The former mayor of the House of Representatives and rapporteur of the bill that exempts income tax for those who earn up to R $ 5,000, Arthur Lira (PP-AL) decided to postpone the delivery of the opinion on the proposal. The publication of the text was scheduled for this Friday (27). According to Lira’s allies, the text is ready, but will not be released for now.
The postponement occurs amid the crisis between government and the National Congress, which climbed on Wednesday (25), with the. For the IR rapporteur, there is no “climate” for the proposal to be presented.
The Legislative Decree project that suspended the increase in IOF was based on late last night, after boiling in the relationship between Congress and Government increasing with.
IR exemption should generate a tax waiver of revenues of R $ 27 billion for the Union. The government text establishes as a form of compensation a.
Aliquot
The rate starts at zero and will gradually rise, until those who receive more than $ 1.2 million every year pay at least 10% of their income, including dividends – a profit distribution model by companies that is now exempt to individuals.
The creation of the minimum tax on high income would be a form of compensation for the loss that public coffers will have the exemption of income tax for those who earn up to $ 5,000.
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The original government project foresees that the sum between the rates paid by the company, such as IRPJ and CSLL, and the tax rate that would pay for minimum tax give more than 34%, a “reducer” will be applied to the calculation.
For example, if the company pays a total of 29% of taxes, and the partner is charged at 8% minimum tax for its high income, the global tax rate paid for it would be 37%. In this case, it would be applied to a 3% reduction to reach a maximum of 34% of collection.
For Lira, the form of reducing the collection for those who reach an aliquot sum above the established limit of 34%, for example, needs to be determined in the current project and not in later regulation, as the government foreseen.
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The rapporteur also considers that the 10% rate may be changed, as the Brazilian is very taxed on consumption taxes and not just the income.
Progressions calculations
Lira also criticizes government progressions calculations for fee collection in the richest dividends. He states that there is a “mismatch” in the calculations. For the rapporteur, the pace of growth between the progressive rates of IRPFM in the annual calculation, ranging from 0 % to 10 % according to the total income between R $ 600 thousand and R $ 1.2 million, is very fast.
And then a fixed rate of 10%is maintained, even for values well above R $ 1.2 million. The rapporteur suggests a more elastic and less abrupt evolution between progressive rates.
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Another change evaluated by Lira is the inclusion of direct compensation to states and municipalities for the loss of collection with the increase in the exemption range. The mechanism would have to be direct transfer to federative entities, without going through the back. This is because, municipalities and states retain part of the salaries of servers at source, also as part of the income tax.
