Almost 600,000 micro and small companies and individual microentrepreneurs (MEI) applied to join Simples Nacional in January, the Federal Revenue released today (1st). According to the Tax Authorities, 599,876 requests to opt for the special taxation regime were received.
Of this total, 437,477 taxpayers are pending and must settle their debts with Simples Nacional by the end of March. About 10 days ago, the Managing Committee of Simples Nacional approved the extension in two months – from January 31 to March 31 – of the deadline for entrepreneurs and MEI to pay or renegotiate overdue debts.
These taxpayers can benefit if Congress overturns, by the last day of March, the President Jair Bolsonaro’s veto to the special renegotiation of Simples Nacional debts. The Federal Revenue guides taxpayers to regularize the situation as soon as possible to benefit from Simples Nacional, which unifies the payment of federal, state and municipal taxes in a single guide, with reduced rates.
According to the balance sheet of the Revenue, of the nearly 600,000 requests for membership or reinclusion in Simples Nacional, 133,455 were approved, with the taxpayer becoming part of the special regime. A total of 2,405 applications were rejected and 26,539 were cancelled.
The deadline to apply for membership or re-inclusion in Simples Nacional ended yesterday (31). Unlike debt settlement, the date could not be extended because the adhesion period is defined by the Complementary Law 123/2006, which created the special regime.
