Deadline to regularize Simples Nacional is postponed to March 31

The Managing Committee of Simples Nacional approved, this Friday (21), a resolution that allows the settlement of pending debts for joining the Simple national until the 31st of March of this year, provided that the adhesion is carried out until the 31st of January.

“At this time of economic recovery, the committee’s deliberation provides the regime’s taxpayers with the necessary breath to restructure, regularize their pending issues and resume economic development, which was affected due to the Covid-19 pandemic”, said the statement. Federal Revenue in note.

But the deadline for micro and small businesses to request inclusion in the Simples Nacional tax regime was maintained until January 31. Simples has simplified tax rules for companies that fall below a certain annual revenue range.

In the case of micro-enterprises, the revenue limit assisted by the program is R$ 360 thousand; in the case of small companies, the amount is R$ 4.8 million.

At the same meeting, the resolution establishing the new internal regulations of the collegiate was approved, considering the changes in the composition of the committee and the quorum brought about by Complementary Law No. 188/2021. Resolution CGSN nº 164 approves the harmonization, following the social security legislation on the subject, regarding the payment of the individual microentrepreneur (MEI). The two resolutions will still be published in the Official Gazette of the Union.


For companies starting their activity, the deadline for the request is 30 days from the last registration approval (municipal or state), provided that 60 days have not elapsed since the opening date of the CNPJ.

The request must be made through the Simples Nacional portal. The company must declare that it does not present any situation that prevents the option for Simples Nacional provided for in the legislation.

The IRS also reminds that micro-enterprises or small businesses already opting for Simples Nacional do not need to make a new option. The body also points out that, until the deadline for requesting the option expires, the taxpayer will be able to regularize the pending issues preventing entry into Simples Nacional by liquidating or dividing debts, among other possibilities.


This is the second measure taken by the government to offset the veto of the law that would create a special renegotiation program for Simples taxpayers. On the last day (11), the Attorney General’s Office of the National Treasury created two programs to renegotiate Simples debts registered in the active debt, when the taxpayer is negative and begins to be charged in court.

On the 7th, President Jair Bolsonaro vetoed debt renegotiation with Simple Nacional. On the occasion, the president alleged a lack of compensation measure (tax raises or spending cuts) required by the Fiscal Responsibility Law and the prohibition of concession or advantages in an election year.

The vetoed project would benefit 16 million micro and small companies and individual micro-entrepreneurs. Active debt renegotiation will cover a smaller audience: 1.8 million taxpayers, of which 1.64 are micro and small companies and 160 thousand are MEI.

Created in 2007, Simples Nacional is a special tax regime that includes the payment of six federal taxes, in addition to the Tax on the Circulation of Goods and Services (ICMS), levied by states and the Federal District, and the Tax on Services (ISS) , collected by the municipalities. Instead of paying a rate for each tax, micro and small entrepreneurs collect, in a single guide, a percentage of the revenue that is transferred to the three levels of government. Only companies that earn up to R$ 4.8 million per year can opt for the regime.

About Yadunandan Singh

Born in 1992, Yadunandan approaches the world of video games thanks to two sacred monsters like Diablo and above all Sonic, strictly in the Sega Saturn version. Ranging between consoles and PCs, he is particularly fond of platform titles and RPGs, not disdaining all other genres and moving in the constant search for the perfect balance between narration and interactivity.

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