Revenue opens deadline for joining the Simples special installment plan

Revenue opens deadline for joining the Simples special installment plan

After three months of waiting, micro and small companies and individual microentrepreneurs (MEI) will be able to join the special installment plan created to renegotiate debts with the government. The Federal Revenue published today (29) the Normative Instruction which creates the Debt Payment Rescheduling Program within the scope of Simples Nacional (Relp).Revenue opens deadline for joining the Simples special installment plan

Through Relp, micro and small companies and MEI affected by the covid-19 pandemic can renegotiate debts in up to 15 years. The installment plan provides for a discount of up to 90% on fines and interest on late payment and up to 100% on legal charges. There will also be a discount on the down payment proportional to the loss of revenue from March to December 2020 compared to the same period in 2019. Those who were most affected will pay less.

The Federal Revenue calculates that around 400 thousand companies will join the program, in installments of around R$ 8 billion. However, the renegotiation could cost the government up to R$50 billion, if all debts, recent or current installments, enter the program.

To avoid loss of revenue, the government edited, yesterday (28) evening, a provisional measure which increases the Social Contribution on Net Income (CSLL) of financial institutions. The bank rate rose from 20% to 21% until December 31. For the other institutions, the tax increased from 15% to 16%, also until the end of December.

The increase in taxes for banks ended the impasse that for months had prevented the economic team from releasing the trading system and publishing the normative instruction. Because of the delay, the Managing Committee of Simples Nacional extended, to May 31, the Relp membership deadline.

how to join

To join the program, the company representative must access the Virtual Federal Revenue Service Center (e-CAC) and click on “Payments and Installments”. Then, the taxpayer will click on “Install SN debts by LC 193/2022 (Relp)” or “Install MEI debts by LC 193/2022 (Relp)”, as the case may be. Membership can also be made by Simples Nacional website. The membership period ends on May 31.

During the process, the micro and small enterprise or the MEI must indicate the debts to be included in the program. If you choose to include debts in installments or in administrative discussion, you will need to withdraw from the installment or the process, without paying attorneys’ fees for loss of suit. The approval of the membership application will only be consummated after the payment of the first installment of the entry.

For taxpayers who join today, the first installment will be due on the same day, as it is the last business day of April. Anyone who does not pay the entry fees in full by the eighth month after joining Relp will be excluded from the program.

Conditions

Both companies registered in Simples Nacional (special regime for micro and small companies) and businesses that have been disqualified or excluded from the regime because they are in default can join Relp. The renegotiation will cover debts maturing until February 2022, the month before Congress overturned the veto of the special renegotiation program.

Payment can be made in up to 180 installments (15 years), with up to 90% reduction in fines and interest. The entry value and the discount will depend on the degree of loss of revenue of the company with the pandemic. The Federal Revenue will compare the billing from March to December 2020 in relation to the same period in 2019. Those who have greater losses will pay a lower entry and will have greater discounts.

Companies that closed during the pandemic can also participate. Terminated or ongoing installments may also be included in the renegotiation.

Coverage

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.

Fines for non-compliance with an ancillary obligation, such as fines for delay in the delivery of statements, some types of social security contribution and other debts not covered by Simples Nacional and debts of companies with declared bankruptcy are not included in Relp.

Source link

Previous Story

Piñera and former Minsal authorities are dismissed in the case of fraud in the rental of health residences in Viña del Mar

Next Story

They created a monitoring commission for the biometric surveillance system

Latest from Brasil