Micro and small companies and individual microentrepreneurs (MEI) have until tomorrow (31) to apply for inclusion in Simples Nacional – a special tax regime for small businesses. Although the government has approved the extension of the deadline to settle pending issues until the end of March, the deadline for requesting inclusion in the special regime cannot be changed, because the date on the last day of January is set by a supplementary law.
Traditionally, those who have not paid their debts within 30 days of notification are removed from Simples Nacional on January 1 of each year. The excluded companies, however, have until January 31 of each year to request a return to Simples Nacional, as long as they resolve the pending issues – registration or overdue debts.
As a measure to help small businesses affected by the covid-19 pandemic, the Simples Nacional Management Committee decided to extend the deadline for settling pending issues until March 31. Even so, the taxpayer must ask the joining the Simples Nacional Portal.
The regularization process must be done through the Virtual Taxpayer Service Center of the Federal Revenue (e-CAC), requiring digital certificate or access code. The debtor can pay in cash, deduct part of the debt with tax credits (resources that the company is entitled to receive from the tax authorities) or spread the debts in up to five years with the payment of interest and a fine.
If the debt is registered as an active debt, the regularization must be carried out in the Regularize Yourself Portal, from the Attorney General’s Office of the National Treasury (PGFN). Registration pending issues can be resolved in the Redesim Portal.
Historic
This year, the government took two measures to offset the veto of the law that would create a special renegotiation program for Simples taxpayers. On the 11th, the Attorney General’s Office of the National Treasury created two programs to renegotiate Simples debts registered in active debt, when the taxpayer is negative and starts to be charged in court. On January 21, the Simples Management Committee approved the extension of the deadline to resolve pending issues.
On the 7th, President Jair Bolsonaro vetoed debt renegotiation with Simples Nacional. On the occasion, the president alleged a lack of compensation measures (tax increases or spending cuts) required by the Fiscal Responsibility Law and the prohibition of concessions or advantages in an election year.
The vetoed project would benefit 16 million micro and small companies and individual micro-entrepreneurs. The renegotiation of active debt will cover a smaller audience: 1.8 million taxpayers, of which 1.64 are micro and small companies and 160 thousand are MEI.
Created in 2007, Simples Nacional is a special tax regime that includes the payment of six federal taxes, in addition to the Tax on the Circulation of Goods and Services (ICMS), levied by states and the Federal District, and the Tax on Services (ISS) , collected by the municipalities. Instead of paying a rate for each tax, micro and small entrepreneurs collect, in a single guide, a percentage of the revenue that is transferred to the three levels of government. Only companies that earn up to R$ 4.8 million per year can opt for the regime.
