Revenue postpones deadline for MEI to make an annual statement and adhere to installments

MEIs (individual micro-entrepreneurs) gained a longer period to present the DASN-Simei, simplified annual declaration of the legal entity. Previously scheduled for May 31, the final date has been extended to June 30.

The DASN-Simei is different from the Income Tax declaration that needs to be delivered by the individual by May 31.

At a meeting last Wednesday (20), the CGSN (Simples Nacional Management Committee), linked to the Ministry of Economy, also extended the deadline for micro and small companies to join the Relp (Payment Rescheduling Program) to May 31. of Debts in the Scope of Simples Nacional). In this program, Simples Nacional companies have up to 180 months (15 years) to pay debts in installments.

According to the CGSN, “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”.

The committee also postponed to May 31 the deadline for micro and small companies to settle debts and remain in Simples Nacional. The idea is to allow these companies to use Relp in the process.

Simples Nacional is an optional collection regime, exclusive to micro and small businesses, which unifies the collection of federal, state and municipal taxes (IRPJ, CSLL, PIS/Pasep, Cofins, IPI, ICMS, ISS and CPP).

UNDERSTAND WHAT RELP IS

Relp allows installment payments in up to 180 months (15 years) for Simples Nacional companies. The minimum installment is R$ 300 to those who join, with the exception of MEIs, who can pay at least R$ 50 per month.

As a rule, the indebted entrepreneur must pay part of the amounts, with a discount, as soon as he joins Relp. The remaining debt balance can be paid in up to 180 months (15 years), with the exception of Social Security debts, which have a deadline of up to 60 months (5 years). The installment is due in May of each year, starting in May 2022.

The discount for those who join the program is proportional to the drop in revenue 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 in the period will also be able to participate.

Check out the discounts

The taxpayer may pay in installments any debt of Simples Nacional, provided that the maturity of the competence has occurred up to 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 the Financing of Social Security), IRPJ (Corporate Income Tax), IPI (Tax on Industrialized Products), CSLL (Social Contribution on Net Income), CPP (Employer’s Social Security Contribution) and ICMS (Tax on Operations Related to the Circulation of Goods and on Provision of Interstate and Intermunicipal Transport and Communication Services).

Those who join Relp will not be able to do any other installment program for 15 years and 6 months. In addition, you can leave the program if there is bankruptcy or a tax precautionary measure is imposed against the taxpayer, if you fail to pay three installments in a row or six alternating installments, do not pay the last installment; if there is an emptying of assets to defraud the payment of installments and if you do not pay the taxes that are due after joining the Relp or do not deposit the FGTS (Fundo de Garantia do Tempo de Serviço).

It is still necessary to give up administrative appeals and legal actions against the government, but it will not be necessary to pay the attorney’s fees for succumbence. However, real guarantees given administratively or in tax enforcement actions continue to be valid.