Declaração Simplificada da Pessoa Jurídica Inativa deve ser entregue a partir de hoje
Autor: Procontábil | Publicado: 2013-01-03T05:27:00-08:00

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A
declaração deve ser enviada pela internet, por meio de um formulário on-line
disponível no site da Receita



Começa
nesta quarta-feira (2), o prazo para que as empresas entregarem a DSPJ
(Declaração Simplificada da Pessoa Jurídica) Inativa 2013, relativa ao
ano-calendário de 2012. O prazo final é em 28 de março.



A
declaração deve ser enviada pela internet, por meio de um formulário on-line
disponível no seguinte endereço www.receita.fazenda.gov.br.



Devem
apresentar a declaração as pessoas jurídicas que permaneceram inativas durante
2012, ou seja aquela que não tenha efetuado qualquer atividade operacional,
não-operacional, patrimonial ou financeira, inclusive aplicação no mercado
financeiro ou de capitais, durante todo o ano-calendário.



Também
devem entregar o documento as pessoas jurídicas que forem extintas, cindidas
parcialmente, cindidas totalmente, fusionadas ou incorporadas durante o
ano-calendário de 2013, e que permanecerem inativas durante o período de 1º de
janeiro de 2013 até a data do evento.



As
MPEs (Micro e Pequenas Empresas) optantes do Simples Nacional que permaneceram
inativas durante o período de 1º de janeiro de 2012 até 31 de dezembro de 2012
ficam dispensadas da apresentação da DSPJ -Inativa 2013.



Fonte:
Infomoney