The Chamber of Deputies approved this Tuesday, 23rd, Bill 1,026 of 2024, which deals with the reconfiguration of the Emergency Program for the Resumption of the Events Sector (Perse). The final text determines a limit of R$15 billion for the fiscal cost of the benefit until December 2026, as the federal government wanted. The text goes to the Federal Senate.
The Perse bill was approved in a symbolic vote. Therefore, there was no nominal registration of votes. This was an agreement reached between the Minister of FarmFernando Haddad, the president of the Chamber, Arthur Lira (PP-AL), and party leaders.
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Haddad met with party leaders from the support base of Luiz Inácio Lula da Silva’s government in the Chamber of Deputies to make the final adjustments to the Perse text that was approved by parliamentarians. The bill was discussed by the president of Casa Baixa, Arthur Lira (PP-AL), together with heads of benches, also this Tuesday, 23.
The Finance Minister also discussed with parliamentarians the National Classification of Economic Activities (CNAEs), which list the activities that would benefit from Perse. Rapporteur Renata Abreu (Podemos-SP) maintained the 44 sectors covered. However, it was agreed with the government and deputies that Perse will continue with 30 categories.
Read also: “Government will send a bill with constitutional urgency to redesign Perse”
Perse
The Perse bill was authored by deputies José Guimarães (PT-CE) and Odair Cunha (PT-MG). Initially, it progressively reduced tax benefits until they were extinguished from 2027 onwards.
The Perse text approved in plenary is a substitute for the rapporteur. It was determined that tax exemption concessions for the taxes involved (IRPJ, CSLL, PIS and Cofins) be monitored every two months by the Federal Revenue Service and the extinction from the month following that in which it is demonstrated by the Executive.
These reports must contain exclusively the reduction values enjoyed by qualified companies, with values broken down by item of the National Classification of Economic Activities and by method of calculating the IRPJ calculation basis (real, presumed or arbitrated profit).
As for the tax reduction amounts, these must be the subject of judicial discussion without finality and, therefore, must be detailed in the report.
