This Complementary Law, consisting of 121 articles divided into 15 Chapters, creates the Statute for Microenterprise, Small-Scale Business and Individual Microentrepreneur of the State of Espírito Santo. It regulates the differentiated, simplified and favoured legal treatment granted to the Individual Microentrepreneur (MEI), to Small and Medium Enterprises (SMEs) and Small Business Enterprises (EPP), according to Federal and State Constitutions. Differentiated, simplified, favoured and incentive treatment for ME, PPE and MEI will include, among others, actions carried out by special funds, municipalities, public foundations, public companies, mixed-capital companies and other entities directly or indirectly controlled by the state administration, regarding: tax incentives and benefits, ancillary obligations; technological innovation and entrepreneurial education; associativism and rules of inclusion; incentives to generate income; encouraging the formalization of enterprises; simplification process of registration; creation of a database with information and tools available to users; simplification, rationalization and standardization of health safety, standardization, environmental control and fire prevention requirements for the purposes of registration, legalisation and operation of entrepreneurs and legal entities, including definition of activities considered high risk; regulation of debts related to taxes of state competence, etc.
Brésil · 2012-01-10