Debt negotiation by Simples Nacional is extended

May 31, 2022

George

The Federal Revenue extended to this Friday (3) the deadline for joining the Relp (Program for Rescheduling Payment of Debts in the Scope of Simples Nacional). The IRS did not officially inform why the deadline was postponed.

Micro and small entrepreneurs, including MEIs (Individual Microentrepreneurs), had until this Tuesday (31) to negotiate their debts through Simples Nacional, on the same day that the delivery of the income tax return ends. The eCac system, where the extract of the income tax declaration appears, has been unstable since this Monday.

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 180 installments, with up to 90% reduction in fines 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.

How Relp works

The negotiation takes place in two stages:

membership – to pay the down payment
Consolidation – to issue 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

George

I have over 8 years of experience in the news industry. I have worked for various news websites and have also written for a few news agencies. I mostly cover healthcare news, but I am also interested in other topics such as politics, business, and entertainment. In my free time, I enjoy writing fiction and spending time with my family and friends.