January 31 is the deadline for micro and small businesses to apply for inclusion in the Simples Nacional taxation system.
Simples has simplified tax rules for companies that rank below a certain annual revenue range. The result of the inclusion will be released on February 15th.
In the case of micro-enterprises, the billing limit assisted by the program is R$360 thousand and for small businesses, the value is R$4.8 million.
According to the Internal Revenue Service, companies that are already active and that have accepted the request, the Simples will be valid retroactively from January 1st of this year.
For companies starting their activity, the deadline for requesting is 30 days from the last approval of registration (municipal or state), provided that 60 days have not elapsed from the opening date of the CNPJ.
The request must be made through the Simples Nacional portal. The company must declare that it does not have any situation that prevents the option for the Simples Nacional provided for in the legislation.
“The verification is carried out by the Federal Revenue, states, DF and municipalities, together. Therefore, the company cannot have any pending registration and/or tax issues, including debts. During the option period, the cancellation of the request by the Simples Nacional is allowed, unless the request has already been approved”, informed the Revenue.
The Revenue also reminds that microenterprises or small businesses already opting for Simples Nacional do not need to make a new option.
The agency also emphasizes that while the deadline for requesting the option has not expired, the taxpayer can regularize the pending issues that prevent entry into the Simples Nacional by liquidating or paying debts in installments, among other possibilities.
For companies already in operation, the Revenue informed that it will carry out partial processing on the 8th, 15th, 22nd and 29th of January in order to defer requests that had pending issues settled within the deadline.
“If the taxpayer has partially settled the pending issues, only those that remain will be presented and the request may be approved before the final result if all the pending issues are resolved within the deadline. The final result of the option will be announced on February 15th”, informed the Revenue.
Reference: CNN Brasil
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