Text reduces the CSLL (Social Contribution on Net Profit) rate by up to 3% for legal entities
The government announced this Friday (2.Feb.2024) the sending of a bill to benefit “good contributors”. The project reduces CSLL (Social Contribution on Net Profit) payments by up to 3% for 3 years. The text was sent to Congress with constitutional urgency.
The presentation was made by the Federal Revenue Secretary, Robinson Barreirinhas. Here is the full presentation (PDF – 246 kB).
The proposal was called the “tax compliance”. According to Barreirinhas, the intention is to change the way the tax authorities treat tax payers. He will have a “Advisor” and not “punitive”.
The secretary said that the project provides a “targeting” It is “consolidates an orientation” that has been built over the years. The Tax Authority’s objective is also to reduce tax benefits.
“[O projeto] It brings 3 major pillars for the compliance and reorientation of the Brazilian Federal Revenue, to definitively stop being a punitive Revenue to be a Guiding Revenue for good taxpayers”, said Barreirinhas. There are 3 areas of activity: compliance, benefits control It is persistent debtor.
There will be 3 adaptation programs:
- Trust – “Cooperation and dialogue actions, quantitative and qualitative criteria”;
- Tune – “Encouragement of good practices and regularity”;
- OAS – “Strengthening the supply chain and encouraging regularity”.
Confia is in the testing phase and, according to Barreirinhas, is known by large companies. According to him, it has been built over the last 3 years. “Taxpayers voluntarily join and participate in the dialogue with the Federal Revenue Service”.
To participate, there are quantitative criteria in relation to business volume, payroll and others.
“These are companies that have fiscal governance and are dedicated to tax compliance”he said.
Barrerinhas said that, instead of the tax auditor’s visit resulting in a fine, the public official will guide the company.
“As if it were consultancy that the Brazilian state is giving to taxpayers in good faith. The taxpayer, on the other hand, will have the confidence to open his heart to the IRS“, he said.
O Tune covers all taxpayers. It does not have the same level of presence of tax auditors as in Trust. The program allows tax reduction for good tax payers. Brazilians who cooperate with inspection will be differentiated so that they benefit.
“We will classify companies by compliance criteria”, said Barreirinhas. The criteria are adequate declarations and timely payment of taxes. Companies that are at the highest level of the scale will have “a series of benefits”.
“It’s nice to be recognized, but it’s nicer to have concrete benefits, which ease the taxpayer’s pocket”, he declared. “He doesn’t give the IRS any work. I can charge him less tax. We are a performance bonus”, he added.
The taxpayer may stop paying up to 3% of the CSLL. “It starts with 1% from the moment you reach maximum rank. If you remain in the classification, your social contribution discount will increase by 1 point per year.”he declared.
The taxpayer will also not have the “fright” to receive a tax auditor to immediately fine you. “If one day an auditor shows up at his door knocking, it will be for guidance. He will be alerted to signs of problems in his accounting at the first moment. If there is really something to be corrected, there will always be a period of 60 days for self-regulation”said Barreirinhas.
The secretary declared that the good taxpayer does not deserve to be punished or face a fine of 75% or 100% that “It’s that high because of bad taxpayers”.
Barreirinhas declared that there are more than 200 tax benefit programs spread across the Legislation that are not worth billions of reais, but “hundreds” or “dozens” of millions of reais.
“Last year we faced the big ones, the billions. Now we have to control the hundreds and the tens of millions. The number of these benefits is crazy.”stated the Secretary of Revenue.
He said that the project does not end with benefits, but provides governance. “We will see who is benefiting, who is making use of these benefits and verify if they really have the right to this benefit and if public policy is being achieved, being efficient”, he declared.
Barreirinhas declared that there will be a rule “umbrella” for all tax benefits. Everyone who is eligible will fill out an electronic form. “The IRS will check whether you meet the requirements for benefits“, he said. For example, anyone who has already been convicted of administrative misconduct is not entitled to tax benefits.
“Today we don’t have that control. There are a series of laws that confer benefits, but there are other laws that prevent the benefit from being enjoyed.“, he said.
Barreirinhas declared that persistent debtors are those who “His business is not paying taxes”. In other words, it is what gives money to the enterprise, the construction of a company that has a strategy of not paying taxes. “We are talking about around 1,000 taxpayers out of 20 million corporate taxpayers”he said.
In this case, the market is harmed by unfair competition. “When a company doesn’t pay any taxes, it collapses the others around it. It’s a market distortion”, said Barreirinhas.
The bill defines who is a persistent debtor. The person who has debt will be considered irregular (without administrative or judicial suspension) above R$ 15 million and the value of the debt must be greater than the assets of the legal entity. The Revenue estimate is that there are around 1,000 taxpayers who owe R$100 billion.
“If the guy has an administrative appeal that suspends [a dívida] doesn’t count. If the guy has a lawsuit, he is guaranteed suspension. It’s just irregular debt, it’s not even there“, he said.
Another criterion for defining a taxpayer as a persistent debtor is having an irregular debt of R$15 million for more than 1 year. “It was not a business accident. He accepted this and did not bother to file an administrative appeal”, he declared. “It’s not easy for the guy to do this. It is not the normal entrepreneur who will fulfill this requirement”, he added.
The 3rd criterion affects taxpayers who have more than R$15 million in debt and frequently open and close companies.
“It is partly related to a company that has already been punished with a reduction in its records […] He has already been punished, opens another company and owes an irregular R$15 million.”he said.
There will be a federal registry of persistent debtors. The taxpayer will have a deadline for regularization and will be notified. “It will have full contradiction and broad defense”, he declared. “The fact that it is registered organizes and allows the Tax Authorities to separate the wheat from the chaff”, he added.
The persistent debtor will not have the right to have the punishment extinguished if he pays the tax. “If a guy comes to your house and robs you, he can’t say ‘sorry, the money is back here’ and the crime is over.“, he said. “The persistent debtor will not be able to do this either. If you commit a crime against the tax system, you will have to respond criminally, with intent. […] If at the same time you are a persistent debtor, it is better to have a good criminal lawyer, because it will not be enough to pay in installments or pay to get rid of criminal liability.”added Barreirinhas