Taxpayers whose enrollment in Simples Nacional (Brazil’s simplified tax regime) was denied due to the existence of an outstanding debt or due to non-compliance with an ancillary obligation toward the state tax authority may regularize their situation until this Friday, February 24.
The deadline extension was published in the Official Gazette at the beginning of February. Individual microentrepreneurs (MEIs) and micro and small enterprises had until January 31 to enroll in Simples, in accordance with national legislation.
The deadline applied both to reclassification and to those who requested inclusion in the system for the first time, according to an article published on the Dia a Dia Tributário website.
The new deadline applies both to taxpayers who opted for Simples Nacional for the first time in 2017 and to those who were unable to reclassify themselves due to some outstanding issue detected.
A total of 4,376 micro and small enterprises were excluded from the differentiated tax regime due to irregularities with the state, federal, or municipal tax authorities.
To take advantage of the opportunity, taxpayers must seek out the municipality’s Tax Agency and request the regularization of the outstanding issues, which may be registration-related or related to pending debts, in addition to the failure to submit DeSTDA, GIA-ICMS, and EFD files. (Source: Dia a Dia Tributário)
← Back to blog