The IRS informs that, despite the deadline for settling pending issues for joining the Simple national has been extended until March 31, 2022, companies must formalize the request by the next Monday, January 31.
According to the Tax Authorities, there will be no extension of the adhesion period, because it is part of the provision provided for by law. Thus, the company must make the option within the deadline and seek to settle its pending issues as soon as possible, so that its option is validated and it can enjoy the benefits of the regime.
In order to settle pending issues with the Tax Authorities or with the Attorney General’s Office of the National Treasury, it is not necessary for the taxpayer to go to a unit of the Federal Revenue, it is enough to access this link from the IRS website.
If you need to regularize registration pending issues, you must access the redesim portal.
For the settlement of pending matters with the states, Federal District and municipalities, the taxpayer must address the responsible tax administration.
The decision to extend the deadline for regularization was taken by the Managing Committee of Simple Nacional, on the 21st.
Until the 20th of this month, 345,127 requests for option were made by Simples Nacional, 88,875 of which have already been approved. Another 242,141 depend on the settlement of pending matters with one or more federated entities (Union, states, DF or municipalities).
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 the renegotiation of debts with Simples Nacional. On the occasion, the president alleged the lack of a compensation measure (tax raises or spending cuts) required by the Fiscal Responsibility Law and the prohibition of concessions 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 ICMS (Tax on the Circulation of Goods and Services), levied by states and the Federal District, and the ISS (Imposto Sobre Serviços). , collected by the municipalities. Instead of paying a rate on each tax, micro and small entrepreneurs collect, in a single guide, a percentage of the revenue that is passed on to the three levels of government. Only companies that earn up to R$ 4.8 million per year can opt for the regime.