Faced with the crisis caused by the coronavirus pandemic (COVID-19), Firjan submitted a series of requests to the Federal, State and Municipal Governments to extend for 180 days the payment of all taxes and installments of active installments due from on March 19, as well as the deadlines for complying with accessory obligations are extended. Despite the partial fulfillment of the claims, the measures adopted may not be sufficient to allow companies to face the crisis.

Considering the scenario caused by the coronavirus, the need for social withdrawal and the paralysis of economic activities, the forecast is that many companies will have their revenues reduced in the coming months. In this context, it is of fundamental importance that the Simples Nacional due on March 20, be postponed, as these values will allow entrepreneurs to improve cash flow and meet their obligations.

The lack of an extension on March 20 will not allow micro and small business owners to make an immediate and necessary improvement in cash flow.

The objective of the claims is to reinforce the resilience of the national productive sector, especially small and medium-sized companies. They are fundamental measures to guarantee the subsistence of companies and the maintenance of jobs.

In response, the Federal Government presented the postponement for 3 (three) months of the payment of FGTS and the portion of federal taxes included in the Simples Nacional, of the Calculation Periods of March, April and May 2020.

In addition, the Federal Government authorized the suspension of taxpayers' defense terms for 90 days in the administrative proceedings for the collection of the Union's active debt; forwarding of active debt certificates for protest; the establishment of taxpayer collection and accountability procedures; and procedures for termination of installments due to default.

The transaction of debts registered in active debt was also authorized, with the payment of 1% down payment, which can be divided into up to 3 (three) equal and successive installments and the remainder of the debt will be paid in up to 81 months or up to 97 months. hypothesis of taxpayer natural person, individual entrepreneur, micro-company or small business, being certain that the payment of the entry can be postponed until the last working day of the month of June 2020.