The Managing Committee of Simples Nacional approved this Wednesday (20) the extension of the deadline for MEIs (individual microentrepreneurs) and small companies of Simples Nacional to renegotiate their tax debts with the Union, given the delay in opening the program.
The law that instituted the Relp (Program for Rescheduling Payment of Debts within the scope of Simples Nacional) stipulated the deadline of April 29 for companies to join. The date has been extended to May 31.
The measure, anticipated by the Sheetseeks to give companies time to join the program, which has not yet come to fruition.
The delay has caused concern in the business sector and in the National Congress, as small businesses are unable to settle their tax pending issues.
The regulation depends on the adoption of measures to compensate for the waiver of revenue, estimated at around BRL 500 million in 2022, in the wake of discounts granted in interest and fines.
The 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 had been working with Congress on a way out to give companies time to join the negotiation.
The Management Committee’s resolution makes it possible to extend the membership period without the need to approve a new complementary law — which would require an agile vote in Congress, something difficult in the midst of the holidays.
The committee is composed of representatives of the Union, states and municipalities and Sebrae.
“The postponement of joining the Relp became necessary to adjust the calendar, until its source of compensation is defined, as required by the Fiscal Responsibility Law (LRF). The Federal Revenue has everything ready to operationalize the installment”, informed the Revenue in a note.
The committee also extended until May 31 the deadline for Simples companies to regularize their pending issues without risk of exclusion from the differentiated regime, which allows them to collect less taxes. The delivery of the annual declaration of MEIs, scheduled for the end of May, was postponed to June 30.
Deputy Marco Bertaiolli (PSD-SP), coordinator of the FPE (Parliamentary Front for Entrepreneurship), says that the measure is just a palliative.
“They should have opened Refis”, says Bertaiolli. The parliamentarian is critical of 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. With that, the text was promulgated on March 17.
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 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% on interest and fines and from 75% to 100% on 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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