The Chamber of Deputies today (31) approved Provisional Measure 1,118/22, which restricts, until December 31, 2022, the use of tax credits arising from social contributions (PIS/Pasep and Cofins) to fuel producers and resellers. The text now goes to the Senate for analysis.
The idea is to suspend, until the end of the year, the use of PIS and Cofins credits in fuel sales operations by final purchasers, that is, taxpayers who buy these products for their own use, such as transport companies and self-employed truck drivers.
The MP amends Complementary Law 192/22, approved by the National Congress, which guarantees taxpayers, including final purchasers, the right to credit. According to the government, this rule brought legal uncertainty, as the purchase of products sold at a zero rate does not entail the right to a tax credit.
Some changes to Law 9,427/96, which deals with the electricity sector, were inserted in the MP. The text of the rapporteur, deputy Danilo Forte (União-CE), provides that the tariffs for the use of transmission systems for the plants, fixed in the act of granting, will remain until the end of the contract, being corrected by the Transmission Update Index ( IAT), which takes inflation into account. The idea is to ensure stability and security for agents.
Forte also included a provision to grant an additional period of 24 months for the start-up of operations of generation plants from renewable sources with the right to discount on transmission and distribution tariffs. The extension of the term will depend on additional guarantees to the National Electric Energy Agency (Aneel).
The opinion also determines that the application of the location signal in the electricity tariffs, by Aneel, must consider guidelines from the National Energy Policy Council (CNPE). The location signal is a tariff model that allows consumers to charge more and demand more from transmission or distribution systems (such as those residing far from substations).
*With information from the Chamber Agency