Summary
The high tax burden compromises the purchase of school supplies and affects the tax reform in Brazil.
With the beginning of the school year, one of the major concerns of families is the purchase of school materials. In addition to the financial impact that this expense causes the internal budget, a crucial factor that has pressed prices is the increase in the tax burden. The data of a survey conducted by the São Paulo Commercial Association (ACSP) underline that the taxes that focus on some school products can reach 52% of the final price of each article. This reflects on the complexity of the current tax system, which can undergo consequences with the implementation of the tax reform.
Although the changes are intended to simplify and modernize taxation, from the creation of the tax on goods and services (IBS) and contribution on goods and services (CBS), the effect on the price of school materials can be complex. After all, tax unification can reduce the costs of bureaucracy and indirect for companies, but, on the other hand, it may increase by some rates or redistribute the tax burden in an irregular way. This is what happens with complementary amendment n. 132/23 which, establishing a special regime only for educational services, cannot contemplate essential goods and services for this sector, such as school materials.
“The constitutional amendment n. 132/2023 provided that the new consumables (IBS and CBS) will have a 60% reduced rate for education services. However, the activities intended for education were not taken into consideration. Since one of the objectives of the reform was to equate goods and services so that there was no more discussion on what one or the other must be surprised and criticize the differentiation made in this case, which in the end excluded the inputs Inherent to educational activities, “explains Rafael Pandolfo, tax lawyer and founding partner of Rafael Pandolfo Advogados Associedos.
By understanding the importance of education as a fundamental right, the federal constitution provides for the tax immunity of books, newspapers and periodicals. This measure reflects the understanding that access to knowledge and culture should be facilitated and taxation on them could limit this access. Like books, school materials are also essential for the educational process. And although the Constitution does not specifically deal with school supplies, the reflection on the possibility of including articles such as notebooks, pens, pencils and backpacks in this context.
“Tax immunity for school materials as it intends to 24/2014 would be an extremely beneficial measure for Brazilian society. The exemption would mainly help low -income families. Although it has a wider area, the reduction of the cost of the essential tools for the education and production of knowledge is advantageous for any developing country “, says the taxpayer.
In the context of the tax reform, the concept of cashback appears as an important tool, according to the expert, although it has a limited interval. “A promising mechanism in the tax universe is the cashback provided for in the constitutional amendment no. 132/2023. According to PLP 68, from 2024, the school materials will enter the general rule, which provides for the yield of 20% of the amount paid as IBS and CBS. This advantage, however, includes families with income up to half a minimum wage per member, which currently corresponds to R $ 706. Its scope, therefore, is very limited “, concludes.
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Source: Terra
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