The Chamber of Deputies approved this Tuesday (8) a set of provisional measures. Among them is the article that opens extraordinary credit of R$ 27.09 billion in this year’s Budget for the payment of social benefits. The matter goes to the Senate.
According to the text, resources are intended for the Ministry of Citizenship to enable the payment of an increase of R$ 200 in the Auxílio Brasil program (R$ 25.5 billion) and the increase in the value of Auxílio Gás (R$ 1.04 billion). The measure allowed the payment of a further R$ 41.25 billion outside the spending ceiling by the end of the year to increase social benefits and reduce ethanol taxes. The MP was approved without changes by the rapporteur, deputy Alex Manente (Citizenship-SP).
Culture
Another provisional measure approved is the one that extends the validity of the National Culture Plan (PNC) from 12 to 14 years. The matter goes to the Senate.
According to the rapporteur, Deputy General Peternelli (União-SP), the restrictions imposed by the covid-19 pandemic made it impossible to hold the conferences, responsible for formulating the National Culture Plan.
“The extension of the term of validity of the PNC allows the government to consult civil society, especially through cultural conferences, so that the next PNC to be edited can be prepared following its due dynamics and be consolidated in a new future legal norm “, argued the rapporteur. “It is avoided that the cultural sector remains without its main guiding norm, which would happen if the current PNC had its validity ended without a new law to replace it”, he added.
default
The Chamber also approved the MP that changes the rules for financial institutions to deduct losses with default. In force since July, the matter provides that the new rules will be valid from January 1, 2025. The text also goes to the Senate.
From this date onwards, banks will be able to deduct, in determining the taxable income and the calculation basis of the Social Contribution on Net Income (CSLL), the losses with unpaid credits if the delay exceeds 90 days and also with credits due by a legal entity undergoing bankruptcy proceedings or in judicial reorganization.
??[A MP] establishes specific criteria for the recognition of this type of expenses by financial institutions and other institutions authorized to operate by the Central Bank, harmonizing the deductibility conditions provided for in the related tax legislation with the accounting criteria applicable to the sector’, said the rapporteur, deputy Silvio Costa Filho (Republicans-PE).
In the case of losses on non-performing loans, the deductible amount must be calculated monthly, limited to the total amount of the credit. To find the amount, the bank must apply two factors to the total amount of credit that vary according to the type of operation (working capital, leasing and others) or the existence of collateral.
*With information from the Chamber Agency