Would be easy to resolve the problem with

firoj3131

The taxpayer's non-compliance with the regime if it were not for the wording of article 16 of Law  which states: " the option for Simples Nacional for legal entities classified as micro-enterprises and small businesses will be carried out in the form to be established in an act of the Management Committee, being irreversible for the entire calendar year.Based on these considerations, the Constitution is the only guide that can guide any tax legal thesis that can overcome the legal barriers imposed.

First of all, the legislator's intention must be fully considered, as Perse was designed with the objective of enabling the recovery of the events sector, a segment of the economy that was recognized by the Ministry of Tourism, Ordinance 20.890/20 [8] , as one of those who suffered the most, literally closed its doors and, in many cases, revenue was zero. The justification for the Perse Law, presented in Bill No. federal deputy Felipe Carreras from PSDB-PE, was precise: "It is important to note that an exclusive package for this sector is justified quite clearly.



Initially due to the fact that it is a sector that was chosen, albeit unconsciously, to be sacrificed on behalf of everyone. Today, states and municipalities prohibit events as a pretext to preserve everyone's health. Nothing fairer, therefore, than for society to provide conditions for this sector to survive. Support measures are also justified, given that this is today the vulnerable sector of our economy. And as is known to economists, supporting the vulnerable is a way of guaranteeing the support of all other sectors.