The Federal Senate Constitution and Justice Commission (CCJ) approved, on Wednesday (17), the text of the Supplementary Report on the Regulation of Tax Reform, which is rapporteur for Senator Eduardo Braga (MDB-AM).
The Complementary Bill (PLP) 108/2024 details the public power will charge and decide on controversy of the future Tax on Goods and Services (IBS), a tax that will unify the current ICMS (state) and ISS (municipal).
The text also establishes procedures for the creation and operation of the Committee Management of the Tax on Goods and Services (CGIBS); and establishes new guidelines for the transmission tax causes mortis and donation (ITCMD).
With the approval by the CCJ, the updated text now follows for urgent appreciation in plenary, where it will need 41 votes of the 81 senators – a number that corresponds to the absolute majority of the house.
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Braga highlights, among the points provided for in the approved report, the gradual fixation of the rates for sugary drinks. “In addition, the text includes taxi drivers, motorcycle taxi drivers and attendants in the category of individual microentrepreneurs, aiming to simplify access to tax benefits and obligations,” added the rapporteur, which welcomed 96 of the 149 amendments presented to the matter.
According to the senator, the final version of the report was contributed by the state and municipal finance departments. The contributions of the productive sectors had already been contemplated in the previous regulation.
“We are reforming the benefit of the Brazilian economy in competitiveness, legal certainty, transparency in a series of issues,” he said.
