How I can transfer "micro empresa individual"in another state

Hi..i am foreigner here in brazil and have RNE (permanent Residency).in september 2016 I registered micro  empresa individual and got CNPJ.i also paid per month tax of this  micro empresa upto February 2017.
After that I went to my home country I came back to brazil in February 2018.
Now I am in another state and I want to transfer my micro empresa in this city where I am living.
Let me know how I can transfer it here and I need to pay tax of all those month which I lived outside of brazil???if yes then where i will pay this tax??
If someone has experience about it explain me in details,

Go to the same cartório in your new city - probably the "Cartório RTD/CTPJ"- where you registered your business originally in your old city, and tell them what you want to do.  They probably know how to do it.

Well but I think so its not matter of cartorio..its looks like that it's matter of Prefeitura or contabilidade

CNPJs are granted and registered at a section in a prefeitura for the "alvara" or the permission to operate. Accordingly, you should inform at that section of government.

I know that the waiting time is about 8months to establish a new business at your new city due to bureaucracy involved like fire dept clearance etc. But it might be the only solution...

robal

Thanks for replying..

Let me know brother if I want to closoe this empresa then how is it possible?
If I go to close to this micro empresa then I need to pay taxes of all months when I was out of Brazil??

Angel321,

I realize that you left Brazil with your microempresa (small business) open. Receita Federal wants a yearly tax filing on your small business and also your personal income as the owner and operator. There are taxes to be paid like:

    •    Imposto de Renda Pessoa Jurídica (IRPJ)
    •    Contribuição Social sobre o Lucro Líquido (CSLL)
    •    Programas de Integração Social e de Formação do Patrimônio do Servidor Público (PIS/Pasep)
    •    Contribuição para o Financiamento da Seguridade Social (Cofins)
    •    Imposto sobre Produtos Industrializados (IPI)
    •    Imposto sobre Circulação de Mercadorias e Serviços (ICMS)
    •    Imposto Sobre Serviços (ISS)
    •    Contribuição Previdenciária Patronal (CPP)

In order for you to close the business, Receita Federal and Ministerio de Fazenda want a certification that you and your small business don´t have any indebtedness on taxes and to other businesses associated with you. I f you had an employee, I just also remembered that you should have deposited money for his FGTS (Fundo de Garantia
do Tempo de Serviço).

It´s a very complicated matter so please read on:

https://blog.egestor.com.br/passo-passo … a-empresa/

If you want to transfer your microempresa to another city, again read on. Use Google translator if you have to...

https://www.juridoc.com.br/blog/mudar-m … sa-custos/

robal