MEI: category has deadline for extended tax return

Individual Microentrepreneurs (MEIs) who have not yet submitted their tax return may not worry. This is because the Federal Revenue has extended to June 30 the final date for delivery of its Simplified Annual Declaration for the MEI (DASN Simei) for the calendar year 2021.

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This documentation is mandatory for anyone who owns a company registered with Simples Nacional and does not depend on the declaration of an individual in the Income Tax. Therefore, it is necessary to send both statements to the Federal Revenue.

The declaration information

As with the IR, the MEI must also report data on the billing of its micro-enterprise last year. Thus, it is necessary to submit the DASN Simei, also known as the Annual Billing Declaration, even in cases of CNPJ drop. With this, the micro-entrepreneur must provide the following information:

• How much was obtained from Total Gross Revenue in sales with occupations subject to ICMS payment;
• How much was obtained from Total Gross Revenue in rendering of services of any nature subject to payment of ISS;
• Whether or not you had an employee registered during the year (in the case of MEI, only one per CNPJ is allowed).

How to make the income tax declaration being MEI?

To access the DASN Simei program, simply enter the Simples Nacional Portal or the MEI app, available in all virtual stores. Thus, on the Simples Portal, the taxpayer must click on the menu SIMEI – Services > Calculation and Declaration > DASN-SIMEI – Annual Declaration for the MEI. Check out the step-by-step below:

• First inform the CNPJ;
• After selecting “Continue”, the Declare/Rectify screen will appear. Indicate the Calendar Year of 2021;
• In the “Amount of Total Gross Revenue” space, enter the total amount of your billing last year;
• If you have carried out commerce, industry and intercity and interstate transport services, enter the total gross revenue specific to these occupations;
• If you were employed during the past year, click Yes. If not, click No;
• When completing the form, the summary of the Declaration is displayed. The Valor Apurado space shows the sum of the amounts calculated for each tax (INSS, ISS and ICMS), even if a DAS (Simples Nacional Collection Document) has not been issued. The Amount Paid field refers to the sum of all payments last year. Check that everything is correct and click on “Transmit”.

It is important to pay attention to the deadline for submitting the DASN Simei. Since, if the declaration is submitted late, the taxpayer will be subject to the payment of a fine of at least R$ 50.