<transcript><audio_302> Constituição Federal de 1988 dispensou um tratamento tributário diferenciado e favorecido para aquelas empresas. Isso ganhou status, inclusive, de princípio com</transcript><transcript><audio_303> diante disso, senhores, foi a lei complementar 123, trouxe o estatuto da micro e pequena empresa com um regramento que, em tese, busca simplificar as rotinas tributárias e</transcript><transcript><audio_304> E isso, de fato, pelos números, se mostra que tem tido grande relevância e tem, mesmo que parcialmente, cumprido.</transcript><transcript><audio_305> O regime tributário concedido para as pequenas empresas, o simples nacional, ele tem tido certa eficiência, eficácia. Contudo, é importante frisar algumas situações.</transcript><transcript><audio_306> que os contribuintes, em virtude da complexidade das normas tributárias, ainda que no regime simplificado, quando verificam que cometeram alguma infrigência à norma, que seja</transcript> in this sense that the federal constitution of 1988 exempted tax treatment differentiated and favored for those companies that nor the state inclusive of principle constitutional and in view of that gentlemen That's what complementary law 123 brought the status of micro and small companies with a rule that in theory seeks simplify tax routines and reduce the tax burden for those who start to undertake and that in fact by numbers simon crack has had great relevance and has even if partially fulfilled the objective, that is, the tax regime granted to small businesses the simple national he has been right efficiency effectiveness However, it is important to highlight some situations in which taxpayers in due to the complexity of the standards taxes even under the regime simplified when they verify that committed any influence on the norm
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