The CGSN Resolutions 138 and 139, which regulate the Special Program for the Tax Regularization of Micro-Enterprises and Small Enterprises that opted for the National Simple (PERT-SN), as provided for in the Law, were published on 04/23/2018 in the Official Gazette of the Union. Complementary nº 162, of 4/4/2018.

The adhesion to the PERT-SN can be made until 9/7/2018, according to the procedures that will be established by the Federal Revenue, PGFN, States and Municipalities.

The debts calculated in the National Simples until the jurisdiction of November 2017 may be split in up to 180 monthly installments.

The first five installments will mature as of the month of adhesion, corresponding to 1% of the consolidated debt, adjusted by SELIC.

If the taxpayer does not fully pay the amounts corresponding to 5% of the consolidated debt (with the appropriate updates), the installment will be canceled.

The remaining balance (95%) could be:

  • Liquidated integrally, in a single installment, with 90% reduction of default interest, 70% of delinquency fines, legal or isolated, and 100% of legal charges, including attorney’s fees;
  • Parceled in up to 145 monthly and successive, with 80% reduction of default interest, 50% of delinquency fines, ex officio or isolated fines and 100% of legal charges, including attorney’s fees; or
  • Parceled in up to 175 monthly and successive, with a reduction of 50% of default interest, 25% of fines for late payment, ex officio or isolated and 100% of legal charges, including attorney’s fees.
  • The choice of modality will occur at the time of accession and will be irreversible.
  • The minimum installment will be R $ 50.00 for the Individual Microentrepreneur (MEI) and R $ 300.00 for the other microenterprises and small businesses. The installments will be adjusted by the SELIC.

Requests will be directed to RFB, except for debts:

  • Registered in Active Debt of the Union, which will be parceled with the PGFN;
  • ICMS and ISS are sent for registration in active debt of the States or Municipalities, by virtue of an agreement with the PGFN, which will be parceled out to the respective federated entities.
  • The request for installment payment will entail a compulsory and definitive waiver of previous installments (up to November / 2017), without reinstatement of the severance payments terminated if the new installments are canceled or terminated.