President Luiz Inácio Lula da Silva sanctioned, with vetoes, the bill dealing with payroll tax relief of 17 sectors of the economy and municipalities with up to 156 thousand inhabitants. The sanction was published in an extra edition in Official Gazette of the Union Monday (16).
The law determines that the tax relief will be valid for this year, but will be gradually reduced from 2025, increasing by 5% each year, until reaching 20% in 2028. In the case of municipalities, the social security rate will go from 8% this year and gradually increase until reaching the rate of 20% from 2027.
Vetoes
The presidential vetoes include articles that provided for the creation, in the Executive, of collection and negotiation centers for non-tax credits for agreements related to administrative, judicial or collection disputes of registered debts – in active debt or owned by the Union or by autonomous agencies, foundations – held by individuals or legal entities.
In justifying the veto, the Presidency argues that the proposal “goes into detail about the system of collection and negotiation centers for non-tax credits, assigning powers, by its content, transversally to administrative units of the Federal Executive Branch, through the proposal of a parliamentary initiative”.
In this sense, according to the justification for the veto, if approved, the device would entail “changes in the organization and functioning of the Public Administration”, requiring the head of the Executive Branch to take the initiative to propose legislation.
The article that would allocate priority resources to the Attorney General’s Office and the Ministry of Finance for the development of collection systems and negotiable conflict resolutions for the Federal Attorney General’s Office and the Special Secretariat of the Federal Revenue of Brazil was also vetoed.
According to the justification for the veto, this provision is contrary to the public interest, “as it restricts the allocation of priority resources to specific bodies for the development of collection systems and negotiable conflict resolutions, which hinders the adoption of opportunity and convenience criteria in the allocation of resources for the public credit regularization policy”.
The third veto was of the article that provided for the Executive to appoint, within 90 days, a person responsible for the costs of developing, providing, maintaining, updating and administratively managing a unified system for the creation, management and collection of non-tax credits in the administrative phase of federal public authorities and foundations.
According to Planalto, the text as it was would result in interference by the Legislative Branch in the exclusive powers of the federal Executive Branch. “This requirement would represent undue interference by the Legislative Branch in the activities of the Executive Branch, since the highest management of the federal public administration is the exclusive responsibility of the President of the Republic,” justified the Presidency.
Finally, Lula vetoed the article that would designate deadlines for claiming funds forgotten in deposit accounts or that have been transferred to the National Treasury.
The vetoed article defined that these resources could be claimed from financial institutions until December 31, 2027 by the depository institutions. According to Planalto, this provision goes against the public interest by establishing such a deadline for the claim. Furthermore, the deadline would conflict with others outlined for the same purpose.
