With the approach of the end of the year, it is essential that entrepreneurs who intend to change the tax regime of their companies pay attention to the deadlines for joining the Simples Nacional in 2025. Filipe Bandeira, accountant and lawyer, partner of Fonteles & Associados, reinforces the importance of complying with the deadlines set by tax legislation
“Conforme estabelecido na Resolução Nº 140/2018 do Comitê Gestor do Simples Nacional, the companies in operation, optants for Actual or Presumed Profit, who wish to opt for the Simples Nacional, they must make this option in the month of January, explain Filipe Bandeira. In this way, the deadline for enrollment will be from January 1 to January 31, 2025, and the choice will take effect from the first day of the calendar year
The lawyer emphasizes that, for companies that are starting their activities, the period to apply for membership in the Simples Nacional is different. In the case of new companies, the deadline is 30 days counted from the last approval of the municipal or state registration, since 60 days have not passed since obtaining the CNPJ, clarifies Filipe Bandeira
This regime change can bring advantages for small and medium entrepreneurs, how the simplification of taxes and the reduction of the tax burden. However, the specialist warns that it is essential to conduct prior analysis and proper planning to ensure that the change is beneficial for the company
