| By Guilherme Martins and João Pedro Riccioppo Cerqueira Gimenes* Na última semana, o Senado Federal aprovou, em 2 Turnos, a Reforma Tributária sobre o Consumo – Proposta de Emenda à Constituição nº 45 (PEC nº 45), que, apesar das diversas exceções e regimes favorecidos no texto, mantém suas características elementares, em se tratando da implantação do Imposto sobre Valor Agregado (“IVA”) no Brasil. The solution sought by the Reform consists, in short, of the conversion/unification of 5 taxes existing in our tax system, namely: PIS, COFINS, IPI, ICMS and ISS, into 3 new taxes. They will be replaced by a “Dual VAT”, which will be composed of the Contribution on Goods and Services (“CBS”), under the jurisdiction of the Union, and the Tax on Goods and Services (“IBS”), managed by the Federative Council, which is composed of the States and Municipalities, in addition to a Selective Tax (“IS”), which will be levied on goods and services that are harmful to health and the environment. The new taxes will be levied on transactions and imports involving tangible or intangible goods, including rights, or services, and their main characteristics are full non-cumulativeness, a broad tax base and collection at the destination. The following are explained: Full non-cumulativity consists of the possibility of offsetting the tax through unrestricted crediting, with the exception of acquisitions for personal use or consumption, as well as for exempt transactions or transactions subject to immunity. It is broadly based on the principle that includes all material and immaterial goods, including rights and services, and that it will be calculated “extra”. The destination principle advocates collection on consumption, or rather, focused on the final consumer, rather than at the place of origin of the product or service. Agora, tendo em vista que o texto original sofreu diversas alterações no Senado, a PEC deve retornar à Câmara dos Deputados para uma segunda deliberação/apreciação. É sabido que o Governo Federal pretende – e planejou-se nesse sentido – aprovar definitivamente a Reforma ainda neste ano de 2023, o que significa que as fortes movimentações políticas pela tramitação final do texto serão mantidas nas próximas semanas. Our team will continue to closely monitor developments on this topic and is available to provide any clarifications. *Com a colaboração de Pedro Antônio G. M. Buzas |
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