PEC 45/2019, which deals with Tax Reform, is in the analysis phase in the Federal Senate and has received amendments presented by parliamentarians, two of which already deal with the inclusion of the IT and internet provision sectors in the list of those benefiting from the reduced rate of the new tax, with highlights being amendment no. 121, presented by Senator Espiridião Amin (Progressives), and amendment no. 237, presented by Senator Izalci Lucas (PSDB).
ABES and other entities in the IT sector are talking to senators to align perspectives and possible changes to other articles of the PEC which, with the current text, could generate legal uncertainty and not guarantee the implementation of a full non-cumulative regime, in which there is no cascading taxation.
As a result, ABES and several sectoral entities support the amendment no. 216, presented by Senator Jader Barbalho (MDB) on 21/09 and already attached to the PEC.
“There are key aspects in PEC 45/2019 that need to be defined, such as the deadline for companies to receive reimbursement of their CBS/IBS credit balances, the time frame from which this period begins to run and what will occur if the Federal Revenue Service takes time to evaluate the credit request within the period defined by law. These are the issues that are duly addressed in this amendment no. 216”, highlights Dr. Manoel Antonio dos Santos, Legal Director of ABES.
This amendment also proposes that the company take credit for all tax paid by the taxpayer, which is levied on all acquisition operations, including acquisitions for own use or consumption and acquisitions for incorporation into fixed assets.
Another achievement that this amendment seeks to achieve concerns ensuring that companies can take credit for the IBS/CBS that was incurred in previous operations, regardless of proving whether the tax due in these previous phases was collected.
See below the excerpts of the PEC to be changed by the amendment and the complete PDF of the amendment in this link:
Item VIII, of §1º and items II and III of §5º, all of article 156-A, of the Proposed Amendment to the Constitution nº 45, of 2019, are amended, in accordance with its art. 1st, which will read as follows:
“Art. 1st …………………………………………………………………………………
Art. 156-A ……………………………………………………………………………………………..
- 1st ………………………………………………………………………………… ………………………………………………………………… ………………………………………..
VIII – in order to observe the principle of neutrality, it will be non-cumulative, offsetting the tax owed by the taxpayer with the amount charged on all transactions in which he acquires goods, material or immaterial, even in acquisitions for use or consumption own and for incorporation into fixed assets, including rights, or services, except exclusively in the cases provided for in this Constitution.
………………………………………………………………………………………..
- 5th ………………………………………………………………………………… …………………………………………… ………………………………………. II – the compensation regime, ensuring the use of the credit, regardless of the verification of the effective payment of the tax levied on the operation, unless it is proven that the borrower of the credit subject to compensation acted with intent, fraud or simulation. III – the form for reimbursement of credits accumulated by the taxpayer, with reimbursement being ensured within a maximum of 60 (sixty) days, counting from the request for amendment 237, by senator IZALCI LUCAS,
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