The deadline for individual microentrepreneurs (MEIs) with tax arrears to regularize their situation ends on Tuesday (31). If they do not pay taxes and overdue obligations, they will be included in the Active Debt of the Union and will be subject to judicial collection as of September.
According to the Internal Revenue Service, MEIs that have been in debt since 2016 or longer will be registered in the debt, so that the debts do not expire.
The agency explains that the MEIs who only have recent debts, due to the difficulties brought about by the pandemic, will not be affected. The debts of those who paid in installments this year will also not be registered, even if there is some installment in arrears or the installment payment has been terminated.
How to pay in installments
O MEI who have outstanding debts with the Federal Revenue can make the installment by accessing the e-CAC or the Simples Nacional Portal. The guidelines are available on the internet.
After registration, debts can be paid or paid in installments with the Attorney General of the National Treasury through the services portal, through Regularize.
The Internal Revenue Service released a video instructing how taxpayers can pay in installments without having to leave their homes.
According to the Revenue, there are 4.3 million defaulting micro-entrepreneurs, who owe R$5.5 billion to the government. This equates to almost a third of the 12.4 million MEI registered in the country. However, enrollment in the active debt is only valid for unpaid debts exceeding R$1,000, including principal, fine, interest and other charges. Currently, 1.8 million MEI in this situation owes R$ 4.5 billion.
To find out if they are in debt, entrepreneurs can consult the debts being charged on the Internet at the Simples Nacional address, with a digital certificate or access code, in the option “Consulta Extract/Pending > Pending consultation in simei“.
You MEI are subject to a simplified taxation regime, only pay the contribution to Social Security and pay, depending on the field of activity, the Tax on the Circulation of Goods and Services (ICMS) or the Tax on Services (ISS). ICMS is collected from the states; and the ISS, to city halls.
Nuclei offer free guidance
Regularization can be done free of charge through the Accounting and Fiscal Support Centers (NAF). NAF is a tax citizenship program of the Federal Revenue Service that establishes a partnership with higher education institutions, combining technical knowledge with accounting practice.
These centers offer accounting and tax services to low-income individuals, MEI and civil society organizations. According to the Federal Revenue, there are more than 300 centers formalized in Brazil and more than 200 in 11 countries in Latin America, inspired by the Brazilian model.
During the pandemic, there are nuclei that are operating remotely. In July, the Internal Revenue Service released a list of NAFs in remote service and their respective contacts.
In the state of Rio de Janeiro, the Regional Superintendence in the 7th Fiscal Region recently updated the list:
Rio de JaneiroO:
- NAF Estácio Campo Grande – e-mail: [email protected]
- NAF Estácio Madureira – WhatsApp (21) 99634-6298
- NAF Estácio Queimados – WhatsApp (21) 98316-9569
- NAF Estácio Tom Jobim – e-mail: [email protected]
- NAF IBMR Barra – e-mail: [email protected]
- NAF UniSãoJosé Realengo – WhatsApp (21) 99632-5153 / e-mail: [email protected]
- NAF Unisuam Bonsucesso – e-mail: [email protected]
- NAF Estácio Nova América – WhatsApp (21) 98131-1785 / e-mail: [email protected]
- NAF Unilasalle – WhatsApp (21) 97144-5639
- NAF UFF Macaé – WhatsApp (21) 98688-9000 / e-mail: [email protected]
*With Brazil Agency