The Chamber of Deputies approved, last Thursday(20), a request that gives urgency to the Complementary Bill (PLP) that makes changes to theNational Simples. The proposal is part of the Acredita Exportação program, which foresees the creation of transition rules until the conclusion of the Tax Reform, in 2032.
The request, made by the Government leader in the Chamber, José Guimarães (PT-CE), allows the investigation of tax credits on revenues from exports by regime optants. The project must amend the National Statute of the Microenterprise and Small Business, which currently prohibits the generation of tax credits for those who choose the Simples Nacional.
According to thecorporate lawyer Mayra Saitta, do Saitta Law OfficeThe project may bring some changes for micro and small entrepreneurs in tax burden, revenue brackets, and even business competitiveness.
“The companies that should benefit are those that fall within the Simples Nacional rules and that have a tax structure aligned with the new changes. On the other hand, companies that currently use loopholes to reduce taxes in a way that is not aligned with the new regulations will need to adapt quickly to avoid penalties,” explains the lawyer.
According to Saitta, the main expected benefits include:
- Possible reduction of tax burden: Depending on the activity and revenue, some tax rate bands may become more advantageous;
- More clarity in taxation: The project may bring adjustments that make the application of rates more predictable and fair for certain sectors;
- Expansion of limits: If the project includes an increase in the revenue ceiling, some companies will be able to remain in Simples for longer before needing to migrate to another tax regime.
