The Chamber’s working group on tax reform will meet this Tuesday (14th), at 2:30 pm, to address the diagnosis of the current tax system in a public hearing. Deputies, economists, tax specialists and former parliamentarians participate.
Among the main points of the proposed amendments to the Constitution (PECs) 110/2019 and 45/2019, analyzed by the deputies to build the design of the tax reform, is the simplification or unification of the five taxes directed to consumption — IPI, PIS and Cofins, that they are federal; ICMS, which is state; and ISS, which is municipal.
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Ex-Minister of Finance Maílson da Nóbrega; World Bank consultant Eduardo Fleury; former Deputy Attorney General at the Attorney General’s Office of the National Treasury (PGFN) Arnaldo Sampaio de Moraes Godoy; the coordinator of the Taxation Research Center at the Teaching and Research Institute (Insper), Vanessa Canado, as well as former parliamentarians.
The tax reform is a proposal to change the laws that determine the taxes and duties that must be paid by taxpayers, as well as the way they are collected throughout the national territory.
Proposal points
IVA
Currently, payment of the tribute is made in production. The proposal of the tax reform is to change this charge to consumption, that is, the final destination. Exports would be exempt from the tax, but imports would pay the tax.
The initial text of PEC 45 provides that the VAT is a single one, that is, it joins the federal, state and municipal rates. In PEC 110, the forecast is that the tax will be dual – divided between a federal tax and a state or municipal tax.
IPTU AND IPVA
PEC 110 provides for an increase in the IPVA base and includes water and air vehicles. It also allows changing the IPTU calculation basis every four years. However, the discussion on taxes that are not on consumption, including the Income Tax, should be left for the second half of the year.
technical group
Created on February 15, the tax reform working group has a period of 90 days to complete the work, which may be extended upon request.
The collegiate is coordinated by Deputy Reginaldo Lopes (PT-MG). The rapporteur is deputy Aguinaldo Ribeiro (PP-PB), who held the same position in the Mixed Commission for Tax Reform, in 2021.