2023-12-22 18:06:47
In the month of July this year, the Federal Revenue notified 1,265,000 CNPJs debtors who are included in Simples Nacional, a special taxation regime for micro and small businesses. The deadline to settle debts, from the moment the notification is received, is 30 days.
Therefore, if the debtor company has not met this deadline and regularized its debts in 2023, it will be excluded from Simples Nacional on January 1, 2024. To regularize outstanding debts, simply pay the debts notified by the Federal Revenue Service, which provides detailed guidelines of the various forms of discharge.
O Simple National, the short name of the Special Unified Regime for the Collection of Taxes and Contributions owed by Micro and Small Businesses, requires some other requirements for companies to fit in and be able to use the service, in addition to being up to date with tax payments. They are: having the legal nature of a business company, simple company, individual company or individual entrepreneur; have annual gross revenue equal to or less than R$4.8 million and do not have any of the impediments provided for in articles 3, II, § 4 and 17 of the Complementary Law 123/2006.
Ricardo Marquart is CEO of CPA PRIME, an accounting company, and emphasizes that every company, both to apply for and to remain in Simples Nacional, needs to be in compliance with both its registration and taxes or fees. “If you have received an Exclusion Term, you need to evaluate the pending issue and regularize it within 30 days following reading the term”, he points out.
The main benefit of joining Simples Nacional, for micro and small companies, is the unification of several taxes in a single collection document. Taxes such as ISS and ICMS are all paid together, every month, by the Simples opter.
“The company that suffers from exclusion must change its company to the Presumed Profit or Real Profit regime, depending on the case. This change, 90% of the time, implies a higher tax burden than in Simples Nacional, including the INSS, on which the company will have a considerable burden”, warns Marquart.
Therefore, the expert recommends that companies opting for Simples pay attention to notifications from the Revenue and try to regularize their situation as soon as possible. “It is very important for entrepreneurs to take care to avoid this change, as entrepreneurs who often lose the chance to join Simples Nacional are no longer able to remain in the market.”
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