Micro and small entrepreneurs and individual microentrepreneurs will have until April 29 to join the special installment payment of debts with Simples Nacional. O Official Diary of the Union published today (22) a resolution that defines the rules for the Simples Nacional Debt Rescheduling Program (Relp).
The adhesion to the installment plan can be made at the Special Secretariat of the Federal Revenue; at the Attorney General’s Office of the National Treasury (PGFN), in the case of debts registered as active debt; and at the Treasury Departments of the states, the Federal District and the municipalities, for debts with local governments. The renegotiation will cover debts with Simples Nacional overdue until February 2022, with installments paid in March.
Vetoed by President Jair Bolsonaro at the beginning of the year, the special renegotiation of debts with Simples Nacional was reinstated by Congress, which overturned the veto two weeks ago. On the 18th, the Official Diary of the Union published the supplementary law that established the Relp.
Created as a relief measure for small businesses affected by the covid-19 pandemic, Relp provides for the installment of debts with Simples Nacional over 15 years, with a discount on the fine, interest and legal charges. Debts can be paid in up to 188 months (15 years and eight months). Of this total, companies will pay a down payment in up to eight times plus 180 installments.
Each installment will have a minimum value of R$300 for micro and small companies and R$50 for individual microentrepreneurs. There will be a discount of up to 90% on fines and interest on late payment and up to 100% on legal charges.
Modalities
There will be several installment modalities, which vary according to the impact of the pandemic on company billing. By comparing the financial volume from March to December 2020 in relation to that observed in the same period in 2019, taxpayers registered with Simples Nacional will be able to join with different entry installments and discounts. Companies that closed during the pandemic can also participate.
The resolution establishes the minimum down payment, which must be paid in up to eight months, before the remaining debt is paid. The division was done as follows:
| revenue loss | entry value |
| Less than 15% | 12.5% of consolidated debt |
| From 15% | 10% of consolidated debt |
| From 30% | 7.5% of consolidated debt |
| From 45% | 5% of consolidated debt |
| From 60% | 2.5% of consolidated debt |
| From 80% or company closed during the pandemic | 1% of consolidated debt |
