On October 31, 2022, Ordinance PGFN No. 9,444/2022 was published, which extended the deadlines for joining the Tax Recovery Program and the Tax Regularization Program for debts from the Special Unified Regime for Collection of Taxes and Contributions due by Microenterprises and Small Businesses (Simples Nacional), whose adhesions may now be made until December 30, 2022, at 7 pm, through the Regularize portal.
It is worth mentioning that the mentioned Programs cover the following transactions:
- Extraordinary and Exceptional Transactions for debts registered in the Active Debt Certificate, social security debts and FUNRURAL debts collected from individual taxpayers, individual entrepreneurs, microenterprises, small businesses, educational institutions, Santas Casas de Misericórdia, as well as for cooperative societies, religious organizations, other civil society organizations and other legal entities regulated by PGFN Ordinances No. 9,924/2020 and 14,402/2020
- Exceptional Transaction for Simples Nacional optants, regulated by PGFN Ordinances No. 18,731/2020 and within the scope of the Tax Regularization Program for debts of the Special Unified Regime for Collection of Taxes and Contributions due by Micro and Small Businesses (Simples Nacional), regulated by Ordinance No. 214/2022 and;
- Exceptional Transaction for rural and land debts related to rural credit operations, the Land and Agrarian Reform Fund and Loan Agreement 4,147-BR, regulated by PGFN Ordinance No. 21,561/2020
- Transaction related to the Emergency Program for the Resumption of the Events Sector (Perse) PGFN Ordinance No. 7,917/2021
Taxpayers who have already entered into a transaction or signed up to an installment plan may also seek to renegotiate the respective agreement to include other debts registered as active debts of the Union.
