=3D"color:white;margin-bottom:0=
cm;margin-left:0cm;mso-add-space:auto;text-align:justify;line-height:normal=
;mso-list:l0 level1 lfo3">
<a href=3D"https://doweb.rio.rj.gov.br/portal/visualizacoes/pdf/5490/#/p:4/=
e:5490"><span style=3D"color:white">Lei n=BA 7.621, de 24 de outubro de 202=
2</span></a> - Pro=EDbe a venda de produtos pelas empresas de fast-food que=
 induza ao erro o consumidor e d=E1 outras
 provid=EAncias.<o:p></o:p></li></ul>
<p class=3D"MsoNormal" style=3D"text-align:justify"><span style=3D"color:wh=
ite"><o:p>&nbsp;</o:p></span></p>
</td>
</tr>
<tr>
<td width=3D"211" style=3D"width:158.55pt;background:#AD841F;padding:0cm 5.=
4pt 0cm 5.4pt">
<p class=3D"MsoNormal" align=3D"center" style=3D"text-align:center"><span s=
tyle=3D"color:white;mso-fareast-language:PT-BR"><img border=3D"0" width=3D"=
197" height=3D"60" style=3D"width:2.052in;height:.625in" id=3D"Imagem_x0020=
_5" src=3D"cid:image002.png@01D8E9F1.2EC210D0"></span><span style=3D"color:=
white"><o:p></o:p></span></p>
</td>
<td width=3D"523" valign=3D"top" style=3D"width:391.95pt;background:#AD841F=
;padding:0cm 5.4pt 0cm 5.4pt">
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><b><span style=3D"=
color:white">Federa=E7=E3o do Com=E9rcio de Bens, Servi=E7os e Turismo do E=
stado do Rio de Janeiro<o:p></o:p></span></b></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><b><span style=3D"=
font-size:10.0pt;color:white"><o:p>&nbsp;</o:p></span></b></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><b><span style=3D"=
font-size:10.0pt;color:white">Ger=EAncia Jur=EDdica<o:p></o:p></span></b></=
p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><span style=3D"fon=
t-size:10.0pt;color:white">Endere=E7o: Rua Marqu=EAs de Abrantes, 99 =96 Fl=
amengo
<o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><span style=3D"fon=
t-size:10.0pt;color:white">CEP: 22230-060<o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><span style=3D"fon=
t-size:10.0pt;color:white">Telefone: (21) 3138-1264<o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><span style=3D"fon=
t-size:10.0pt;color:white">E-mail:
</span><span style=3D"color:black"><a href=3D"mailto:gerencia.juridica@feco=
mercio-rj.org.br"><span style=3D"font-size:10.0pt">gerencia.juridica@fecome=
rcio-rj.org.br</span></a></span><span style=3D"font-size:10.0pt;color:white=
"><o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><span style=3D"fon=
t-size:10.0pt;color:white">www.fecomercio-rj.org.br<o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"vertical-align:baseline"><span style=3D"col=
or:white"><o:p>&nbsp;</o:p></span></p>
</td>
</tr>
<tr>
<td width=3D"734" colspan=3D"2" valign=3D"top" style=3D"width:550.5pt;backg=
round:#004C99;padding:0cm 5.4pt 0cm 5.4pt">
<p class=3D"MsoNormal" align=3D"center" style=3D"text-align:center"><span s=
tyle=3D"color:#AD841F"><o:p>&nbsp;</o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
</div>
</body>
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--_005_RO2P215MB13442F063636837437A5CEA4F8339RO2P215MB1344LAMP_--
Zerion Mini Shell 1.0