Even before opening the deadline for MEIs (individual microentrepreneurs) and small companies of Simples Nacional to renegotiate their tax debts with the Union, the Ministry of Economy is already studying extending the deadline for joining the new Refis.
The law that instituted the Relp (Program for Rescheduling Payment of Debts in the Scope of Simple Nacional) was enacted on March 17, and the deadline for joining is April 29, but the program so far has not been regulated by the government.
The delay has caused concern in the business sector and in the National Congress, since small businesses are unable to regularize their tax pending issues.
According to government officials, a resolution by the Simples Nacional Management Committee authorizing the extension of the term is being evaluated. The new date is still up for debate.
The reason for the delay in regulating Relp is the need to compensate for the waiver of revenue, estimated at around R$500 million in 2022, in the wake of discounts granted in interest and fines.
as showed the Sheetthe government intends to cut the benefit of soda syrups produced in the Manaus Free Trade Zone and temporarily expand the CSLL (Social Contribution on Net Income) of banks, but the initiatives have not yet been published amid political resistance.
On the one hand, the cut in the tax benefit of soft drinks displeases the bench of parliamentarians from Amazonas, with whom the government has already been fighting an arm wrestling due to the reduction of the IPI (Tax on Industrialized Products). The measure removes the competitiveness of products from the Free Zone, which are already exempt from the tax.
On the other hand, banks were also unhappy with the possibility of an increase in the tax burden. As the report showed, the CSLL rate, currently at 20%, should rise to a level between 21% and 23%.
If the government decides to go ahead with cutting the benefit of soft drinks, the rise in the burden of banks could be less intense, and the new rate would be closer to 21%, according to government officials.
However, the pressure of the Amazonas bench on the Planalto Palace has been increasing, imposing obstacles to the edition of the decree, in the case of syrup, and the MP (provisional measure), in the case of the CSLL.
Faced with the delay and the succession of holidays, government technicians are discussing with Congress a way out to give companies time to join the negotiation.
The PGFN (Prosecutor General of the National Treasury) and the Federal Revenue are working on a legal solution that allows the deadline to be extended without the need to approve a new complementary law — which would require an agile vote in Congress, something difficult amid the Easter holidays. and Tiradentes.
This alternative involves the approval of the resolution by the Managing Committee of Simples Nacional, composed of representatives of the Union, states and municipalities and Sebrae.
The negotiation is being closely monitored by Congress. “The extension is being studied”, says deputy Marco Bertaiolli (PSD-SP), coordinator of the FPE (Parliamentary Front for Entrepreneurship).
“We are already on April 13 and the government has not yet opened the Refis. They are getting stuck”, says the deputy, who criticizes the calculations made by the Federal Revenue to demand compensation.
The law that creates the Relp was even vetoed by President Jair Bolsonaro (PL) in December 2021 precisely because of the absence of compensation measures, but the National Congress overrode the veto in March.
Bolsonaro was against vetoing the measure, but he answered the Ministry of Economy and the AGU (Advocacy-General of the Union), who pointed out the risk of violating the LRF (Fiscal Responsibility Law) and provisions of the LDO (Budget Guidelines Law) and the Constitution.
The Federal Revenue calculates a waiver close to R$ 500 million this year, due to discounts provided for in the negotiation. The LRF requires that this amount be offset with measures to increase revenues in the same proportion.
The government estimates that up to R$ 50 billion in debts can be negotiated in Refis do Simples.
The program allows companies registered in Simples and MEIs to pay their debts in up to 180 months (15 years). The negotiation must respect the minimum amount of R$ 300 for the installment, with the exception of MEIs, which may pay at least R$ 50 per month.
Micro and small companies would pay a down payment of 1% to 12.5% ​​of the debt value, depending on the degree of loss of income during the crisis caused by the Covid-19 pandemic.
In addition, they would have discounts between 65% and 90% in interest and fines and from 75% to 100% in charges and legal fees, also according to the impact of the crisis on their cash.
As the full veto was overturned by Congress, even companies that had revenue gains in the pandemic will be able to join the renegotiation.
The measure was created as a response to the difficulties faced by small businesses during the Covid-19 crisis. Although the Ministry of Economy suggested the veto of the measure, during the pandemic, Minister Paulo Guedes (Economy) himself spoke about the possibility of these companies receiving an installment of tax obligations.
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