Simple debts? It’s time to join the special installment

Does your company have debts related to Simple National? Then the time has come to end the debt. The rules are out to adhere to the simplified installment, which allows you to pay the amount due up to 120 times. Watch the deadlines are not as miss the opportunity.

Rules for simplified installment

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The special installment payment for debts in Simple National was foreseen in Growing Without Fear, a project converted into Complementary Law 155, published in October. The regulation of this item of the law occurred in early December, based on two new regulations, one related to debts with the Federal Revenue (RFB) and the other with the Attorney General of the National Treasury (PGFN).

Now that you know which instruments discipline debt repayment, you can consult with them and get organized financially to join. But to make the law easier to understand, let’s summarize for you the most important points. Ask your questions:

What debts are part of the installment payment in Simple National?

Debts overdue up to May 2016, calculated under the Simple National scheme, may be paid in installments for RFB and PGFN, including those already paid in advance and with suspended payment (with installation in progress or questioned administratively or judicially).

What is not part of the simplified installment?

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Debts with the RFB registered in Active Debt of the Union, ICMS and ISS debts registered in the active debt of states and municipalities, fines for non-compliance with accessory obligations and debts related to chargeable events that occurred before the option of Simple National are not part of the new format. installment. Also excluded are the debts related to the Social Security Employer Contribution (CPP) to a company taxed based on Annex IV of Supplementary Law No. 123, contracted since January 1, 2009.

Another impediment involves debts that are under the liability of a taxpayer with declared bankruptcy.

What changes compared to the previous installment?

Now, companies that join the special installment will have up to 120 months to pay off the debt. The monthly installment cannot be less than $ 300 for micro and small companies. The installments will be accrued of interest equivalent to the Selic Rate plus 1% per month.

When can I join the new format?

The application deadline started on December 12 and continues until 8 pm on March 10. In the case of debts with the RFB with suspended enforceability due to administrative or judicial discussion, the request must be made by February 10, waiving the appeal or the lawsuit. No warranties are required.

What happens to previously received fines?

In the event of a letter of entry fine imposed by the RFB on taxpayers who did not comply with the tax obligation, two percentage reduction may be applied. It will be 40% if payment is requested within 30 days of notification and 20% if payment is made within 30 days of being notified of the administrative decision at first instance.

What are the rules for payment and installment payments?


The payment of benefits will be made through the National Simple Tax Collection Document (DAS), as it occurs monthly with its tax scheme obligations. With respect to PGFN installment payment, the DAS must be issued through your e-CAC.

The first installment is due on the second day after the request, on the due date of the official fine, on the last business day of the month in which the installment was requested or on March 10 – whichever occurs first. The remaining installments will always be due on the last business day of each month. In installments on PGFN debt, the maturity will always be on the last business day of the month.

What is the expected compensation of the entrepreneur?

By joining the installment payment in Simple National, the entrepreneur undertakes to maintain the regularity of monthly payments until the conclusion of debt consolidation.

The granting of your install request also means the irreversible confession of the debt. That is, he admits that he should, with no chance to back down or question values. Another consequence is that it gives up the previous installment, if any, and cannot summarize it if it does not pay the first installment of the new agreement. If the new application is rejected and becomes ineffective, it will not be possible to reinstate the previous contract.

What if you don’t pay a installment?


If you fail to pay three installments, consecutive or not, the installment will be terminated. The same happens if the last installment is paid and after this event there is still outstanding balance. When this occurs, the outstanding balance will be determined, charged, and the case may be, forwarded to active debt (when debt with the RFB). Also the amounts of fines included in the initial debt (default, legal and default interest) will be reinstated.

Is the installment payment in Simple National a good one for you?


There are almost 700 thousand micro and small companies in Brazil, participants in Simple National, which have some kind of debt with the federal government. The sum of all debts reaches almost $ 25 billion. Being able to negotiate what you owe is more than a financial relief: it represents the chance to move on as an entrepreneur. After all, those who remain in default have the main risk of being excluded from the simplified tax collection scheme.

But as we have seen before, to adhere to debt installment payment, one has to commit to the monthly payment. Failure to pay benefits will put the entrepreneur in even greater trouble than he had when applying for the new agreement. And it’s not in use paying off only part of the installment, or it will be considered as unpaid.

If you are faced with this difficulty, you may need to be financially re-educated, reducing expenses, establishing a plan that can be met, and moving permanently away from new debt. Talk to your accountant, read, get informed and set up your strategy. With discipline and intelligence, you will reach the end of 120 months at a much more promising time for your business.

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