Post by account_disabled on Mar 11, 2024 14:07:14 GMT 10
Simples Nacional companies are those equipped with a differentiated, simplified and favored tax regime, provided for in Complementary Law /, which regulated the Special Unified Regime for the Collection of Taxes and Contributions owed by Micro-enterprises and Small Companies – Simples Nacional, applicable exclusively to micro-enterprises (ME) and small-sized companies (EPP), representing around % of companies operating in Brazil.
Since the month of May/, the Collection Document Generator Program – PGDAS has been presenting taxpayers opting for Simples Nacional with a “Collection Notice” screen, with information on the existence of debts relating to calendar years and/or
Among others, one of the reasons for exclusion from Simples Nacional occurs when these taxpayers have tax debts (IRPJ, IPI, CSLL, COFINS, PIS/PASEP, CPP, ICMS and ISS), with the exclusion formalized through Austria Phone Numbers List the exclusion term (Act Executive Declaration). In order for these excluded companies to continue in Simples Nacional, the legal entity must regularize all the debts that led to the issuance of the exclusion term, paying the entire debt in one go, within a period of up to (thirty) days from the date of the exclusion. science, in which case the exclusion from Simples Nacional will be rendered ineffective.
And here is where the difference lies and the negative part of opting for Simples Nacional: according to the understanding of the Federal Revenue of Brazil (RFB), ME and EPP opting for Simples Nacional do not have the right to request payment in installments of their debts. , under the argument that there is no legal provision for this requirement, prohibiting entry into installment payments for Simples Nacional companies. Without being able to settle their outstanding tax obligations at once, the vast majority of companies in default are excluded from this unified tax regime, thus subjecting themselves to the taxation rules applicable to other legal entities.
However, from our point of view – and decisions of the Judiciary – this is a gross mistake.
The ordinary installment plan for federal debts, established by Law ,/, provides that debts of any nature to the National Treasury may be divided into up to (sixty) monthly installments, and can be used by any company in difficulty and with pending taxes. , since the aforementioned law does not distinguish between the company or its tax regime option (presumed profit, real profit or simple national profit). In addition, Complementary Law / also does not prohibit Simples Nacional companies from enjoying the right to request payment of their debts in installments.
The Judiciary has already expressed itself on this issue with decisions favorable to taxpayers, in the sense that, in short, there is no legal prohibition for companies opting for Simples Nacional to adhere to ordinary installments, in addition to the fact that this will not generate any problem in the form of the differentiated and unified tax collection regime.
Since the month of May/, the Collection Document Generator Program – PGDAS has been presenting taxpayers opting for Simples Nacional with a “Collection Notice” screen, with information on the existence of debts relating to calendar years and/or
Among others, one of the reasons for exclusion from Simples Nacional occurs when these taxpayers have tax debts (IRPJ, IPI, CSLL, COFINS, PIS/PASEP, CPP, ICMS and ISS), with the exclusion formalized through Austria Phone Numbers List the exclusion term (Act Executive Declaration). In order for these excluded companies to continue in Simples Nacional, the legal entity must regularize all the debts that led to the issuance of the exclusion term, paying the entire debt in one go, within a period of up to (thirty) days from the date of the exclusion. science, in which case the exclusion from Simples Nacional will be rendered ineffective.
And here is where the difference lies and the negative part of opting for Simples Nacional: according to the understanding of the Federal Revenue of Brazil (RFB), ME and EPP opting for Simples Nacional do not have the right to request payment in installments of their debts. , under the argument that there is no legal provision for this requirement, prohibiting entry into installment payments for Simples Nacional companies. Without being able to settle their outstanding tax obligations at once, the vast majority of companies in default are excluded from this unified tax regime, thus subjecting themselves to the taxation rules applicable to other legal entities.
However, from our point of view – and decisions of the Judiciary – this is a gross mistake.
The ordinary installment plan for federal debts, established by Law ,/, provides that debts of any nature to the National Treasury may be divided into up to (sixty) monthly installments, and can be used by any company in difficulty and with pending taxes. , since the aforementioned law does not distinguish between the company or its tax regime option (presumed profit, real profit or simple national profit). In addition, Complementary Law / also does not prohibit Simples Nacional companies from enjoying the right to request payment of their debts in installments.
The Judiciary has already expressed itself on this issue with decisions favorable to taxpayers, in the sense that, in short, there is no legal prohibition for companies opting for Simples Nacional to adhere to ordinary installments, in addition to the fact that this will not generate any problem in the form of the differentiated and unified tax collection regime.