Simple national

Legal entity that does not regularize the totality of its debts within 30 days counted from the science will be excluded from the National Simple

The Internal Revenue Service will notify, on Tuesday (12), more than 556 thousand micro and small debtor companies of R $ 22.7 billion in social security debts and other debts. The Executive Declaratory Acts (ADE) will be made available at the National Tax Office of the Simples Nacional (DTE-SN), which will notify the plaintiffs by the National Simple of their social security and non-pension debts, the Federal Revenue Service and the Attorney General's Office National (PGFN).

The Revenue warned that "micro and small companies should be careful not to exclude the simplified and differentiated tax regime favored by Simples Nacional due to delinquency."

From the date of the knowledge of the exclusionary ADE, the taxpayer will have a period of 30 days for the regularization of all debits in cash, in installments or through compensation.

The content of the exclusionary ADE can be accessed by the Simples Nacional Portal or by the Virtual Service (e-CAC), on the website of the Federal Revenue Service, by means of a digital certificate or access code. The deadline to consult the ADE is 45 days from its availability in the DTE-SN, and the science for this platform will be considered personal for all legal purposes, the Revenue informed.

The legal entity that does not regularize the totality of its debts within 30 days counted from the science will be excluded from the National Simples, with effect from January 1, 2018.

Source: Portal Brasil, with information from Agência Brasil and the Federal Revenue Service