One week after the overturning of the veto on the renegotiation of Simples Nacional debtsO Official Diary of the Union published today (18) the promulgation of the Complementary Law 193. The program provides for the installment of debts with Simples Nacional over 15 years, with a discount on the fine, interest and legal charges.
Approved in December by the Senate and the Chamber of Deputies, the Debt Payment Rescheduling Program under the Simples Nacional (Relp) was vetoed by President Jair Bolsonaro earlier this year. In the veto message, the Presidency of the Republic had claimed that the special renegotiation would be unconstitutional and would violate the Fiscal Responsibility Law by implying a waiver of revenue without a source of compensation.
Relp was created to help small businesses affected by the covid-19 pandemic. With the program, micro and small companies enrolled in Simples Nacional will be able to pay the debt 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.
If the company has not been affected by the pandemic and has not had a drop in revenue, it will be able to enter 12.5% of the total debt amount, in eight months, and divide the remainder into 180 installments. If the billing has dropped by 60%, the down payment drops to 2.5% of the total debt.
Any Simples Nacional debt due until February of this year can be paid in installments. Debts with Social Security can be paid in up to 60 months (five years). Debts with other special installment programs, from 2016 and 2018, may also be renegotiated. The only type of debt in which there will be no discount will be for 36-month installments provided for in the judicial recovery plan.
The taxpayer will be excluded from the refinancing if he does not pay three consecutive or six alternating installments, if he does not pay the last installment, if fraud is found in the assets to not comply with the installment or if he does not pay the taxes or contributions to the FGTS that will expire after the Relp membership. In exchange for the special renegotiation, the taxpayer will have to give up administrative appeals and legal actions against the government, but will not have to pay the attorney’s fees for losing money.
