Text, approved last week by the Constitution and Justice Commission (CCJ), must be analyzed by the Plenary and, if approved, will go to the House of Representatives
O He marked Wednesday (24) the vote of the Complementary Bill (PLP) 108/2024, which deals with the second stage of the regulation of the tax reform. The text, approved last week by the Constitution and Justice Commission (CCJ), must be analyzed by the Plenary and, if approved, will go to the House of Representatives.
The proposal defines rules for the Committee Management of Goods and Services Tax (IBS), responsible for collecting and distributing the State and Municipal Tribute, in addition to the contribution on goods and services (CBS), of federal competence. These two taxes will replace part of the current consumption tax structure and begin to be in force in 2027, with a test period in 2026.
Prior to that, on Tuesday (23), senators should vote for PLP 168/2025, which regulates the provisional measure designed to help companies impacted by the “tariff” imposed by the United States. The bill, presented by the Senate government leader, Jaques Wagner (PT-BA), is under urgent regime.
The text excludes, by the end of 2026, the extraordinary credits and the tax waivers provided for in the provisional measure of the tax framework and the primary result goals. The proposal also releases up to R $ 5 billion in tax waivers by the Reintegra program and authorizes the Union to expand up to R $ 4.5 billion the contributions in three guarantee funds: the Operations Guarantee Fund (FGO), the Investment Guarantee Fund (FGI) and the FGCE Credit Operations Guarantee Fund (FGCE).
