{"id":223,"date":"2024-08-29T19:03:40","date_gmt":"2024-08-29T19:03:40","guid":{"rendered":"https:\/\/ocam.net\/?p=223"},"modified":"2024-08-29T19:03:42","modified_gmt":"2024-08-29T19:03:42","slug":"excesso-de-despesas-exclusao-do-simples-nacional-limite","status":"publish","type":"post","link":"https:\/\/ocam.net\/?p=223","title":{"rendered":"EXCESSO DE DESPESAS \u2013 EXCLUS\u00c3O DO SIMPLES NACIONAL \u2013 LIMITE"},"content":{"rendered":"\n

A empresa optante pelo Simples Nacional<\/a> ser\u00e1 exclu\u00edda do regime quando for constatado que durante o ano-calend\u00e1rio o valor das despesas pagas supera em 20% (vinte por cento) o valor de ingressos de recursos no mesmo per\u00edodo, exclu\u00eddo o ano de in\u00edcio de atividade.<\/p>\n\n\n\n

Exemplo:<\/strong><\/p>\n\n\n\n

– Valor de cobran\u00e7as de clientes e vendas \u00e0 vista no ano-calend\u00e1rio: R$ 1.000.000,00
– Valor das despesas pagas no mesmo ano-calend\u00e1rio: R$ 1.250.000,00
– Diferen\u00e7a (excesso de despesas): R$ 1.250.000,00 \u2013 R$ 1.000.000,00 = R$ 250.000,00
– Diferen\u00e7a sobre o valor de ingresso de recursos: R$ 250.000,00 : R$ 1.000.000,00 = 25%
– Portanto, esta empresa estar\u00e1 exclu\u00edda do Simples Nacional, por exceder ao limite de 20% de despesas em rela\u00e7\u00e3o aos ingressos de recursos.<\/p>\n\n\n\n

Vide Termo de Exclus\u00e3o SN CGSN 4\/2020.<\/a><\/p>\n\n\n\n

Fonte:<\/strong> Excesso de Despesas \u2013 Exclus\u00e3o do Simples Nacional \u2013 Limite \u2013 Guia Tribut\u00e1rio (guiatributario.net)<\/a><\/p>\n\n\n\n

Artigo publicado por Jo\u00e3o Aleixo Pereira – s\u00f3cio diretor da Aleixo & Associados Consultores Cont\u00e1beis<\/em><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A empresa optante pelo Simples Nacional ser\u00e1 exclu\u00edda do regime quando for constatado que durante o ano-calend\u00e1rio o valor das despesas pagas supera em 20% (vinte por cento) o valor de ingressos de recursos no mesmo per\u00edodo, exclu\u00eddo o ano de in\u00edcio de atividade. Exemplo: – Valor de cobran\u00e7as de clientes e vendas \u00e0 vista no ano-calend\u00e1rio: […]<\/p>\n","protected":false},"author":1,"featured_media":224,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[12,13,11],"class_list":["post-223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-simples-nacional","tag-despesas","tag-exclusao","tag-simplesnacional"],"yoast_head":"\nEXCESSO DE DESPESAS \u2013 EXCLUS\u00c3O DO SIMPLES NACIONAL \u2013 LIMITE - OCAM<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ocam.net\/?p=223\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EXCESSO DE DESPESAS \u2013 EXCLUS\u00c3O DO SIMPLES NACIONAL \u2013 LIMITE - OCAM\" \/>\n<meta property=\"og:description\" content=\"A empresa optante pelo Simples Nacional ser\u00e1 exclu\u00edda do regime quando for constatado que durante o ano-calend\u00e1rio o valor das despesas pagas supera em 20% (vinte por cento) o valor de ingressos de recursos no mesmo per\u00edodo, exclu\u00eddo o ano de in\u00edcio de atividade. 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