A bill by Senator Jorginho Mello (PL-SC) suspends small business debt collection with the Treasury during the coronavirus pandemic. According to the text, the benefit applies to tax debts due between April and September this year by entrepreneurs opting for the Simples Nacional regime. Presented in August, the Complementary Bill (PLP) 200/220 is awaiting distribution to Senate thematic commissions.
The project exempts small business owners from the collection of taxes included in the Simples Nacional: Corporate Income Tax (IRPJ), Industrialized Products Tax (IPI), Social Contribution on Net Profit (CSLL), Social Security Financing Contribution (Cofins), contribution to PIS / Pasep, social security employer contribution, Tax on Circulation of Goods and Services (ICMS) and Service Tax (ISS). The moratorium reaches even installment taxes due between April 1 and September 30, 2020.
According to the text, the beneficiaries would have until January 31, 2021 to collect the due taxes. If the entrepreneur chooses to pay the debt in installments until December 31, 2020, each installment cannot exceed 0.3% of the gross revenue recorded in the previous month. In the case of the individual microentrepreneur, the amount must be paid in 60 installments, with a minimum amount of R $ 10. In any case, the Public Treasury cannot charge interest.
Exclusion of benefit
The entrepreneur loses the right to the benefit if he fails to pay three consecutive installments or six alternate installments. If the tax authority finds any attempted fraud to simulate a reduction in revenue, the option is also required to pay all debts immediately.
PLP 200/2020 prohibits small business owners from being excluded from Simples Nacional if they have debts with the National Social Security Institute (INSS) or with the federal, state and municipal public farms. But that only applies as long as the state of public calamity caused by the coronavirus pandemic persists.
The text also allows the Brazilian Micro and Small Business Support Service (Sebrae) to have access to companies’ fiscal and economic data and documents. The objective is to contribute to the implementation of public policies related to small businesses and territorial development.
For Jorginho, “the serious crisis caused by the covid-19 pandemic” generated “profound repercussions and negative effects on all economic activities in the country. Companies, as well as citizens, are facing severe restrictions on working capital to honor their commitments. with financial institutions, suppliers, employees and with the Treasury itself “, he argues.
According to the congressman, the Brazilian Association of the Textile and Clothing Industry, which brings together more than 27 thousand companies, projects a reduction of 20% in the average annual revenue of R $ 177 billion. The retraction, according to the organization, will cause “significant layoff rates” in the sector, which employs 1.5 million workers – 75% of them, women. Jorginho Mello remembers that the average unemployment rate in Brazil should jump from the 12.6% initially forecast to 18% due to the pandemic.