Critério fixado em entendimento da Receita determina que o ICMS a ser excluído da base de cálculo do PIS e da Cofins é o valor a ser recolhido, e não o destacado nas notas fiscais
Empresas de micro e pequeno porte fora do Simples continuam no segundo grupo de implantação, mas o envio de dados das três primeiras fases pode ser feito cumulativamente até janeiro
Mudanças recentes na legislação e eSocial exigem mais atenção por parte das empresas que pretendem contratar trabalhadores temporariamente
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