2024-11-01 14:36:00
For 13 years, Brazil has been the country that offers the worst return on the taxes it collects for the well-being of society, among the 30 countries with the highest tax burden in the world, presenting a Human Development Index (IDH) of 0.760. This is what a study carried out by the Brazilian Institute of Tax Planning says (IBPT), which also pointed out a tax burden of 32.39% of the Gross Domestic Product (GDP).
According to the Fiscal Policy Observatory, from Fundação Getulio Vargas (FGV), the gross tax burden (CTB) in 2023 was 32.44% of GDP, which reached R$10.9 trillion in the period according to the Brazilian Institute of Geography and Statistics (IBGE), which places Brazil with a tax burden close to that of the developed countries of the Organization for Economic Cooperation and Development (OECD), according to what was determined by the National Treasury in the latest Estimate of the General Government’s Gross Tax Burden.
The expectation for 2024 is for growth in revenue, which was achieved by September R$ 1.93 trillionpart of this is due to several measures to reinforce the government’s cash flow, such as the MF Normative Ordinance No. 14/2024which established limits for taxpayers to offset credits arising from final and unappealable court decisions, established in Provisional Measure No. 1,202/23later converted to Lei nº 14,873/24 ea Complementary Law No. 208/24 which extended the deadline for the tax authorities to collect tax debts.
In the judiciary, while the Federal Supreme Court (STF) ruled on the constitutionality of incidence PIS and Cofins on the rental of movable and immovable assets, the Tax on the Circulation of Goods and Services (ICMS) on maritime transport services, as well as and approved the withdrawal of exemption to oil operations in the Manaus Free Trade Zone. The Superior Court of Justice (STJ) determined the inclusion of the Distribution System Usage Tariff (TUSD) and the Transmission System Usage Tariff (TUST) in the ICMS calculation basis for electrical energy, denied taxpayers the right to utilization of PIS and Cofins credits on items considered linked to the acquisition cost of products subject to single-phase taxation and decided that there is no limit of 20 salaries minimum requirements for companies to calculate contributions destined to System S.
The Administrative Council for Tax Appeals (CARF) body linked to the Ministry of Economy that judges cases relating to the payment of federal taxes, has repeatedly expressed itself in an unfavorable manner to the taxpayer, such as recognizing the incidence Income Tax Withheld at Source (IRRF) on interest remittances abroad, when accepting the incidence of social security contributions on the stock optionsProfit Sharing Programs (PLR) e gratification, validate the collection of IRPJ on the financial results of rural insurance operations, while prevent the use of credit referring to the Public Lighting Service Contribution (Cosip) in calculating contributions to PIS and Cofins, and more recently when approving 16 new statements of summaries, of which 9 are favorable to the tax authorities.
Second Ricardo Vivacquafounding partner of Vivacqua Lawyers“there are other actors contributing to the improvement of the government’s accounts, such as the PGFN, which on 10/15/24 filed an embargo for a declaration so that a decision of the STF retroactively to 2018, avoiding the recovery by taxpayers of the employer’s social security contribution on the constitutional third of vacation, as per His 985”.
The lawyer also reminds that “recently CARF reviewing positioning The previous ruling defined that the practice of acts that constitute crimes against the tax system implies the loss of tax incentives in the corresponding calendar year, regardless of a final court sentence”.
The lawyer also says “he agrees with the position expressed by the former director of the Independent Fiscal Institution (IFI), of the Senate, Vilma da Conceição Pinto at CNNwhen he stated that ‘the tax burden in Brazil has already reached high levels, making further increases impossible’ and understands that there is a joint effort to increase tax collection, but that this situation could compromise the sustainable growth of tax revenue by harming the national production chain , reduce the creation of jobs and consequently reduce the circulation of wealth”.
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#Taxes #weigh #taxpayers #pockets
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