Micro and small entrepreneurs, including MEI (Individual Microentrepreneurs), have until this Tuesday (31) to pay their debts in installments through the Relp (Program for Rescheduling Payment of Debts within the scope of Simples Nacional).
All Simples Nacional debts calculated up to February 2022 can be negotiated in up to 15 years. Membership can be made through the Simples Nacional Portal or through the e-CAC, available on the Federal Revenue website.
Payment can be made in up to 188 installments, with up to 90% reduction in penalties and interest, depending on the volume of the company’s lost revenue during the months of March to December 2020 (calculated in relation to 2019).
Terminated or ongoing installments may also be included, according to the Federal Revenue.
The minimum amount of the installment is R$ 300 for Simples Nacional debts and R$ 50 for MEI debts.
The installment of debts already registered in Active Debt of the Union must be negotiated with the Attorney General’s Office of the National Treasury.
How Relp works
The negotiation takes place in two stages:
- Accessionwhen will it be possible to pay the down payment
- Consolidationwhen it will be possible to issue the installments at a discount
- There are no discounts on the entry value, but the value can be divided into up to eight times
- The functionality for consolidation and installment of the balance will only be available at the end of 2022
- O full payment of the entry value is a condition for consolidation. The taxpayer who does not make the full payment of the entry until the eighth month after joining Relp will have the membership canceled
- performed the full payment, from the eighth month onwards, monthly installments related to the remaining balance will be available, with discounts according to the modality. These installments will also expire on the last business day of each month
- The value of each monthly installment is increased by interest by Selic, accrued monthly from the month following the application for membership until the month prior to the payment, and 1% for the month in which the payment is being made.
What are the discounts
drop in billing | Down payment percentage, which can be paid in 8 installments | Discount on remaining interest and fines | Discount on remaining debt charges and fees |
0% | 12.5% | 65% | 75% |
From 15% | 10% | 70% | 80% |
From 30% | 7.5% | 75% | 85% |
From 4 5% | 5% | 80% | 90% |
From 60% | 2.5% | 85% | 95% |
From 80% | 1% | 90% | 100% |
Heads up!
The contributor will be excluded from Relp if:
- not paying three consecutive or six alternating installments
- not pay the last installment
- defraud the installment, emptying your assets
- go bankrupt
- suffer a tax injunction to your detriment
- suffer incapacity of the CNPJ
- not pay the debts that come due from the adhesion
- not regularly complying with the obligations of the FGTS (Fundo de Garantia do Tempo de Serviço)
Source: Federal Revenue
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