Debts can be paid using the Simples Nacional Collection Document (DAS) or through installment payments, options that are available on the Simples Nacional Portal. DAS can also be issued via the MEI App, available for Android or iOS phones.
The payment of taxes prevents the taxpayer from losing social security benefits and the debts being collected in court. The agency announced the extension on Monday (30).
Debits in collection can be consulted in PGMEI (full version), with digital certificate or access code, in the option “Extract/Pending Query > Pending Query in Simei”. This option also allows the generation of DAS for payment.
- See the PGMEI manual
- See the MEI installment manual
By the end of last week, the Revenue accounted for 4 million indebted micro-entrepreneurs. See the article below (displayed before the deadline extension):
Four million individual microentrepreneurs are behind on taxes
In a note, the Internal Revenue Service informed that, as of October, it will forward unsecured debts for 2016 for registration in the Active Debt. These debts are calculated in the Simplified Annual Statement for Individual Microentrepreneurs (DASN-Simei) of 2017.
According to the note, taxpayers with debts from 2017 or later and those who opted for payment in installments in 2021 will not have their debts registered in the Active Debt at this time.
Interest and loss of benefits
After registering in Active Debt, MEI taxes will be charged in court with interest and other charges provided for by law.
The debtor who regularizes his situation will avoid judicial collection and will remain insured by the INSS. Thus, the taxpayer does not lose Social Security benefits, such as retirement and sick pay.
Those who regularize taxes are no longer removed from the Simples Nacional and Simei regimes by the Federal Revenue, states and municipalities, and avoid difficulties in obtaining financing and loans.
In case of non-payment of debts, the submission to Active Debt will be as follows:
- Social security debt (INSS) and other federal taxes: will be forwarded to the Attorney General’s Office of the National Treasury (PGFN) for registration in Active Debt of the Union, with an increase of 20% as charges
- Debt related to ISS and/or ICMS: it will be transferred to the municipality or the state, as the case may be, for registration in Municipal and/or State Overdue Debt, with additional charges in accordance with the legislation of each entity.
After registration in active debt, the collection of INSS debt must be carried out in DAS/DAU (specific document for Active Debt of the Union), while the ISS and ICMS debt directly in the municipality or state responsible for the tax.