*By Ary Silveira Bueno
The Federal Senate unanimously approved 05/07, The PLP 178/2021 establishing the National Statute for the Simplification of Accessory Obligations, which went on to be approved by the President.
according to Senate Agency:
“It is a subject that, despite being technical from an accounting point of view, impacts people's real lives and especially entrepreneurs. This digital tax simplification is one of the boldest proposals to combat bureaucratization”.
TAX CHAOS AND HIGH TAXES FOR DECADES
in March of 2009 I wrote:
“Since editing the EC No. 42 of 2003, which legally enabled the tax authorities to carry out the institution of the SPED – Public Digital Bookkeeping System, accounting has experienced a process of major changes, initiated by the NFe, and by the SPED – Accounting and Tax”.
Past 14 years of said article and 20 years of EC No. 42, we continue with the chaotic national tax system and with the evasion tax around 17% of GDP, according to West Magazine No. 173 of 14/07. This percentage can represent up to twice as informal, when compared with more developed countries.
The federal tax collection in 2023 will be able to reach R$ 2 trillion and 300 billion, considering the collected until then. If we apply the 17%, we have a evasion of almost R$ 400 billion/year.
I emphasize that in LIVE in 18/07 promoted by Contnews Portal, Deputy Luiz Carlos Hauly commented that tax evasion in Brazil reaches R$ 800 billion/year and that the VAT in tax reform, will not be superior than 25%.
according to Brazil Communication Agency fighting tax evasion and piracy, Brazil can increase tax revenue from 2024, in R$ 120 billion.
PLP 178/2021 - APPROVED IN THE SENATE
The article 1st indicates that the purpose is to to decrease the costs of complying with tax obligations and to encourage compliance on the part of taxpayers, i.e. the combat to evasion.
The changes to this will be:
I – Issuance of tax documents, by the institution of the Brasil Eletrônica Nota Fiscal (NFB-e);
II – Submission of tax returns, through the institution of the Digital Tax Return (DFD);
III – Use of tax document data for calculating taxes, supplying pre-filled declarations and respective tax payment forms by tax administrations;
IV – Facilitation of means of paying taxes and contributions, including unifying the respective collection documents; It is
V – Unification of tax records and their respective sharing in accordance with legal competence, through the institution of the Unified Cadastral Registry (RCU).
JUSTIFICATION PARAGRAPH OF PLP 178/2021
It should be noted of Justification of the PLP, the paragraph:
“On the other hand, it is envisaged that national standardization and systematics will lead to the reduction of tax evasion, since all issuance of NFB-e referring to services will be communicated to the Municipalities where the establishments providing services and the borrowers are located, allowing the inspection to act regarding the eventual simulations that so harm the market”.
Therefore, the Statute about to to be sanctioned, admit what will entail with him, the reduction of tax evasion.
APPLICATION OF THE LC ARISING FROM PLP 178/2021
O Statute provides in your article 4th, a application of simplification in question about tax reform that is at the National Congress, same that she be approved after he come into effect.
COMSEFAZ ALERT TO THE IMPACTS OF PLP 178/2021
The approval of PLP it was unanimously however, here is the alert get it done, given in June:
At a public hearing on 14/6 O get it done, represented by the auditor from Pernambuco, Antonio Machado Guedes Alcoforado, reiterated the negative impacts of the project, which were already mentioned in a technical note prepared by the auditor and endorsed by COTEPE's WG 47:
“The text creates a single rule for taxes of different natures, generating technical inability to be applied. It ignores the entire tax administration system in full operation and the improvements applied over the years, in addition to ignoring the capillarity of the systems used. It is a project that is foreign to the functioning of the Brazilian tax authorities”.
CONCLUSION
considering that there is a different understanding of the viability and benefits of PLP 178/2021, When confronted the opinion of the Federal Senate and Comsefaz;
considering that the Tax Reform is in the Federal Senate, but still in great need of a wide discussion and with it his return to the Federal Chamber;
considering The contrary opinion of the Governor of Goiás, regarding the content Tax Reform;
It's from conclude that we must work tightly, we give accounting class and all too much Brazilians who craves of truth for the transparency, simplification, smaller regressivity and for a smaller tax burden or that at least stay at the already high level, when compared to countries that make up the OECD, for example.
will be months of intense work. Join for a Brazil more fair and any less uneven!
*Ary Silveira Bueno, Founder and Director of ASPR, President of Sineco from Brazil Digital for All
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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