Included in the list of foods in the basic basket of the tax reform that will be exempt from Value Added Tax (VAT) are flours and pasta with a low protein content, used as foods for people with inborn errors of metabolism (IEM). The tax will also be zeroed on diet therapy formulas, used to treat and prevent diseases related to IEM.
Flours and pasta used against acidemia and urea cycle defects, which are metabolic and hereditary diseases, will also be exempt from consumption tax. With these, they are 26 types of food with zero tax rate, including meats, cheeses, beans, cassava flour, rice, among others.
The rapporteur of the bill that regulates the tax reform, senator Eduardo Braga (MDB-AM), welcomed an amendment by senator Mara Gabrilli (PSD-SP), who requested the inclusion of these special foods in the basic food basket table exempt from taxes on goods. According to the parliamentarian, this type of food is more expensive than others.
“Access to special low-protein foods and metabolic formulas are essential for improving inclusion, preventing motor and intellectual deficiencies and the clinical-nutritional outcome of these people. Thus, metabolic formulas and low-protein foods were developed to provide adequate nutrition for growth and health maintenance”, explained the parliamentarian.
The foods included in Senator Gabrilli’s amendment are designed for people with some metabolic and hereditary diseases.
Bill 68/2024, which regulates tax reform, underwent a series of changes during the vote in the Senate’s CCJ this Wednesday (11). If approved by the Senate Plenary, the text will return for further analysis by the Chamber.
Changes
The Senate’s CCJ, for example, exempted firearms from the Selective Tax (IS), which is the tax charged on goods and services that cause harm to health or the environment. The CCJ also exempted sugary drinks from IS charges, which includes soft drinks.
Another change approved by the Commission was the inclusion of yerba mate among the items in the basic food basket exempt from paying Value Added Tax (VAT). A request to reduce the tax rate on mineral water of up to 10 liters by 60% was also approved. Biscuits and crackers for popular consumption were also included by the rapporteur with a discount of 60% of the full rate.
The Senate CCJ also approved a request that reduces the rate to be paid for water and sewage services by 60%. Before, these services were at full rate.
