The proposal was symbolically approved; deputies will still analyze the highlights (attempts to change the basic text) before the draft is sent to the Senate
A House of Representatives gave a new victory to the Minister of Finance, Fernando Haddadapproving this Friday 7, in a symbolic way, the bill which resumes the so-called “quality vote” in Administrative Commission of Tax Appeals (CARF). MEPs will further analyze the salient points (attempts to amend the basic text) before the proposal is sent to the Senate. The affair, which is one of the strengths of the economic team to increase revenues and achieve the primary results objectives of the fiscal framework, has become a political pact in recent days.
The deputies wanted a concrete nod from the Planalto Palace with the delivery of the ministries to the Centrão, after the approval of the tax reform. Previously, the minister of institutional relations, Alexandre Padilha, said that the government is open to discussing the entry of other political forces on the Esplanada. He went to the House to negotiate the CARF with the Speaker of the House, Arthur Lira (PP-AL), and party leaders. Padilha confirmed that there was a telephone conversation between President Luiz Inácio Lula da Silva and Lira on Friday.
Haddad also met with Lira and House leaders this Friday. On Thursday the finance minister went to the official seat of the Chamber to negotiate the text. Over the weekend, the head of the economic team had already entered the field, with calls to deputies to convince them to approve the project.
The deputy, on the other hand, maintained the current rule on the so-called “minimum limit of jurisdiction” for access to the Carf. Today, taxpayers whose disputed action value is 60 minimum wages can file an appeal in court. The government has tried to change this minimum level to one thousand minimum wages in MPs, with the aim of reducing the number of cases heard by the court, but the rapporteur does not agree with the change.
Pereira recognized that raising the limit of authority would reduce the processing times of administrative processes, but he reinforced the need to guarantee the principle of hearing and broad defense envisaged by the Constitution. As compensation, the Congressman included in the report a lower court judgment with the Federal Revenue Agency in Criminal Police Stations (DRJ), with the possibility of oral support from the taxpayer.
Revenue dispute x PGFN
In the opinion presented this Friday, the rapporteur eliminated the possibility for the Revenue Agency to conclude operations with taxpayers in the collection of tax credits not included in the Union’s overdue debts. The inclusion of this provision in the previous version of the report had generated dissatisfaction on the part of the Attorney General of the State Treasury (PGFN), the only one currently authorized to carry out this type of procedure.
According to Pereira, it has been decided that President Luiz Inácio Lula da Silva will subsequently send a bill to the House to regulate these tax transactions.
waiver of warranty
Currently, when the administrative process at Carf ends with a decision in favor of the Union, the companies can appeal the decision to the Judiciary, but must present a guarantee of tax execution, with the amount not only of the principal debt, but also of penalties, interest on fines and debts and legal fees. The value of the tax obligation, according to experts, practically triples when it reaches the judiciary.
Therefore, the rapporteur has established that taxpayers with ability to pay are exempt from submitting collateral when filing lawsuits. According to the text, the ability to pay will be measured by considering the realizable net assets of the company, provided that the taxpayer presents an independent audit report on the financial statements and a list of free and unencumbered assets for the future guarantee of the tax credit, in case of an unfavorable decision in the first instance.
Agreement with ruralist caucus
In his opinion, the speaker also accepted a proposal defended by the Agricultural Parliamentary Front (FPA) which prohibits the anticipation of the guarantee, that is, before the definitive and unappealable decision of the judicial provision, in any situation. The text reads that the guarantees “will be liquidated, in whole or in part, only after the last and final decision on the merits in favor of the taxpayer, early liquidation being prohibited”.
Currently, according to tax experts, in many cases where there is a lower degree decision unfavorable to the company, the PGFN already tries to enforce the guarantee before the final decision.
recharges
The report also establishes that taxpayers who voluntarily confess that they have tax debts will be able to settle the debt in instalments. It is a sort of “fiscal self-regulation”, proposed in an amendment also presented by Baleia Rossi. This measure has been understood as a type of “Refis”, although this characterization is rejected by Pereira.
According to the text, the tax self-regulatory program will apply to tax credits not yet established at the date of publication of the law, including those subject to tax proceedings already initiated. The debts of Simples Nacional companies cannot be covered by the program.
According to the report, payment to taxpayers who join the program can be made in cash or in up to 60 monthly and successive installments. Claim interest will be reduced by 100% in case of payment in cash; 75% in case of payment up to 12 installments; 50% in case of payment up to 30 installments; 25% in case of payment up to 48 installments; and will not be reduced if the taxable person chooses to pay in 49 or more installments.
Source: Terra
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