Lei nº 10.034 de 24/10/2000. ALTERA A LEI 9.317, DE 5 DE DEZEMBRO DE 1996, QUE INSTITUI O SISTEMA INTEGRADO DE IMPOSTO E CONTRIBUIÇÕES DAS MICROEMPRESAS E DAS EMPRESAS DE PEQUENO PORTE - SIMPLES.
LEI Nº 10.034, DE 24 DE OUTUBRO DE 2000
Altera a Lei nº 9.317, de 5 de dezembro de 1996, que institui o Sistema Integrado de Imposto e Contribuições das Microempresas e das Empresas de Pequeno Porte - SIMPLES.
O PRESIDENTE DA REPÚBLICA
Faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Ficam excetuadas da restrição de que trata o inciso XIII do art. 9º da Lei nº 9.317, de 5 de dezembro de 1996, as pessoas jurídicas que se dediquem às seguintes atividades: creches, pré-escolas e estabelecimentos de ensino fundamental.
Ficam acrescidos de cinqüenta por cento os percentuais referidos no art. 5º da Lei nº 9.317, de 5 de dezembro de 1996, alterado pela Lei nº 9.732, de 11 de dezembro de 1998, em relação às atividades relacionadas no art. 1º desta Lei.
Parágrafo único. O produto da arrecadação proporcionado pelo disposto no caput será destinado integralmente às contribuições de que trata a alínea f do § 1º do art. 3º da Lei nº 9.317, de 5 de dezembro de 1996.
(VETADO).
Esta lei entra em vigor na data de sua publicação.
Brasília, 24 de outubro de 2000; 179º da Independência e 112º da República.
FERNANDO HENRIQUE CARDOSO
Amaury...
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