From this Thursday (2) until the last business day (31) of January, the Simples Nacional Portal will be available so that taxpayers who wish to enter or re-enter the regime can make the request.
In a note, the Federal Revenue highlighted that the option is available to taxpayers excluded from Simples Nacional in 2024 and who wish to return to the regime, including those who have not regularized debts linked to the Exclusion Terms sent between September 30th and October 4th.
All 1,876,334 taxpayers who received the term and regularized their debts within the deadline stipulated in the legislation, according to the authority, will continue under the Simples regime automatically. It is therefore not necessary to renew the option.
The 1.5 million taxpayers who did not regularize their situation began to be excluded from the regime, according to the IRS, as of last Wednesday (1st). In order for these CNPJs to re-enter the regime, several options are offered for their regularization, including installments and transactions.
Consultation
To find out whether or not they will be excluded from Simples Nacional, the taxpayer must access the Opting Consultation tab. “However, it is essential to note that the CNPJ, to enter or re-enter Simples, must be in good standing with the tax administrations of the Union, states, DF and municipalities”, explained the Federal Revenue Service.
Data from the municipality show that, currently, 23.4 million taxpayers are covered by Simples Nacional, 16 million of which are individual microentrepreneurs (MEI). The Revenue projects, by January 31st, a number of requests made compatible with previous years – around 1.2 million taxpayers.
