Por Georgia Noronha
Anualmente, o Microempreendedor Individual – MEI tem a obrigação de realizar a sua declaração de Imposto de Renda como pessoa jurídica. No entanto, pode ser necessário declarar, também, como pessoa física.
Em entrevista à edição do EAMB a contadora Adriana Cristina F. Santos, sócia proprietária do Método Gestão Contabilidade informa que existem algumas regras a serem seguidas e o MEI deve ficar atento, para que não tenha problemas futuros com a Receita Federal. Na conversa, ela responde algumas das dúvidas mais frequentes de quem é MEI, como o envio da declaração fora do prazo, a necessidade de orientação no envio, o fornecimento de nota fiscal, e outras. Confira:
O contribuinte MEI é obrigado a declarar o imposto de renda como pessoa física?
Caso o contribuinte tenha rendimento anual totalizando o valor inferior a R$ 28.559,70, não será obrigado a declarar o imposto de renda, estando ele categorizado como Micro Empreendedor Individual – MEI. No entanto, caso ultrapasse este valor ou caso tenha rendimentos isentos e tributáveis (sobre os quais não se paga nenhum imposto, como caderneta de poupança, seguro-desemprego, indenização de seguro por roubo ou furto, doações, pensões e outras remunerações de investimentos recebidas pelo declarante), acima de R$ 40.000,00, ele será obrigado a fazer a sua declaração, deixando de ser isento como pessoa física. O valor de R$ 28.559,70 é limite referente ao ano de 2019, podendo ser alterado pela Receita Federal, para a declaração referente a 2020. Existem outros casos de obrigatoriedade na declaração, como para quem possui bens e direitos de valor superior a R$ 300.000,00.
Posso ser dispensado(a) em apresentar minha declaração?
Algumas pessoas podem estar dispensadas da apresentação da Declaração de Ajuste Anual do IRPF e para mais detalhes é sugerido que procure um contador de confiança, para auxiliar no preenchimento das informações e envio.
Como faço para saber se tenho algum valor a restituir?
Para saber se tem direito a restituição é necessário apresentar a declaração para recebê-la. E, mesmo que não seja obrigada, qualquer pessoa pode apresentar a declaração, exceto caso tenha constado em outra declaração como dependente.
Quem tem direito à restituição do IR?
A restituição depende das deduções de cada contribuinte, sendo que o contribuinte paga a taxa do Imposto de Renda ao longo do ano, comumente retido na fonte e, ao fazer sua declaração de ajuste informa os gastos dedutíveis que obteve, como despesas com saúde, educação, pensão alimentícia e outros. A Receita Federal analisa, com base nos gastos e no imposto retido, se há a necessidade de restituir algum valor para o contribuinte. E, é comum que quanto maior a lista de dedução do contribuinte, maior o valor a restituir. Por isso, geralmente, quem tem o Imposto de Renda retido na fonte tem direito à restituição se tiver um valor alto a deduzir na declaração. O grupo de isentos de IR, por receberem menos de R$ 28.559,70 ao ano, também podemos dizer que é um caso comum que tem direito à restituição. Caso tenha recebido mais de R$ 1.903,66 em algum mês, o imposto será retido na fonte, automaticamente, e então é possível solicitar a restituição por meio da declaração de ajuste. No entanto, esse grupo não é obrigado a entregar a declaração, mas só receberá a restituição, se declarar.
Eu recebo outros rendimentos fora do MEI, tenho que fazer duas declarações?
Caso o contribuinte obtenha outros rendimentos, que não estão ligados à sua formalização como MEI deverá informar na declaração de pessoa física.
Passei da data de envio. Posso declarar assim mesmo?
A Declaração Anual de Faturamento deverá ser enviada todos os anos, até as 23h59 do dia 31 de maio e caso o MEI não apresente dentro do prazo, não poderá emitir os boletos mensais do ano vigente, referentes ao pagamento do INSS, ISS e ICMS. Após o prazo, o MEI pode enviar a DASN-SIMEI, mas fica sujeito a uma multa.
O MEI é obrigado a contratar um contador?
O Mei não tem a obrigatoriedade de contratar um contador, contudo, o profissional poderá auxiliar na declaração da DASN-SIMEI de forma correta, além de auxiliar no planejamento financeiro, no controle fiscal e nas suas dúvidas e questões tributárias, identificando, mensurando e analisando os eventos financeiros do negócio. Durante todo o ano, o contador pode assessorar o MEI a manter as finanças organizadas, tendo controle total sobre os faturamentos, pagamentos e recebimentos. Além disso, é preciso manter um relatório de faturamento ou atualizar um software com todas as notas fiscais emitidas, para facilitar o preenchimento da DASN-SIMEI e evitar erros na declaração.
O serviço do contador é caro? Pode falar o custo estimado?
Caro é o risco fiscal de ser pego pelo fisco em situações que pode está incorrendo até por não saber se o que está fazendo está de acordo com as normas. Os valores das taxas de serviços da Método Gestão Contabilidade estão entre R$ 100,00 a R$ 150,00.
Existem serviços avulsos como fazer uma declaração para MEI?
Sim, existem serviços avulsos.
Os valores de Pessoa Física (PF) e Pessoa Jurídica (PJ) são cobrados separadamente por cada declaração?
Sim, os valores são separados, a declaração de PF não se confunde com os de PJ, mesmo sendo nosso cliente. No caso da Pessoa Jurídica nos contratar por uma valor mensal fará parte do escopo de serviços: o controle financeiro, emissão de notas de serviço, do DAS e a Declaração anual do MEI e se tiver empregados toda gestão deste, incluindo: admissão, recibos, férias, demissão, inscrição no e-social, etc.
É necessário emitir nota fiscal em todos os serviços que o MEI executa?
O MEI é obrigado a emitir nota fiscal em todas as vendas e prestações de serviços que realizar, para pessoas jurídicas de qualquer porte. Porém, fica dispensado de emitir para o consumidor final (pessoa física) exceto se o mesmo exigir.
Se o MEI não emitir a nota e não for informada na declaração, o governo ficará sabendo?
Pode ficar sabendo através das transações financeiras, pois o fisco cruza informações da sua movimentação financeira com as notas fiscais emitidas e com Declaração Anual do SIMEI (DASNSIMEI) , ou seja, caso você não emita nota e declara zerado, mas tiver recebimentos tanto de vendas como de prestação de serviço em uma conta corrente, mesmo pessoa física, estas informações serão passadas pelos bancos a Receita Federal, se vende em cartão as operadoras também informam ao fisco sua movimentação. As empresas que vendem no ES não são obrigadas a emitir nota de venda, pois não tem Inscrição Estadual, mas esquecem de que ao comprar compram com nota e como ela é eletrônica o fisco sabe na hora se você comprou mercadoria para revenda para sua empresa e, portanto se comprou, pode ter revendido, logo teve receita, e se declarar zerado pode ser pego sim. Uma observação importante é que o MEI que pratica venda de mercadoria, tem que está atento ao limite de compra que não pode passar de 80% do valor do seu faturamento mensal. Pois se isso acontece acende um alerta na Receita. Porque se ele comprar mais do que pode faturar, logo ele ultrapassa o limite permitido pelo MEI, a Receita não é boba e está atenda a isso. Tanto que algumas empresas já foram excluídas pelo excesso de compra por exemplo.
Mais informações sobre o MEI poderão ser encontradas no Instagram ou entrando em contato com a Metodo Gestão Contabilidade, no site www.metodogestao.com.br ou nos telefones: 27 3207.3795 | 98129.8855.
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Die Passform ist ausschlaggebend für einen guten sicheren und trittfesten Gang.
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eine Wetterfestigkeit des Materials gegeben sein. Wasser -und schmutzabweisende Funktionen der Nordic Walking Schuhe sind daher erheblich.
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Umsonst: „Was es gebracht hat, sieht man ja”, sagt Thomas Tanriverdi und schnaubt. Er hält eine Plastiktüte mit Farbfläschchen hoch, die er jetzt entsorgen muss. Kein wirtschaftlicher Beinbruch, aber doch extrem ärgerlich: „Wer wirft schon gerne Geld weg”, sagt er.
„500 bis 1000 Euro Wert”, schätzt er. Rund 30 bis 40 Prozent seiner Kunden hätten sich bisher farbige Tattoos stechen lassen. Genug zu tun habe er dennoch. Die würden nun natürlich erst einmal wegbleiben. Und ändern könne er ja doch nichts daran. Auch nicht inoffiziell oder als Freundschaftsdienst. „Das würde sich in Windeseile herumsprechen und man würde mir den Laden zumachen”,
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Nur Dauer per pedes vom Ortszentrum entfernt, findet sich
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Achten Sie auf genau der Richtige Nordic-Walking-Stocklänge; diese
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Das richtige Pad gibt Ihnen ausreichend Grip für die Ausübung des Sports.
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Beispiel für die Arme.
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