Senado aprova projeto que facilita recuperação de pequena empresa

Texto estabelece que essas empresas poderão ser dispensadas de apresentar certidões negativas de débitos tributários para obtenção de vantagens

Brasília – O plenário do Senado aprovou, nesta quarta-feira, 28, um projeto de lei que facilita a recuperação judicial das microempresas e empresas de pequeno porte. O texto de autoria do Ciro Nogueira (PP-PI) estabelece que as empresas de pequeno porte poderão ser dispensadas de apresentar certidões negativas de débitos tributários para obtenção de vantagens previstas na lei, se estiverem em recuperação judicial.

A matéria segue para a Câmara. Por disposição expressa da legislação, a concessão de recuperação judicial depende da apresentação de certidão de regularidade fiscal. O projeto, por sua vez, estabelece que, independentemente do pagamento imediato de dívidas com a Fazenda Pública ou de obtenção de suspensão de exigibilidade de créditos, as microempresas e empresas de pequeno poderão valer-se da recuperação judicial e se reerguer economicamente, de modo a manter a sua atividade produtiva.

A dispensa de certidão de regularidade fiscal, porém, não significa perdão de dívidas com a Fazenda Pública. A empresa devedora continuará obrigada a arcar com débitos de titularidade do Estado, mas poderá obter a recuperação judicial ainda que existam débitos desta natureza vencidos. Isso quer dizer que não haverá necessidade de a empresa quitar ou parcelar débitos com a Fazenda Pública previamente à concessão de recuperação judicial.

Será de 48 meses o número máximo de prestações possíveis para o parcelamento previsto no plano especial de recuperação judicial de microempresas e empresas de pequeno porte. Essas parcelas serão mensais, iguais e sucessivas, corrigidas monetariamente e acrescidas de juros anuais atrelados à taxa Selic (atualmente em 6,75% ao ano), com teto de 12% ao ano.

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