Put Mariana Martins and Marcelo Blecher – 18/05/2020

Resolution CGSN 155/2020 was published in the Official Gazette of the Union (“DOU”) this Monday, May 18, 2020, through which the Simples Nacional Management Committee (“CGSN”) granted an extension of the due dates for monthly installments related to installments administered by the RFB and the PGFN celebrated to pay taxes assessed in the Simples Nacional, due to the COVID-19 pandemic.

In summary, the installments originally due in May, June and July 2020 are extended, respectively, until the last business day of August, October and December 2020.

Said Resolution is in line with the terms of Ordinance ME 201/2020, published in the DOU last Tuesday, 05/12, which had already established the postponement of the due dates for monthly installments related to installment programs for federal debts calculated outside Simples.

It is also important to highlight that art. 2^[1] of Resolution CGSN 155/2020 extends from 60 (sixty) to 180 (one hundred and eighty) days the deadline for micro and small companies registered with the CNPJ during the year 2020 to formalize their option for Simples Nacional, as companies starting their activities.

Our tax team is available to clarify any doubts your company may have regarding the matters discussed here.

[1] Art. 2 Micro and small businesses registered with the CNPJ during 2020 may formalize the option for Simples Nacional, as companies starting their activities, within a period of up to 30 (thirty) days, counted from the last approval of registration, whether municipal or, if required, state, as long as it does not exceed 180 (one hundred and eighty) days from the opening date stated in the CNPJ.