According to data provided by the Credit Protection Service (SPC) in 2018, almost half of Brazilians are in default. The total number of debtors, with data up to July, is 63.4 million, which represents 40.3% of the national population. Proportionally, it is as if each person owed R $ 4,426.00 and when we talk about micro and small companies, the amount owed exceeds R $ 5 million. In many cases, individuals and legal entities owe these values to the government.
This type of indebtedness is more common than you might think. It may be a consequence of carelessness in the Income Tax Return or delay in contributions by MEIs. Whatever the case, it is possible that the debt in question is parceled out and searching for this option prevents the financial situation of the debtor from becoming a dangerous snowball.
For those who seek to regularize the debts or want to help those who need to do this, we explain how to install debt with the IRS to put the current financial situation.
Who can do the installment?
Both individuals and corporations may seek to pay off debts with the Treasury. Requests from small, medium and large companies, including organizations in the process of judicial recovery, are allowed.
This is what determines the Law 13496/2017 , which resulted in the Special Program for Tax Regularization (Pert). It is possible to negotiate debts of a tax and non-tax nature.
Also included in this case are the amounts to be discounted from third parties, but not collected, such as INSS and IRPF . If the debts are below R $ 15 million, special conditions will be guaranteed in payment.
In this year, micro and small companies that opted for the simple could install the debts due until December 29, 2017.
For payments outside the special model there is no deadline for application. In addition to the aforementioned restriction, it is necessary to observe some rules before requesting the installment of debt.
Rules to be observed
This is one of the aspects that most demand the attention of the debtors. Firstly, you need to understand what each type of debt will bring from specific to your installment. Take the example where the debt is related to income tax.
There will be a fine of 1% on the value in question each month, an amount that can reach the limit of 20%. At the time of payment, it means that the taxpayer should bear the amount related to the debt plus the additions.
The installments that can be traded with Selic rate application are of two types. In the first, there is a payment of 20% of the cash value.
The remainder of the debt can be divided up to 60 times. A larger distribution of payments is also possible, with 6% in cash in the first year, 7.2% and 8.4% in the following years.
What remains of the debt will be divided into 84 installments. Individuals have a minimum monthly fee of R $ 50.00. Payment that decreases over the months.
In addition to respecting the deadlines to pay the installment, you must withdraw legal challenges against the Revenue.
- Remove your debts from the IRS .
How to request the installment of debts
The request can be made through the internet, accessing the website of the Federal Revenue and looking for the area of the citizen. This is where you will find the options for debt repayment.
It is recommended that the simplified model be chosen. Microentrepreneurs can apply for membership through the Entrepreneur Portal or the Simples Nacional Portal.
For this specific circumstance, it is essential to present the Simplified Annual Declaration for the Individual Microentrepreneur (DASN-Simei). In all cases, after negotiating the amounts to be paid, you should print the payment guide.
The debtor must always keep an eye on the payment dates. In case of any delay, a fine will be charged on the debt. For the MEI and individuals, the installment payment can be requested at any time. Therefore, there is no specific time limit for terminating applications.
For these debts in particular there is the Non-Tax Debt Regularization Program (PRD). Established by Law 13,494 / 2017, in this case an entry value of 40% is allowed for renegotiations in two installments. The second month will incur a 90% reduction in interest, as well as fines for late payments and similar. There are three other possibilities for negotiation.
The minimum amount of benefits here is R $ 200 for individuals, and R $ 1,000 for legal. Once again the plots must be observed. This is a value that may not be included in any future model of negotiation and installment. It should be noted that it is possible to keep only one installment at a time.
Additional information about debts
Parceling your debt with the IRS is a simple process that can be done over the internet. The registration in the portal responsible only demands CPF number, voter’s title and date of birth.
Just be very careful and watch the deadlines and rules that must be followed. Especially because it is possible to have your plots terminated.
This can happen when there is no payment in three installments. No matter if they are consecutive. Debtor balance after the expiration date of the final installment is also reason for the negotiation to be rescinded.
What’s more, monthly amounts that have been partially paid will be considered as default. Those who seek special installments – in up to 120 installments – must observe the deadline for application, as previously mentioned.
Finally, keep in mind that debts related to Active Debts in the Union will not be split. Also, in the cases of Taxes on Transactions related to the Circulation of Goods and Provision of Interstate and Intermunicipal Transport Services – ICMS, as well as Communication and Services of any kind.
Using the installment plan is the best way to regularize the situation with the revenue. In many cases, the loan can be a complementary outlet to pay off your debts.