Four days after the deadline, more than 723,000 micro and small businesses asked for adhesion to Simples Nacional, the Federal Revenue said on Monday. The period of adhesion to the special regime for small businesses Ends on Friday (31).
Until this Monday, 723,684 micro and small companies requested inclusion in Simples Nacional. Of this total, 468,415 need to regularize pending issues to be part of the regime and 225,269 have their obligations up to date and are opting for Simples since January 1.
Anyone who does not pay off the pending will be definitely excluded from the regime and can only ask for adhesion to the simple next year. Micro and small companies overdue with Simples Nacional have been excluded on January 1, but still They can ask for reincidenceprovided that they resolve the obligations.
The debtor can pay cash, deduct part of the debt with tax credits (funds that the company is entitled to receive from the tax authorities) or installment the debts within five years with the payment of interest and fine. The installment can be done by the Simples Nacional Portal or at the Virtual Revenue Care Center (e-CAC), in the “Installment-Simples” service for micro and small companies, and “installment-SIMEI, for individual microentrepreneurs (MEI).
THE Access to Simples Nacional Portal and e-CAC is made with digital certificate or with account on the Gov.br silver or gold portal. The company or the MEI that does not agree with the debt and wants to contest the exclusion term should direct contestation to the Federal Revenue Judgment Delegate, filed via the Internet, as directed in the website of the organ.
Notifications
From September 30 to October 4, the revenue notified 1,121,419 MEI and 754,915 micro and small companies that owed R $ 26.5 billion to Simples Nacional. According to the IRS, the main irregularities are lack of documents, excessive revenues, tax debts, pending installments or exercise by the company of activities not included in Simples Nacional.
Periodically, the revenue verifies if companies are in accordance with the conditions of framing in Simples Nacional. When the establishment has irregularities, the agency sends letters with the notice of exclusion. The micro and small manager who has not yet regularized the pending issues calls for guidance to the Brazilian Micro and Small Business Support Service (Sebrae), to develop a business recovery plan.
