If the text is approved, MEIs will also be able to participate in the program and will not be able to have their taxation regime changed
The PLP (complementary bill) 4 of 24 creates a program to settle debts of tax payers (tax or otherwise) with the Union, local authorities and foundations. MEIs (Individual Microentrepreneurs) will also be able to participate in the program and will not be able to have their taxation regime changed if they are up to date with payments.
The renegotiation program allows payment in cash, without fines or interest; or paid in up to 180 installments, with a 60% discount on fines and 25% on interest.
For MEI, the possibility of a discount is greater: a 30% reduction in the total value of the debt for payment in cash. Or pay in up to 12 installments, without fines or interest.
The renegotiation includes event taxes until December 31, 2023 and the installments must be at least R$200.
Credit write-off
The text also allows you to pay off or amortize the debt using, for example, CSLL (Social Contribution on Net Profit) credits or court orders federal.
Whoever chooses to pay in installments recognizes the debt for the debts paid in installments and only for them.
If the tax payer leaves an outstanding installment, he or she will no longer participate in the installment plan, and the charge will be made again. Installments paid up to 30 days late will not be considered outstanding.
For installments, there is no need for a guarantee or inclusion of assets as collateral, except in cases of attachment being executed in court.
No short term solution
According to the deputy Luiz Gastão (PSD-CE), author of the proposal, Brazil is facing a growing number of tax cases with no prospects for resolution in the short or medium term.
This scenario, according to the congressman, affects both taxpayers, excluded from programs such as Simples, and the Public Authorities, with reduced revenue.
“The scenario of economic slowdown and increased inflation that has been building in 2023 contributes to the default of small businesses, especially MEIs”said Gaston.
Next steps
The proposal will be analyzed by the Industry, Commerce and Services committees; Finance and Taxation; and Constitution and Justice and Citizenship. If approved, it goes to the plenary.
With information from Chamber Agency.
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