The final version of the Agreement of the Agreement of the Agreement, which typifies and punishes those who repeatedly break their tax obligations, should include mechanisms that “reward” good taxpayers.
Senate President David Alcolumbre (Union-AP) decided to place PLP 125/2022 in a vote on Tuesday (2), after.
The project rapporteur, Efraim Filho (Union-PB), will present a new opinion on Monday (1st) in the afternoon.
According to reports made to CNNhe intends to incorporate the text to the economic team by delivering another bill on debtors to the House of Representatives, which has never been voted.
Among these points was a program baptized by the IRS, which would offer a reward to companies with taxes up to date, through a bonus of default.
According to the project prepared by the Ministry of Finance, companies with a good payer seal may have a progressive discount of up to 3% in the payment of CSLL (Social Contribution on Net Income), if they are at least three years ago with the tax authorities.
Ephraim also evaluates, according to interlocutors, to include in the report a device on the OAS (authorized economic operator).
Companies recognized for fulfilling their customs obligations will have priority in the clearance of goods, fewer IRS inspections and faster load release when exporting or importing.
The OAS mechanism already exists, but it does not yet have consolidated legislation and would gain more legal protection.
A third point advocated by the Ministry of Finance and should enter the Efraim final report is a cooperative compliance program.
Companies with a positive history in tax payment may regularize tax debts within 120 days, without a fine or with a reduced fine, provided they comply with certain tax governance parameters and actively cooperate with the IRS.
What is a stretch debtor
The project provides for the creation of objective criteria to differentiate the stretch debtor from the common default. The idea is to prevent companies facing punctual difficulties from being confused with those that construct their activity permanently to never pay taxes.
The focus is on recurrence companies, often in the name of oranges or without real heritage, accumulating billionaire debts and distorting competition.
Estimates from the IRS show that about 1,200 CNPJs concentrate R $ 200 billion in debt in this situation.
In the previous version of the Ephraim report, released in December last year, the stretch debtor of taxes was defined as the one in default for four consecutive periods of calculation or six alternate calculation periods.
The focus is on tax debts over R $ 15 million and representing more than 100% of a company’s total assets.
At the end of last year, when there was the last attempt to vote on the Senate, the existence of disagreements and the government’s disarticulation prevented the analysis of the text.
