The New Proposal Approved by the Chamber Creates Special Conditions for Individual Microentrepreneurs to Install Tax Debts in Up to 60 Monthly Installments, with Reduction of Interest, Fines, and Charges, Promoting More Financial Breathing Room and Stimulus to Formalization of Small Businesses
The new proposal approved by the Chamber expands the possibilities for tax regularization for individual microentrepreneurs (MEIs). The Complementary Law Project (PLP) No. 131/2024 allows the installment of debts in up to 60 monthly installments, with discounts on fines, interest, and legal charges.
The measure aims to balance public revenue and the survival of small businesses, many of which face difficulties in keeping their obligations up to date. With over 15 million active MEIs in the country, the initiative aims to prevent the exclusion of entrepreneurs from the formal system and preserve local jobs.
How Installment Will Work
The approved text stipulates that the installment can be made in up to 60 months, with specific rules to ensure financial viability.
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The minimum value of each installment will be 5% of the current minimum wage, equivalent today to R$ 75.90. The first installment must be paid at the time of enrollment, and the others will be adjusted monthly by the Selic rate.
The project also authorizes the Union, states, and municipalities to grant discounts on interest, fines, and charges, according to their own regulations.
The goal is to allow defaulting MEIs to regularize their debts without compromising cash flow and to avoid exclusion processes from the simplified regime.
Deadlines and Conditions for Enrollment
After the enrollment request, the maximum period for concluding the negotiation will be 60 days, counted from the application to the Federal Revenue Service or the Treasury Department.
If the microentrepreneur fails to pay three consecutive installments or six alternate installments, the installment plan will be automatically canceled.
Nevertheless, the project guarantees a new opportunity for negotiation in case of proven financial incapacity.
For this, the taxpayer must present an updated regularization plan, demonstrating payment efforts and continuity of business activity.
Why the Measure Is Considered Important
The project’s rapporteur, Congressman Beto Richa (PSDB-PR), stated that the proposal seeks to reconcile revenue and the economic sustainability of small businesses.
According to him, many microentrepreneurs accumulate debts due to temporary difficulties, which compromises formalization and poses a risk of business closure.
“The proposal takes into account the real payment capacity of the MEI and offers a fair and sustainable way out for those who want to regularize their situation”, said the congressman during the proceedings.
The measure also has the potential to stimulate the enrollment of informal workers, reducing legal and tax insecurity.
Impact on the MEI and the Government
With the expanded installment plan and reductions of charges, the government expects to gradually recover tax credits, while maintaining millions of active entrepreneurs.
For MEIs, the project represents predictability and fiscal tranquility, especially for those who faced revenue drops in recent years.
Additionally, the special installment plan can prevent microentrepreneurs from being excluded from the Simples Nacional due to default, ensuring the continuity of the regime’s benefits, such as reduced rates and simplified accounting obligations.
Proceedings and Next Steps
The PLP 131/2024 still needs to be analyzed by the Finance and Taxation Committees and the Constitution and Justice Committee (CCJ) before proceeding to a final vote in the Chamber’s Plenary.
If approved, it will be sent to the Federal Senate and subsequently to presidential sanction.
The proposal is seen as a step forward in the policy of support for small entrepreneurs, who represent an essential part of income and job generation in the country.
The text is also aligned with other initiatives aimed at tax recovery and simplification for micro and small businesses.

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