TRANSITION FROM INDIVIDUAL MICROENTERPRISE TO MICROENTERPRISE: NECESSARY CHANGES FOR THE PROCESS

Abstract

The present study aims to expose the necessary procedures for the regular transformation of the Individual Microentrepreneur to the Microenterprise. The methodology of descriptive analysis of existing bibliographies on the subject was used. As a result, it is noted that the formalization of the transition is done through administrative procedures, which are the communication of the non-compliance on the Simples Nacional portal, the completion of the Non-compliance Form and the Entrepreneur's Request. With the regularization of these documents, the deposit is made at the State Board of Trade and the migration is formalized. However, this change culminates in the acquisition of greater tax, fiscal and administrative obligations and the non- communication of the competent government entity results in the application of infractions and penalties, such as fines.