The Chamber of Deputies approved, last Thursday(20), a request that gives urgency to the Complementary Law Project (PLP) that makes changes to theNational Simples. The proposal is part of the Acredita Exportação program, that provides for the creation of transition rules until the completion of the Tax Reform, in 2032.
The request, made by the Government leader in the Chamber, José Guimarães (PT-CE), allows the assessment of tax credits on revenues from exports of taxpayers under the regime. The project must change the National Statute of Microenterprises and Small Businesses that, currently, prohibits the generation of tax credits for those who choose the Simples Nacional
According to thecorporate lawyer Mayra Saitta, do Saitta Law Office, the project may represent some changes for micro and small entrepreneurs in the tax burden, in the revenue ranges and even in the competitiveness of the business.
"The companies that should benefit are those that fall under the rules of Simples Nacional and have a tax structure aligned with the new changes". On the other hand, companies that today use loopholes to reduce taxes in a way not aligned with the new regulations will need to adapt quickly to avoid penalties, explain the lawyer
According to Saitta, the main expected benefits include
- Possible reduction of tax burdenDepending on the activity and the revenue, some tax brackets may become more advantageous
- More clarity in taxationThe project may bring adjustments that make the application of rates more predictable and fair for certain sectors
- Expansion of limitsIf the project includes an increase in the revenue ceiling, some companies may be able to remain in the Simples for longer before needing to migrate to another tax regime
