Joint Administrative Ruling No. 2279/2015 (“Administrative Ruling”) of the Office of the Comptroller General (CGU) and the Micro and Small Enterprises Secretariat (SMPE) was published on September 11, 2015, regulating paragraph 5 of article 42 of Federal Decree No. 8420/2015. Pursuant to the Administrative Ruling, the parameters for appraisal of the compliance programs of micro and small enterprises may be reduced by a joint act of the ministers of the Office of the Comptroller General and the Micro and Small Enterprises Secretariat.
The Annex to the Administrative Ruling lists the compliance parameters established by the Decree that are applicable to micro and small enterprises, as well as clarifications to bring the requirements closer to the reality of micro and small enterprises and non-exhaustive examples of compliance measures that could be used to create or improve their programs. In any event, the Administrative Ruling did not contain any novelty in relation to Decree No. 8420/2015.
The Administrative Ruling also establishes the requirements for the Profile Reports (risk assessment) and Compliance Reports for micro and small enterprises.