The two measures were published in an extraordinary edition of the “Official Gazette”.
Simples Nacional is a simplified tax regime for micro and small businesses.
In the case of micro-enterprises, the annual revenue limit is up to R$ 360 thousand and, for small companies, the amount is R$ 4.8 million.
In all, 1.8 million companies are registered in the Union’s active debt due to Simples Nacional debts, of which 160 thousand are MEIs. The total value of Simples Nacional debts registered in the active debt of the Union is BRL 137.2 billion.
President Bolsonaro vetoes a bill that provided for the renegotiation of debts of individual microentrepreneurs, micro and small entrepreneurs
One of the measures published this Tuesday is the Simples Nacional Regularization Program. The program allows MEIs, micro-enterprises and small businesses that opted for Simples Nacional affected by the pandemic to settle debts with an entry of 1% of the total debt amount, divided into up to eight months.
The remaining debt can be paid in up to 137 months, with a discount of up to 100% of interest, fines and legal charges. This discount must comply with the limit of 70% of the total debt amount, according to the Attorney General’s Office of the National Treasury (PGFN).
Also according to the PGFN, discounts will be calculated based on each company’s ability to pay. The minimum installment is R$100.00 for micro and small companies or R$25.00 for individual microentrepreneurs.
The government also launched an alternative to the Simples Nacional Regularization Program. The entrepreneur will be able to adhere to the edict of the “Small Value Litigation Transaction of Simples Nacional”.
The renegotiation notice is valid for debts registered until December 31 and the amount of the debt, per registration, must be less than or equal to R$ 72,720.00 or 60 minimum wages.
The entrepreneur can choose between the available debt payment options, with installment and discount. The entry is always 1%, but in this case to be paid in three installments.
The rest can be paid in 9, 27, 47 or 57 months with discounts of 50%, 45%, 40% and 35%, respectively. The minimum installment is R$100.00 for micro or small companies or R$25.00 for individual microentrepreneurs.
Adherence to the “Simples Nacional Small Value Litigation Transaction” does not depend on an analysis of the taxpayer’s ability to pay.
According to the government, adherence to the “Simples Nacional Regularization Program” and the “Simples Nacional Small Value Litigation Transaction” is done online, on the Regularize portal.
President Jair Bolsonaro last week vetoed the debt renegotiation project that would benefit about 16 million small businesses.
According to the rapporteur of the text in the Chamber, deputy Marco Bertaiolli (PSD-SP), these companies could renegotiate a debt of R$ 50 billion.
The president said he vetoed the project for lack of a compensation measure, which would violate the Fiscal Responsibility Law (LRF), and because electoral legislation prohibits the granting of benefits in an election year.
Faced with the negative repercussion, Bolsonaro promised a solution for small businesses.