Understand the Complementary Bill (PLP) 37/24
Complementary Bill (PLP) 37/24, currently under analysis in the Chamber of Deputies, proposes measures to integrate administrative disputes regarding the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS). This integration aims to facilitate the resolution of disputes between taxpayers and the State, as determined by the tax reform.
Integrating litigation: Understanding PLP 37/24
- Project Objective: PLP 37/24 seeks to establish common rules for IBS and CBS litigation, avoiding regulatory conflicts between the Federal Revenue Service and the IBS Management Committee.
- Judgment Bodies: The project maintains the current Federal Revenue Judgment Offices and the Administrative Council of Tax Appeals of the Ministry of Finance for the CBS. For IBS, it proposes the creation of the IBS Tax Council, composed of judgment bodies and a Technical Standardization Chamber.
The impact of Tax Reform and next steps
The author of PLP 37/24, deputy Adriana Ventura, highlights the importance of these measures to support the implementation of tax reform, which seeks to simplify the system, replacing five taxes with two new ones. The project will undergo analysis in the Finance and Taxation, and Constitution and Justice and Citizenship (CCJ) committees, before going to a vote in the Chamber Plenary.
In practice, the Complementary Law Project (PLP) 37/24 presents both advantages and disadvantages for the population:
Benefits:
- Simplification and unification: By establishing common rules for Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) litigation, the project seeks to simplify the tax system, making it more understandable for taxpayers.
- Reduction of normative conflicts: By prohibiting the publication of conflicting normative acts between the Federal Revenue Service and the IBS Management Committee, PLP 37/24 contributes to reducing legal uncertainty and disputes between taxpayers and the State.
- Efficiency in resolving disputes: With the creation of the IBS Tax Council and the Technical Standardization Chamber, the project seeks to speed up and improve the resolution of administrative tax disputes, offering greater speed and consistency in decisions.
Disadvantages:
- Possible complexity: The creation of new bodies and procedures, such as the IBS Tax Council and the Technical Standardization Chamber, may increase the complexity of the system, making it difficult to understand for taxpayers less familiar with tax matters.
- Economic impact: Changes in tax litigation can have economic impacts, especially for companies and sectors that rely on litigation with the State to contest tax issues. The lack of predictability in these matters can affect the stability and financial planning of organizations.
- Access to justice: In some cases, the uniformity of decisions can limit access to tax justice, especially if higher courts are more restrictive or conservative in relation to taxpayers' rights.
Therefore, although PLP 37/24 brings potential benefits in terms of simplification and efficiency of the tax system, it is important to also consider the possible negative impacts and seek a balance between these aspects in the formulation and implementation of public policies.
Concluding the News
The integration of IBS and CBS litigation proposed by PLP 37/24 is an important step towards ensuring efficiency and transparency in the Brazilian tax system.
Follow the development of this project and participate in the discussion about its relevance to the country's economic scenario. Leave your comment and share your opinions on the subject!
Source: Câmara de Notícias Agency
