Program will continue with a ceiling of R$15 billion until 2026, but will now include fewer categories
The Chamber of Deputies approved this Tuesday (April 23, 2024), in a symbolic vote, the PL (bill) 1,026 of 2024, which deals with the reconfiguration of Perse (Emergency Events Sector Resumption Program). The final text determines a ceiling of R$15 billion of impact until 2026. That is, R$5 billion per year. Go to the Senate.
The government managed to negotiate the reduction of the so-called CNAEs (National Classification of Economic Activities), which list the activities benefiting from the program. The original opinion of the rapporteur, Renata Abreu (Podemos-SP), maintained the 44 sectors covered, but an agreement reached between the leaders of the Chamber and members of the Ministry of Finance established that Perse will continue with 30 categories.
According to the rapporteur, there was a consensus that Perse should be preserved “in its entirety” in 2024, so as not to cause legal uncertainty. From 2025 to 2026, there will be a reduction in income tax and CSLL (Social Contribution on Net Profit) only for companies with real profits.
Renata Abreu had confirmed that the agreement covered 29 categories, but, when reading the opinion, she said that it would be fair to include the CNAE for apart-hotels, which totaled 30 activities.
After the deputy’s statement and before starting the vote in the Lower House plenary, the leader of the Government in the Chamber, deputy José Guimarães (PT-CE), called the leaders for a quick conversation. According to the congressman, it was a request from the rapporteur herself.
The agreement for the project to be put to a vote was signed at a lunch at the official residence of the president of the Chamber of Deputies, Arthur Lira (PP-AL), this Tuesday (April 23). In addition to leaders and deputies, the Minister of Finance, Fernando Haddad, and the executive secretary of the department, Dario Durigan, also attended the negotiation.
Regarding the CNAEs, Haddad said that the Ministry of Finance “will comply” those that Congress understands to be the “more fit” to be benefited.
After approval of the text, Renata Abreu said that the report was “as possible” to maintain Perse for 90% of the companies covered and to establish the 30 activities “It was an arduous, very difficult negotiation to reach the value of R$15 billion”.
For the president of Abrape (Brazilian Association of Event Promoters), Doreni Caramori Júnior, the final report manages to preserve most of the CNAEs and is right to maintain those related to the events and tourism categories. “Now, we move on to the Senate, where we will naturally work on final fine adjustments, but especially to maintain preservation”he said.
Find out which 14 categories were left out in the Perse PL approved this Tuesday (April 23):
NEGOTIATIONS IN THE LULA GOVERNMENT
In December 2023, President Luiz Inácio Lula da Silva (PT) issued MP (provisional measure) 1,202, which established the gradual extinction of Perse and the end of tax relief for 17 sectors of the economy and for municipalities with up to 156.2 thousand population.
In February 2024, after Congress’s dissatisfaction, Lula revoked reburdenment, but only for the 17 benefiting sectors.
On March 27, after agreement with the Legislature and the events sector, the Government leader in the Chamber presented PL 1,206. The Executive requested a more “lean”.
On April 1, the president of Congress, Rodrigo Pacheco (PSD-MG), extended the validity of the measure to 60 days, but left out the section about small municipalities. The joint commission responsible for analyzing MP 1,202 approved the text on April 16. However, the rapporteur Rubens Pereira Jr. (PT-MA) removed the device that dealt with the program from the events sector. The decision was precisely to deal with it via bill.
