The Chamber of Deputies approved this Thursday (28) the complementary bill (PLP) that reformulates some rules for the certification of charitable entities, to which the Federal Constitution guarantees immunity from contributions to social security. Now the matter will be sent to the Senate.
The proposal stems from a decision by the Federal Supreme Court (STF), which considered several articles of the law that regulates the tax immunity of institutions to be unconstitutional. In this way, it establishes criteria for certification without modifying the way in which entities must offer free services in order to be exempt from tax contributions.
Charitable entities can receive the certification that guarantees immunity if they provide free services in the areas of education, health or social assistance.
“One condition is that the proponent demonstrates that the waiver was considered in the budget law’s revenue estimate and that it will not affect the fiscal result targets provided for in the budget guidelines law’s own annex. Another alternative condition is that the proposal is accompanied by compensation measures, in the mentioned period, through the increase in revenue, arising from the increase in rates, the expansion of the calculation base or the increase or creation of a tax or contribution, and may the benefit comes into effect only when such measures are implemented”, explained the rapporteur, deputy Antonio Brito (PSD-BA).
According to the text, the validity period of the certification was maintained at three years, and applications for renewal made after the expiration date period will be considered as requests to grant a new certification.
Each of the areas will have specific rules to be followed. If the Internal Revenue Service verifies non-compliance, a notice of infraction will be issued to the certifying executive authority. The demand for the tax credit will be suspended until the final decision in the administrative proceeding. The certification of the entity remains valid until the date of the final administrative decision on the cancellation of this recognition.
