2024-02-09 16:08:55
The National Congress should soon analyze the Bill No. 15/2024, which “establishes tax and customs compliance programs within the scope of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Finance and provides for persistent debtors and the conditions for enjoying tax benefits”. The text was sent to the legislative branch by the Federal Government on the last day of January, as a matter of urgency.
The project was detailed to the press at the beginning of February by the Special Secretary of the Federal Revenue, Robinson Barreirinhas. On the occasion, he clarified the three pillars of the proposal, substantiated in the segments of “compliance”, “benefits control” and “contumacious debtor”.
With regard to compliance, the new legislation should benefit citizens considered by the Tax Authorities to be good taxpayers, there is the Tax Cooperative Compliance program (Confia), Sintonia, which encourages tax compliance, and the Authorized Economic Operator (OEA).
Confia is aimed at large companies and membership will be voluntary. João Murilo Alves Frazon, managing partner of the Tax Center at the Melo Advogados Associados Office, explains that the program will offer taxpayers with revenues above two billion reais per year the ability to open their tax planning to the Federal Revenue Service in order to receive guidance. Furthermore, companies that join Confia and comply with fiscal governance parameters in cooperation with the Tax Authorities will receive a seal of compliance. “This approval allows the regularization of any debts, within a period of up to one hundred and twenty days, with a reduced fine or complete exclusion of the penalty”, points out Frazon.
He also clarifies that the Sintonia program is more comprehensive and aims to reward taxpayers who comply with tax compliance rules, with stamps that make it possible to reduce the payment of Social Contribution on Net Profit (CSLL), at the rate of 1% per year, up to a limit of 3%.
Finally, the OAS consists of improving the authorized economic operator system, currently in force, which rewards taxpayers who comply with customs obligations. As in previous programs, taxpayers will be awarded stamps that grant the right to priority clearance, reduced customs checks and deferred payment of taxes.
In João Frazon’s view, it is possible to conclude that, although in the initial stage of processing, the Bill No. 15/2024 will impact taxpayers’ daily lives, from tax planning to existing debts. “This is because, at the same time as it indicates a new paradigm of relationship between the Federal Revenue of Brazil and taxpayers, with a more collaborative bias, the bill denotes, on the other hand, the adoption of inspection measures and stricter penalties”, argues.
Oversight
The Brazilian Federal Revenue will now supervise the scope of tax benefits. With the aim of exercising greater control over self-enjoyment incentives. Therefore, eligible taxpayers must fill out an online form in order to demonstrate full compliance with the legal requirements for the respective benefit.
Finally, João Frazon highlights that in the persistent debtor segment, the Federal Revenue Service indicates the adoption of stricter measures in the face of companies that, according to the Tax Authority’s understanding, fail to collect taxes systematically and intentionally. “It is estimated that a thousand legal entities may not be classified in this category”, he reports.
The bill also provides for the creation of a register of so-called persistent debtors, with a period of time for defense and self-regularization. If a crime once morest the tax system is committed, there will be criminal liability. The requirements that will be observed by the Federal Revenue, according to Frazon, are:
- Debt that exceeds the amount of fifteen million reais and exceeds assets;
- Debt above fifteen million reais registered as active debt for a period exceeding one year;
- Debt that exceeds the amount of fifteen million reais arising from a CNPJ that was downloaded or ineligible within the past five years.
João Frazon emphasizes that, due to the relevant impact, the Bill No. 15/2024 requires careful monitoring of taxpayers in order to enable greater predictability regarding the changes promoted by the likely new rule.
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