The Senate began to analyze on Tuesday (30) the complementary bill (PLP) 108/2024, which regulates points of the tax reform, especially the regulation of the Management Committee that will manage the Tax on Goods and Services (IBS), allowing the implementation of a test period as long as provided by law. The forecast is that the text will be voted on today.
Among other points, the Committee shall coordinate the inspection and collection of tax credits by states, municipalities and the Federal District. The proposal also establishes rules of cooperation between the tax administrations of subnational entities in the supervision of compliance with the obligations related to the new tax.
Constitutional Amendment 132 of 2023, which established the tax reform, created two new taxes: the IBS, which will replace the Tax on Circulation of Goods and Services (ICMS), the main tax of the States, and the Municipal Services Tax (ISS); and the contribution on goods and services (CBS), of the Union
In addition to dealing with the IBS Management Committee, the project also sets General Transmission Tax Causes Mortis and Donation (ITCMD), for the Tax on Real Estate Transmission (ITBI) and the contribution to the costing, expansion and improvement of public lighting service and monitoring systems for security and preservation of public places (COSIMP) (COSIMP)
With 203 articles, the project is arranged in three books: Book I – Administration and Management of Tax on Goods and Services (IBS); Book II – Transmission Tax causes mortis and donation of any goods or rights (ITCMD); and Book III – final provisions.
When starting the presentation of the report, Senator Eduardo Braga (MDB-AM) drew attention to the significant number of amendments presented to the project. Braga said that, Only at CCJthe project received more than 200 amendments. Having received even more than a hundred amendments directly in the Senate plenary.
“First some think that here we are dealing with a story we have not yet addressed, when in fact this article has already been dealt with in Constitutional Amendment 132, voted in two shifts in the House and Senate,” he began. “Regrettably, some insist on wanting to establish in this law a revision of something we deal with in a constitutional law and, therefore, will need constitutional change, so that we can achieve new constitutional commandments, which is possible with another constitutional amendment that is independently processed,” he said.
The senator also pointed out that he welcomed much of the amendments, but that the space for negotiation “was exhausted.”
“We actually come to exhaustion about the matter. Now, which did not understand that it is resolved by the vote. The arguments were all discussed, and exhausted,” he said.
