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Instrução Normativa RFB 2.110, de 17/10/2022
(D.O. 19/10/2022)

Art. 175

- Para a exclusão do Simples Nacional e a aplicação os efeitos dela decorrentes deverão ser observadas as regras dispostas pela CGSN. (Lei Complementar 123/2006, art. 2º, § 6º)