The Senate approved this Wednesday (25) bill (PL) 4,099/2023, which classifies companies that provide reception, transportation and tours at the destination of tourists as tourism agencies. The text will still be analyzed by the Chamber of Deputies
The project changes the expression used to name these companies from “receptive tourism companies” to “receptive tourism agencies”. These companies operate exclusively or primarily in the provision of tourist services in the destination visited.
Among the activities performed are the reception and reception of tourists; transfer and local transport services; preparation, marketing and execution of itineraries and tourist tours; and assistance, guidance and support to tourists during their stay.
According to the proposal’s rapporteur, Senator Ana Paula Lobato (PSB-MA), the change to the term “company” reflects more accurately the diversity and complexity of operations carried out in regions with a natural vocation for tourism, “which go far beyond the simple agency”, but which still lack a consolidated business structure.
The senator also highlighted that the project provides legal security to these agencies, strengthens the local economic fabric, ensuring that the income generated by tourism remains and circulates in the community itself, encouraging regional entrepreneurship.
“[O projeto se justifica] by strengthening inbound tourism agencies which, by their very nature, are locally based companies, generating direct and indirect jobs at the end, hiring local guides, drivers, and establishing partnerships with hotels, restaurants and artisans in the region”, he stated.
For Ana Paula Lobato, the measure is simple but has profound positive effects, which benefit “from small local entrepreneurs to the image of Brazil as an organized and competitive tourist destination”, he concluded.
Tax rates
The Senate also approved, this Wednesday, the reduction of PIS/PASEP and Cofins rates for chemical and petrochemical industries participating in a special tax regime until migration to a new regime effective in 2027.
The senators approved, by 59 votes in favor and only 3 against and one abstention, the complementary bill (PLP) 14/2026, which determines the application of rates of 1.52% for PIS/Pasep and 7% for Cofins, for triggering events occurring between January 2025 and February 2026, and 0.62% and 2.83% for events generators occurred from March to December 2026.
This will apply to industries participating in the Special Chemical Industry regime (Reiq), which will be extinguished at the end of the year. These rates also apply to imports subject to PIS-Import and Cofins-Import. The waiver covers the purchase of petrochemical naphtha, paraffin and several other chemical products used as inputs by the industry. The text now goes to President Luiz Inácio Lula da Silva for sanction.
