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April 20, 2022
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Accession to the special installment plan of Simples is extended to May 31

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The delay in releasing the system and the lack of a source of compensation made the government postpone the deadline for joining the special installment plan for businesses registered with Simples Nacional. The date, which would end at the end of April, was moved to May 31.

The decision was announced today (20) by the Managing Committee of Simple Nacional. This is the third postponement. Originally, the deadline for joining the Debt Payment Rescheduling Program under the Simples Nacional (Relp) would end at the end of January. The date was moved to the end of March and later to April 30th.

The Management Committee also postponed, to May 31, the deadline for settling debts that prevent micro and small companies and individual microentrepreneurs from entering Simples Nacional. The submission of the Individual Microentrepreneur’s Annual Declaration (DASN-Simei), which would run until the end of May, was extended to June 30.Accession to the special installment plan of Simples is extended to May 31

System

In a note, the Simples Management Committee reported that the postponement was necessary because the government has not yet found a source to compensate for the loss of revenue with the special installment, as determined by the Fiscal Responsibility Law. Until the problem is resolved, the IRS cannot launch the system that allows debtors to join.

“The postponement of joining the Relp became necessary to adjust the calendar, until its source of compensation is defined, as required by the Fiscal Responsibility Law (LRF). The Federal Revenue has everything ready to make installments operational,” the agency said.

Through Relp, micro and small companies and individual micro-entrepreneurs affected by the covid-19 pandemic can renegotiate debts in up to 15 years. The installment plan provides discounts of up to 90% on fines and interest on late payment and up to 100% on legal charges. There will also be a discount on the down payment proportional to the loss of revenue from March to December 2020 compared to the same period in 2019. Those who were most affected will pay less.

Vetoed by President Jair Bolsonaro at the beginning of the year, the special renegotiation of debts with Simples Nacional was reinstated by Congresswhich overrode the veto in early March. A few days later, the Official Gazette of the Union published the complementary law that established the Relp.

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