The Senate approved today (13) a bill (PL) that authorizes the temporary departure of vehicles purchased in free trade areas (ALCs) without losing their tax benefits. According to the proposal, the temporary leave will be valid for six months from the date of granting, and may be renewed. The project goes on for analysis by the Chamber.
According to the text, the authorization will be granted by the tax authority exclusively to the owner of a vehicle residing and domiciled in free trade areas, through an electronic application containing an express declaration of residence in ALC and awareness of the obligation to return, under penalty of demand of the taxes that would affect the hospitalization of the vehicle.
The rapporteur, senator Ângelo Coronel (PSD-BA), explained that citizens domiciled in the ALCs can acquire, under certain conditions, goods free of the incidence of some taxes. However, in the Federal Revenue’s interpretation, the benefits reach only the goods that circulate within the municipalities that make up the respective areas. If processed products, such as vehicles, are detected outside the areas, the inspection charges the tax that has not been paid, plus a fine and interest on arrears.
The country currently has the following free trade areas: Boa Vista and Bonfim, in Roraima; Guajará-Mirim, in Rondônia; Brasiléia, with extension to Epitaciolândia, and Cruzeiro do Sul, in Acre; Tabatinga, in the Amazon; and Macapá and Santana, in Amapá. The ALCs were created to promote the development of cities on international frontiers located in the Western Amazon or to promote the integration of some cities with the rest of the country (as is the case of Macapá and Santana).
* With information from the Senate Agency
