The federal government announced this Friday (2) that it will forward a bill to Congress to encourage a relationship of cooperation between the Federal Revenue and taxpayers – and distinguish good payers (who can count on benefits).
The information was released by the Secretary of Revenue, Robinson Barreirinhas. According to him, the text will be sent to parliamentarians under a constitutional urgency regime, that is, it will be blocked from the Chamber or Senate agenda if it is not approved within 45 days.
According to Barreirinhas, the proposal will also seek map companies with tax benefitsthat is, those that pay less taxes, in addition to establish stricter rules for the so-called “contumacious debtor” – a company opened precisely with the strategy of not paying taxes.
Barreirinhas assessed, without citing values, that the bill could provide an improvement in public accounts.
“It is not included in the measures to eliminate the deficit. But everything that comes here will be important. This will provide a gain, but we are not counting on this for this year’s target”, declared the secretary.
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The first pillar of the bill deals with the conformitythat is, to establish a new way of relating companies with the Tax Authorities, seeking to avoid punitive inspections and the imposition of ex officio fines.
“The bill brings pillars for compliance, for the Federal Revenue to stop being punitive, to be a guiding Revenue for good taxpayers. We need a change in the culture of the Tax Authorities, and a minimum tax framework, which is being presented in three pillars “, declared the Secretary of Revenue, Robinson Barreirinhas, to journalists.
To this end, two programs will be launched: Confia and Sintonia. The project also consolidates the regulation of the Authorized Economic Operator (OAS) program – which deals with the rules for import clearance.
- Confia Program: will be directed to large companies in the country, who will have the option to join. The Government will seek, with guidance, that they have a good governance structure and that they pay taxes correctly. The Tax Authority’s idea is that the company is a partner and that, in case of disagreements, there is an agreement between the parties to avoid fines. And that any disputes only happen after a series of procedures.
- Tune Program: will be a stimulus for good practices and regularity for all companies in the country, also focused on guidance and dialogue (mainly through electronic channels) that will be classified according to compliance criteria (punctual and correct payment of taxes, for example). Anyone who is well “ranked” by the Tax Authorities may have a compliance bonus that varies from 1% to 3% of the amount owed in CSLL. You will also be given a period of time for “self-regularization” if you owe taxes.
- Authorized Economic Operator (OAS): consolidation of the regulation of an already existing program at the Federal Revenue, which rewards, with rapid clearance of goods at ports and airports, companies that are considered trustworthy – after a mechanism for checking imports by the agency’s inspectors.
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According to Secretary Robinson Barreirinhas, an electronic form will be sent to companies that have tax benefits. It will be up to each firm to indicate what benefits it has.
“When the company says this, the IRS will inform whether they are entitled to that benefit. If they are eligible, if they have legal problems: if they are in Cadin, for example, preventing the benefit (…) Let’s see if whoever is taking advantage of the benefits benefits are entitled to. Without having revoked any benefits, we can reduce those who are not entitled. It is an intelligent model to take an important step in this regard [cortar os benefícios para 2% do PIB em 2029]”, he said.
The third point of the bill deals with the so-called “contumacious debtor”, that is, someone who seeks, according to the Tax Authorities, to avoid paying taxes. And by acting this way, it hurts competition and breaks competing companies.
According to Barreirinhas, from the Federal Revenue, there are around 1 thousand companies that act in this way, or 0.0005% of a total universe of 20 million companies in the country.
To curb this type of activity, the Tax Authorities are defining what is a persistent debtor. Are they:
- Companies whose debt exceeds R$15 million, with debt greater than equity;
- Companies with debts above R$15 million, whose debt is “irregular” (not suspended, not guaranteed) for more than one year;
- Businesspeople with debts above R$15 million who keep opening and closing companies, with previous companies having already been punished, for example, with CNPJ ineligibility.
The Federal Revenue reported that, under the project, these debtors will be registered in a Contumaz Debtor Registry, which will pave the way, in the case of crimes against the tax system, so that the simple regularization of debts does not lead to the extinction of the punishment.
“In Brazil, no one has ever been arrested for a tax crime. If he pays in installments, he suspends criminal punishment. If he pays, too. If he is a persistent debtor, he does not have this benefit (…) The persistent debtor, if he commits a crime which is not in this law, against tax orders, it is good to have a good lawyer”, declared Barreirinhas, from the Federal Revenue Service.