Check out the questions and answers about the settlement of debts of Simples Nacional companies.
Individual Microentrepreneurs (MEI), Microenterprises (ME), and Small Businesses (EPP) affected by the pandemic will be able to settle their debts with the Simples Nacional (Brazil’s simplified tax regime) by paying a down payment of 1% of the total amount, thanks to the Simples Nacional Regularization Program and the public notice of the Settlement of Small-Value Litigation of the Simples Nacional.
The remainder may be paid in installments of up to 137 months with a discount of up to 100% on interest, fines, and legal charges. Both measures were issued by the Office of the Attorney General of the National Treasury (PGFN). So that the business owner understands how to proceed in order to use the benefits of these measures, the PGFN releases a “questions and answers,” with the necessary clarifications.
What are the instruments launched by the PGFN to facilitate the negotiation and settlement of debts with the Simples Nacional?
The PGFN launched the Simples Nacional Regularization Program (PGFN/ME Ordinance No. 214/2022) and, on a complementary basis, established rules for joining the settlement in small-value tax litigation for debts registered as Overdue Debt (Public Notice No. 1/2022). The measures were published in a special edition of the Official Gazette of the Union of January 11 and are already in effect.
What are the benefits for the Individual Microentrepreneur (MEI), Microenterprises (ME), and Small Businesses (EPP) opting for the Simples Nacional in this new debt renegotiation mechanism?
Both measures allow business owners opting for the Simples Nacional and individual microentrepreneurs to settle their debts with a down payment of 1% of the amount. Facilitated conditions are offered for the payment of debts, with reduced interest and fines, in addition to extended terms for the settlement of debts.
What is the deadline to enter into this renegotiation?
The enrollment period will be open until 7 p.m. on March 31, 2022.
What is the objective of these measures?
The goal is to help individual microentrepreneurs and micro and small enterprises (MPEs) opting for the Simples Nacional to overcome the transitory situation of economic and financial crisis generated by the impacts of the Covid-19 pandemic. The system was built to ensure legal certainty, with a reduction of litigation and improvement of the business environment.
What are the main benefits of the Simples Nacional Regularization Program?
A down payment of only 1% of the total amount of the debt, divided into up to eight months. The remainder may be paid in up to 137 monthly installments, with a reduction of up to 100% of interest, fines, and charges. The discounts are graduated according to the taxpayer’s ability to pay, also taking into account the impacts generated by the novel coronavirus pandemic.
What are the main benefits guaranteed by the public notice on operations of the Small-Value Litigation of the Simples Nacional, which covers debts already registered as Overdue Debt?
A down payment of only 1% of the amount due, which can be divided into three installments. The remainder can be paid in installments between nine and 57 months. The shorter the payment term, the greater the discount. For most of the public that will be eligible, the minimum installments are R$ 100. For individual microentrepreneurs (MEIs), the minimum installment is R$ 25. The public notice of the Settlement of Small-Value Litigation applies to debts registered until December 31, 2021. To join, the value of the debt, per registration, must be less than or equal to R$ 72,720 or 60 minimum wages.
How many entrepreneurs may benefit from the PGFN’s new measures?
Currently, there are 1.8 million taxpayers registered as Overdue Debt for Simples Nacional debts, of which 160,000 are MEIs. There are 2.9 million debt registrations, totaling R$ 137.2 billion.
What is, on average, the value of the debts?
The average value of MEI debts is R$ 4,147.21. The average debt of microenterprises and small businesses is R$ 82,311.06.
How to join this renegotiation?
The process for negotiating is 100% digital, on the REGULARIZE portal. To learn how to access REGULARIZE for the first time, click here.
What is the Simples Nacional? Why issue specific rules for the debts of this public?
The Simples Nacional is a shared regime for the collection, charging, and inspection of taxes applicable to microenterprises and small businesses, provided for in Complementary Law No. 123/2006. There are legal provisions that guarantee differentiated legal treatment for micro and small enterprises. Data from the Federal Revenue Service indicate that at the end of 2021 there was a total of 19,256,165 Simples Nacional opters (including MEIs) in the country.
Read also:
Fiscal Recovery Program with benefits – deadline extended until 2/25
Source: Ministry of the Economy
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