The government has enacted a temporary measure raising the CSLL rate by one percentage point for banks until the end of 2022. The government has also organized a debt repayment rescheduling program under the Simples Nacional (Relp) program.
As per the temporary measure, taxes on banks will rise from the current 20% to 21% as of the beginning of August. The deadline follows the “Noventina tax principle”, ie three months to come into force.
Also in August, according to the norm, the CSLL of private and equity insurers, among others, will rise from 15% to 16%.
Temporary measures have the force of law once they are published in the Official Gazette. However, they must be approved by the National Congress to become final laws. The text will need to pass through the sieve of the legislature within 120 days.
According to the government, the increase in CSLL for banks is aimed at maintaining the financial and financial balance of the union, and will lead to an increase in collection estimated at R$ 244 million this year.
IPI on soft drink drink
On Friday, the government also announced the publication of a presidential decree to reduce the tax rate The IPI applies to the inputs used for the production of soft drinkslike juices, from 6% to zero.
Since companies are suitable for credits on IPI, lowering the rate terminates this compensation and increases collection. The government estimates that the decision will generate an increase in revenue estimated at more than 250 million Brazilian riyals for 2022.
The g 1 The Ministry of Economy inquired whether the increase in estimated revenue with CSLL rises for banks this year, and with IPI for soft drink juices of about R$500 million in 2022 would be enough to offset the resource loss with Relp, but it did not receive any response until the last update of this report.
Installment for small businesses
At the same time, the government has also regulated the Simple National Scale Debt Rescheduling Program (Relp), which was drawn up by complementary law in March 2022.
With this installment program, businesses can renegotiate debt in up to 15 years and still have discounts — in interest, fines, and fees — commensurate with lower revenue between March and December 2020, compared to the same period in 2019.
- The Federal Revenue expects more than 400,000 companies to join RelpAnd paying debt installments estimated at 8 billion Brazilian riyals.
- Indeed The Public Prosecutor’s Office of the National Treasury (PGFN), which is responsible for collecting the union’s active debt, estimates that about 256,000 companies You must pay 16.2 billion Rls in installments.
According to the government, the program applies to micro and small businesses, including MEI, whether or not they are currently in Simples Nacional. last week , The Simples Nacional Management Committee has extended the deadline for joining Relp to May 31.
The ministry informed that “even if it is excluded or excluded from the system, the company will be able to join the program and pay its debts in installments, as long as it is cleared by Simples, with maturity until February 2022.” Economie.
According to the economic zone, the goal of Relp is to provide better conditions for small, micro, and MEI businesses to weather the economic impacts of the Covid-19 pandemic, allowing them to remain orderly.
To join the program, a company representative must have access to e-CAC . Gateway and click “Payments and Installments,” followed by “SN Debt Stabilization by LC 193/2022 (RELP)” or “MEI Debt Stabilization by LC 193/2022 (RELP)”, as applicable. Memberships are also available at Simples National website.
While joining, according to the government, the company must decide which debts will be included in the program. If you choose to include the debt in installments or in an administrative discussion, you will need to opt out of the installment or process, as the case may be.
“Approval of the membership application is conditional on payment of the first installment and anyone who does not pay the entry fee in full by the eighth (eighth) month of joining Relp (provided in Section 4 of IN), will have membership revoked, taxpayers who joined on April 29, 2022, The first payment will be due on the same day.”
According to the rules, whose gross income has been reduced by:
- 80% or more (or was inactive): 1% of the total debt is paid, without reduction, in installments of up to 8 (until November) and the rest in installments of up to 180 installments, with a discount of 90% on penalties and interest.
- 60%: 2.5% of the total debt, without reduction, is paid in installments up to 8 (until November) and the rest in installments up to 180, with a deduction of 85% on fines and interest.
- 45%: Pay 5.0% of the total debt without reduction up to 8 installments (until November) and the rest in 180 installments with 80% discount on penalties and interest.
- 30%: 7.5% of the total debt is paid without reduction in installments up to 8 installments (until November) and the rest in 180 installments with a 75% discount on penalties and interest.
- 15%: Pay 10% of the total debt without a reduction in installments up to 8 (until November) and the rest in 180 installments with a 70% discount on penalties and interest.
- Without loss (0): 12.5% of the total debt is paid without reduction up to 8 installments (until November) and the rest in 180 installments with a 65% discount on penalties and interest.
The balance paid up to 180 installments must take into account the following minimum amounts:
- From the first to the twelfth installment (first year): 0.4% of the balance of the consolidated debt;
- From the thirteenth to the twenty-fourth installment (second year): 0.5% of the balance of the consolidated debt;
- From the twenty-fifth to the thirty-sixth (third year): 0.6% of the balance of the consolidated debt; And
- From the 37th batch the remainder is divided up to 144 times.
Premiums can’t be less than R$300.00 for small and micro businesses, or R$50 for individual micro-entrepreneurs (MEI).
According to the government, interest equivalent to the Selic rate, payable monthly, is added to each installment, computed from the month following the consolidation (membership application) until the month prior to payment, and 1% for the month in which the payment is made.
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