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Tax law

Proposal makes micro-enterprise tax-exempt until the fourth year of activity

01/24/2012

This article was translated by an automatic translation system, and was therefore not reviewed by people.


 





Source: Agência Câmara de Notícias



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The Board reviews the Complementary Law Project (PLP) 113/11 by Mr Alfredo Sirkis (PV-RJ), which exempts from federal taxes in the first four years of activity, micro and small businesses included in the National Simple.

"It is clear that micro and small business have a very important role in the generation of formal jobs", says the author of the project. He cites data from the Brazilian Service to Support Micro and Small Enterprises (Sebrae) pointing out that they hired in the first two months of 2011, over 157 thousand people.
"Every two vacancies in the Brazilian labor market, was generated by a micro or small enterprise," said Sirkis.

Top critic
Congressman cites another study Sebrae on the 2003-2005, according to which each of 100 small businesses, almost 36 did not survive until the fourth year of operation. "This demonstrates that the early years of a small business is critical to their survival," says the author.
"When a small company starts its activities, it is still very fragile, because, among other things, did not win customers or solidified its market presence."

For him, it is essential that this initial phase, small businesses are not taxed, as provided by the project.
"I am sure that small businesses will have more chance of success, which will help keep thousands of jobs," concludes Sirkis.

The proposal amends the Statute of the National Micro and Small Businesses (Complementary Law 123/06).

Conduct
The text will be analyzed by the Economic Development, Industry and Trade, Finance and Taxation (including the merits), and the Constitution and Justice and Citizenship.
It will then be voted on in plenary. 

This article was translated by an automatic translation system, and was therefore not reviewed by people.

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