The Managing Committee of Simples Nacional (CGSN) approved yesterday, March 18, 2020, CGSN Resolution No. 152, which extends the deadline for payment of federal taxes under Simples Nacional.
The measure, which also applies to Individual Microentrepreneurs (MEI), is part of the package to minimize the economic impacts of the coronavirus pandemic.
With this, the federal taxes calculated in the Generator Program of the Collection Document of the National Simple – Declaratory (PGDAS-D) and Generator Program of the DAS for the MEI (PGMEI) were extended as follows:
I – the March 2020 Calculation Period, originally due on April 20, 2020, becomes due on October 20, 2020;
II – the April 2020 Calculation Period, originally due on May 20, 2020, becomes due on November 20, 2020; and
III- the May 2020 Calculation Period, originally due on June 22, 2020, becomes due on December 21, 2020.
But PLEASE NOTE: The February 2020 billing period, due on March 20, 2020, has its due date held.
An Executive Declaratory Act of the Special Secretariat of the Federal Revenue of Brazil, still pending publication, will guide the operational procedures to be adopted by taxpayers to comply with the effects of the Resolution.
CGSN Resolution No. 152, dated March 18, 2020, has been forwarded for publication in the Federal Official Gazette.
The Tax Law team at DDSA – De Luca, Derenusson e Schuttoff Advogados is available to clarify any questions on the subject.