About 1.8 million Individual Microentrepreneurs (MEIs) have until the 30th of this month to settle outstanding debts with the government. According to the Internal Revenue Service, these debts are from overdue taxes referring to 2016 and previous years.
The MEI that does not regularize its situation will have the debt sent to the Attorney General of the National Treasury (PGFN). But it is important to note that debts from 2017 will not yet be sent to the PGFN.
According to the tax authorities, almost a third of the category owes, that is, 4.3 million MEIs, totaling a total debt of R$5.5 billion with the government. These are entrepreneurs who individually owe more than R$1,000, including fines, interest and other charges.
With this extension of the deadline to settle the debts, the CNPJ cancellation rule also changed. According to the Revenue, unlike what was announced last month by Sebrae, despite losing several tax benefits and social security rights, the MEI in debt to the Federal Revenue does not have its CNPJ cancelled.
In a note, Sebrae reaffirms the decision of the Revenue. “Despite the problems that registration in active debt entails, it does not lead to the cancellation of the CNPJ. What leads to the cancellation of the CNPJ is the lack of submission of declarations, which first causes the CNPJ to be inept and, later, the automatic write-off.”
Even if the entrepreneur does not lose the CNPJ, the Revenue emphasizes that whoever goes into active debt can have significant losses. Microentrepreneurs may be excluded from the Simples Nacional taxation regime, with lower tax rates, and may face difficulties in obtaining financing and loans.
Inclusion in the active debt register also increases the debt amount. Those who have pending with the National Institute of Social Security (INSS) will be charged in court and will have to pay at least 20% more on the debt amount to cover the federal government’s expenses with the process.
In relation to ISS and ICMS, it will be up to local governments to include the debtor’s CNPJ in the outstanding state or municipal debt. The MEI will have to pay additional fines on the amount due.
At first, the individual micro-entrepreneur must consult their debts in the DAS Generator Program for the MEI. The MEI must click on the option “PGMEI – DAS Generator Program for the MEI (full version)”. After entering your digital certificate or access code, click on “Consulta Extract/Pendências” and then on “Consulta Pending on Simei”.
If the entrepreneur has debts, he can print a Collection Document from the Simples Nacional (DAS) to pay them off. This process can be done either through the website or through the MEI app, available on Android or iOS operating systems.