Individual microentrepreneurs (MEIs) and small companies excluded from Simples Nacional have to date (31) to choose again and continue with the benefits of the simplified regime.
Simples Nacional is a differentiated and simplified tax regime, which unifies federal, state and municipal taxes for MEIs and companies with annual revenues of up to R $ 4.8 million.
According to the IRS, the option is available to taxpayers excluded from Simples Nacional in 2024 and wishing to return to the regime, including those who did not regularize debts linked to the terms of exclusion sent between September 30 and October 4.
In total, 1,876,334 taxpayers received the term and regularized debts within the period provided for in the law, according to the municipality. They will continue in the simple regime automatically. Therefore, it is not necessary to renew the option.
The 1.5 million taxpayers who did not regularize their situation began to be excluded from the regime on January 1. In order for these CNPJs to reign in the regime, several options are offered for their regularization, including installment and transaction.
Revenue also clarifies that exclusion does not mean closing the business, which may continue operating and issuing invoices, but no longer counts on the advantages of the simplified tax regime.
Consultation
To find out whether or not it will be excluded from Simples Nacional, the taxpayer must access the tab OPTANTS on the portal of Simples Nacional. “However, it is essential to note that the CNPJ – to join or re -regularly – must be regularly with the Tax Administrations of the Union, States, Federal District and Municipalities,” said the IRS.
In the portal, it is possible to withdraw the tax pending report; Make the cash payment or install the debts and pay the first installment, according to the conditions offered by the IRS.
“Those who have debts enrolled in the Union’s active debt can use the Regularize Portal (https://www.gov.br/pgfn/en-/servicos/orientacoes-contribuntes/acorda-de-transacao/edital-pgdau-7- 2024/transaction-conforming-to-the-paracity-to-the-nation-nation-of-national) of the National Treasury Attorney’s Office (PGFN) to regularize 100% discounts on interest and fines and installment payment up to 133 times, ”said the recipe.
After regularizing the pending issues, the request for reframing in Simples Nacional should be made directly on the Simples Nacional portal.
Data from the IRS show that, currently, 23.4 million taxpayers are covered by Simples Nacional, being 16 million individual microentrepreneurs (MEI).
The revenue projects – until January 31 – a number of requests formulated compatible with previous years – around 1.2 million taxpayers.
