The micro and small entrepreneurs who are part of the Simples Nacional and the MEIs (individual micro entrepreneurs) will be able to pay their debts in up to 180 months (15 years), according to the project approved by the Chamber of Deputies this Thursday (16) and which will be sanctioned by the president.
The Relp (Debt Payment Rescheduling Program under the Simples Nacional) determines minimum installments of R$300 to those who adhere, with the exception of MEIs, which may pay at least R$50 per month.
Adhesion can be made until the last working day of the month following the publication of the law. As the measure still needs to pass the presidential approval, there is still no estimate of the start and end date of the registrations.
As a rule, the indebted entrepreneur must pay a part of the amounts, at a discount, as soon as they join Relp. The remaining debt balance may be paid in up to 180 months (15 years), with the exception of debts with Social Security, which have a deadline of up to 60 months (5 years). The installment payment expires in May of each year, starting in May 2022.
The program will be managed by the Simples Nacional Steering Committee, which will publish regulations for the measure after the law is enacted. With this, the form of adhesion to Relp and whether there will be a specific platform to serve entrepreneurs should be indicated.
The discount for those who join the program is proportional to the drop in sales from March to December 2020 compared to the period from March to December 2019. There will be discounts on interest, fines and other charges. Companies inactive during the period will also be able to participate.
Check out how the discounts will be
| drop in billing | Down payment percentage that can be paid in 8 installments | Discount on remaining interest and fines | Discount on remaining debt charges and fees |
| 0% | 12,5% | 65% | 75% |
| 15% | 10% | 70% | 80% |
| 30% | 7,5% | 75% | 85% |
| 45% | 5% | 80% | 90% |
| 60% | 2,5% | 85% | 95% |
| 80% | 1% | 90% | 100% |
The taxpayer may pay in installments any debt of the Simples Nacional, as long as the competence expires within one month before the publication of the law.
Among the taxes are ISS (Tax on Services of Any Nature), PIS-Pasep/contribution, Cofins (Contribution to Social Security Financing), IRPJ (Tax on Corporate Income), IPI (Tax on Industrialized Products), CSLL (Social Contribution on Net Income), CPP (Social Security Employer Contribution) and ICMS (Tax on Transactions Related to the Circulation of Goods and on Interstate and Intermunicipal Transport and Communication Services).
Whoever joins Relp will not be able to make any other installment program for 15 years and 6 months. In addition, you can leave the program if there is bankruptcy or imposition of fiscal precautionary measure against the taxpayer, if you fail to pay three consecutive installments or six alternates, do not pay the last installment; asset emptying is found to defraud the payment of installments and if you do not pay taxes that become due after joining Relp or do not deposit the FGTS (Guarantee Fund for Time of Service).
It is still necessary to give up administrative resources and legal actions against the government, but you will not need to pay the attorney’s fees for loss of suit. However, real guarantees given administratively or in tax foreclosure actions are still valid.
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