Comissão abre discussão para debater limites sobre a compensação tributária

Commission opens discussion to debate limits on tax compensation

Public hearing on limitation of Tax Compensation

The joint committee on Provisional Measure 1202/23 , which limits the compensation of tax credits, meets this Tuesday (16), at 10 am, to debate the matter in a public hearing.

What will be discussed?

Published in December last year, the provisional measure initially dealt with the end of payroll tax relief for 17 sectors of the economy and for municipalities. But this issue, as well as some others contained in the proposal, was excluded from the text through MP 1208/24 . The topic has now been addressed again in Executive Bill 493/24.

Limited Tax Offset

The limitation of tax credit compensation at 30% per year, however, remains in the provisional measure with the objective of increasing federal government revenue.

Impact on taxpayers

The rule directly affects taxpayers who, by definitive court decision, are entitled to receive amounts unduly charged by the Union and want to choose to offset these amounts with future tax debts.

Participation in the public hearing

Senators Daniella Ribeiro (PSD-PB) and Dr. Hiran (PP-RR) and deputy Rubens Pereira Júnior (PT-MA), rapporteur of the proposal, are authors of requests for the public hearing, which will be broadcast interactively.

Discussion and voting

In addition to the public hearing, the joint committee begins the discussion to vote on the proposal, on the same day, at 2:30 pm.

The limitation of tax compensation proposed by Provisional Measure 1202/23 may generate different interpretations regarding its impacts on the population and companies. Let's analyze some advantages and disadvantages:

Benefits:

  • Increased Revenue: Limiting tax credit compensation to 30% per year aims to increase the federal government's revenue, which can contribute to improving public accounts and financing social policies and programs.
  • Fiscal Stability: By limiting compensation, the government can ensure greater predictability of tax revenues, which can be positive for the State's financial planning and the maintenance of fiscal stability.

Disadvantages:

  • Harm to Taxpayers: The rule directly affects taxpayers who are entitled to receive amounts unduly charged by the Union and wish to offset these amounts with future tax debts. These taxpayers may be harmed by having their compensation options limited.
  • Possible Negative Impact on the Economy: Restricting tax compensation may discourage investments and economic activities, especially in a post-pandemic recovery context, where tax flexibility can be an important measure to stimulate economic growth.

In summary, while limiting tax compensation can benefit the government by increasing revenue and ensuring fiscal stability, it can also harm taxpayers and the economy as a whole by restricting compensation options and discouraging business activities. It is important to consider these aspects and seek a balance between the interests of the State and taxpayers. In this case, more from the State.

Concluding the News

The limitation of tax credit compensation proposed by Provisional Measure 1202/23 is a topic of great relevance to the Brazilian tax scenario. The public hearing and subsequent discussion in the joint committee are opportunities to assess the impacts of this measure and discuss alternatives to reconcile the government's interests with taxpayers' rights.

Source: Câmara de Notícias Agency

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