The report on the project that regulates tax reform, presented this week in the Senate, included children’s or geriatric diapers among personal hygiene items for low-income people, who will have a 60% reduced IBS rate. [Imposto sobre Bens e Serviços] and on CBS [Contribuição sobre Bens e Serviços].
The rapporteur of the reform, senator Eduardo Braga (MDB-AM), justified that the inclusion of diapers in the tax regime with a reduced rate is a matter of social justice.
“Our children, our women in labor, our elderly, our chronically ill, 75% of our population who need these diapers come from CadÚnico”, explained Braga. CadÚnico is the federal government’s registry that brings together beneficiaries of the Union’s social programs, made up of low-income people.
In addition to diapers, included in the text by the Senate rapporteur, the bill regulating tax reform approved in the Chamber already provided for a 60% reduced rate for some cleaning and hygienic materials mostly consumed by the low-income population.
They are: toilet soaps; toothbrushes; toilet paper; Bleach; bar soaps; and dentifrices, which are oral hygiene products, such as toothpaste.
The complementary bill (PLP) 68 of 2024 is read this Tuesday (10) in the Constitution and Justice Committee (CCJ) of the Senate. The text must be submitted to the Commission this Wednesday (11), with the expectation that it will go to the Senate Plenary on the same day, if approved by the CCJ.
Other changes
The reform rapporteur in the Senate also included internet and telephone services among those that will have cashback for low-income families. Cashback is the total or partial refund of the tax paid.
The opinion also expanded the list of medicines and health products with a tax rate reduced by 60%. The items of home careused in home treatments for chronic, mobility or terminal illnesses. The text also included sterilization and surgical instrumentation services in the reduced rate ratio.
Another change made by rapporteur Braga was the inclusion of weapons and ammunition among products with Selective Tax (IS), which must pay a higher rate because they pose a risk to health or the environment.
According to Braga’s proposal, the selective tax will not apply to weapons and ammunition intended for the Armed Forces and public security bodies, but will be levied on other users of firearms.
During the second round vote on the proposed amendment to the Constitution that reformulated taxes on consumption, the Chamber of Deputies withdrew weapons and ammunition two.
