08/21/2023 – 3:49 pm
The Federal Revenue will notify companies that are in debt with Simples Nacional in the coming days from July 27th to August 1st. Those who are in debt with the tax system should be aware, as non-payment may lead to the exclusion of the Legal Entity document. At this moment, approximately, the 1,265,000 largest debtor companies of Simples Nacional will be notified.
+ Federal Revenue excludes 521,000 companies that owe Simples Nacional
In the body of this exclusion message there will be two links for the taxpayer to access: the link “Access to the term”, in which the Term of Exclusion will be opened, the official document that formalizes the exclusion procedure, and the link to the “Pending Report” , a document listing all the taxpayer’s payable debts to the Federal Public Treasury.
The documents may be accessed either through the Simples Nacional Portal, through the DTE-SN, or through the e-CAC Portal on the Federal Revenue of Brazil website, through an access code, or via Gov.BR, a silver or gold level account or digital certificate.
In order to avoid its exclusion from Simples Nacional as of January 2024, the company must settle all its debts, through cash payment or installments, or even exclusively for debts registered in the Union Active Debt (DAU) , by means of a transaction, as provided in the last PGDAU public notice in force, within 30 days from the date of acknowledgment of the Term of Exclusion.
The company that settles pending issues within the aforementioned period will not be excluded from the debts contained in the aforementioned Exclusion Term, making it null and void. It will therefore continue under the Simples regime, with no need for any other procedure, and attendance at any RFB unit is unnecessary.
The company that wishes to challenge the Term of Exclusion must forward the objection to the Judgment Delegate of the Federal Revenue Service of Brazil, and file it via the internet, as instructed on the website of the Federal Revenue Service of Brazil, menu Services > Defenses and Resources > Oppose Exclusion of Simple Nacional.
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