The period defined for individual micro-entrepreneurs (MEIs) to make the regularization of taxes due (from 2016 or longer). It will be possible to carry out the discharges with the “Receipt Document of the Simples Nacional”, known as DAS.
Through it, they will also be able to pay the debts in installments until the last day of the month of August. Check out the two ways to make the payment:
- To issue the DAS for payment or to make the payment in installments, simply access the Simples Nacional Portal;
- Another way to issue DAS is by downloading the MEI application, available on mobile phones with Android and iOS systems.
Debts will be collected in court, alert Federal Revenue
If micro-entrepreneurs do not settle their debts within the period determined by the Federal Revenue, they will be charged in court with interest and charges that are in the law. Where will the debts be checked? Through Simplified Annual Declarations for the Individual Microentrepreneur (DASN-Simei).
In addition to the judicial collection itself, micro-entrepreneurs may no longer be insured by the INSS. This means that some benefits, such as retirement and sick pay, will no longer be available to defaulters. Those who do not make the due payments will also be excluded from the Simples Nacional and Simei regimes by the Federal Revenue, States and Municipalities.
There will even be more difficult in obtaining financing and loans. Based on the Internal Revenue Service, if microentrepreneurs do not settle their debts, the debts will be sent to the Active Debt as follows:
- The INSS debt and other federal taxes will be forwarded to the Attorney General of the National Treasury (PGFN). There will be registration in “Active Federal Debt”, with an increase of 20% in relation to the charges;
- The debt related to Service Tax (ISS) or Tax on Circulation of Goods and Services (ICMS) will be transferred to the municipality or to the State. This will result in the registration in Municipal and/or State Active Debt, with additional charges according to the legislation of each entity.
After enrolling in Active debt, the collection of the debt regarding the INSS must be carried out in DAS DAU (document associated with the Active Debt of the Federal Government). In turn, the ISS and ICMS tax must be carried out in a specific form of the Municipality or State. Even because one of the two will be responsible for the tribute paid.
Remembering that micro-entrepreneurs can access the IRS website. There, it is possible to remove some doubts and understand all the ways to access the payment slips related to the settlement of debts.