The Chamber of Deputies approved Bill No. 130/20, which provides for the tax regularization of micro and small companies, opting for the Simples Nacional, with adherence during the state of public health emergency instituted by the Ministry of Health in February 2020 and still in force.
This program offers the possibility of installment payments in three ways:
Payment in up to 6 installments, with a 100% reduction in late payment interest, 70% of late payment fines, whether ex officio or isolated, and 100% of legal charges, including attorney’s fees;
Payment in up to 120 installments, with an 80% reduction in late payment interest, 50% in late payment fines, whether ex officio or isolated, and 100% of legal charges, including attorney’s fees;
Payment in up to 180 installments, with a 60% reduction in late payment interest, 40% in late payment fines, whether ex officio or isolated, and 100% of legal charges, including attorney fees.
The minimum value of each installment is R$100.00 and for individual microentrepreneurs (MEIs), the minimum value will be R$50.00.
The proposal will still be approved by internal committees of the Chamber of Deputies and by the Plenary.
