Regularize the debt with the Union to remain in the Simple

Regularize the debt with the Union to remain in the Simple


More than 1.2 million small businesses have been notified. Find out if you are one of them.




Approximately R$57 billion can be raised by settling the debts of more than 1.2 million micro and small businesses with the Federal Revenue Agency and the Attorney General of the National Treasury. Once notified by the federal government, these companies must regularize their tax status in order not to be excluded from the Simples Nacional.

“Having a regular CNPJ is a condition for the company to remain included in the Simples Nacional, a preferential regime that collects eight taxes in a single card and which, in some cases, represents a reduction in the tax burden,” explains the Public Policy analyst at Sebrae Lillian Callafange.

“Those who have taxes in order can participate in public purchases, have easier access to credit and avoid tax foreclosures,” completes the analyst from Sebrae.

Sebrae guidelines for your business

First, the small business needs to find out how much it owes and how to pay it off. If the debt is with the Federal Revenue Agency, it is possible to negotiate on the Simples Nacional Portal itself; but if you are registered in the Union’s Active Debt, the liquidation must be carried out at the Attorney General’s Office of the National Treasury (PGFN), through the Regularize portal.

Exclusion terms and taxpayer backlog reports have been made available at Electronic tax domicile of Simples Nacional (DTE-SN). You can also access this information in the file eCAC portal.

The company that does not regularize can be excluded from Simples Nacional starting from 1 January 2024.

The regularization can take place through the full or installment payment of the debt, which must take place within 30 days from the moment of the first reading of the exclusion term.

If the debt is still with the Federal Revenue Agency, the installment can be paid up to 60 months, with a minimum amount of R$ 300 per installment. On the Regularize Portal, connected to the PGFN, it is possible to settle the debt up to 145 months, with minimum installments of R$ 25 for Individual Micro-entrepreneurs (MEI) and R$ 100 for Micro and Small Businesses (EPP).

It is important that the taxpayer frequently consults the official channels of communication between the tax authorities and their company. Anyone who has difficulty with this access can ask for the support of a trained professional, such as an accountant.

Source: Sebrae Agency

Source: Terra

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