Federal legislation promotes important tax changes and burdens sectors of the economy

The month of May ended with the publication of regulations that promoted important changes in tax legislation and burdened some sectors of the economy, such as Law No. 13.670/2018 and Decree No. 9.393/2018, both published in the DOU of May 30.05.2018, XNUMX.

Among the aforementioned changes, we highlight the following:

LIMITATION OF VALIDITY AND AMENDMENT OF RULES RELATED TO PAYROLL TAX EXEMPTION

Law No. 13.670/2018 amended Law No. 12.546/2011 to determine that, as of September 01.09.2018, 31.12.2020, the collection of social security contributions on gross revenue (“CPRB”), previously permitted for an indefinite period, will only be in effect until December XNUMX, XNUMX and only for companies classified in the following sectors:

1. call center, communication, IT, ICT, integrated circuit projects;
2. footwear, clothing, leather and textile industry;
3. civil construction and infrastructure works;
4. manufacture of vehicles and bodies, machinery and equipment;
5. various meats and animal proteins; and
6. metro-rail passenger transport, public road transport and road freight transport.

In this context, all other companies previously benefiting from the payroll tax exemption will be excluded from the tax relief effective September 01.09.2018, 1. For companies that remain subject to the exemption rules, employer social security contributions will be collected based on rates ranging from 2,5% to 2021%. Starting in XNUMX, however, under the new law, all sectors of the economy will be required to collect social security contributions based on payroll.

The good news is that Law No. 8.212/91 was amended to determine that employer social security contributions collected in excess due to the impossibility of opting for collection on gross revenue will be considered undue payments and may be offset against future employer social security contribution debts of the same contributor or administrative refund.

INCREASE IN THE COFINS-IMPORTATION RATE FOR CERTAIN PRODUCTS

Law No. 13.670/18 also increased the COFINS – Import rate by 1%, so that, from September 01.09.2018, 31.12.2020 to December 10,65, XNUMX, the rate of this contribution will be XNUMX% on the import of various goods, among which we highlight the following:

1. clothing and footwear;
2. textile articles and fabrics;
3. parts of household dishwashers, washing machines, ironing machines, sewing machines;
4. forklifts and excavators;
5. cutters and winders for composing photographic and typographic processes;
6. printers;
7. machines and apparatus for working rubber or plastic or for manufacturing products from these materials;
8. parts and pieces intended for the automotive industry, such as engines, cylinders, carburetors, exhaust valves, among others;
9. pumps for fuels and lubricating oils;
10. aircraft engines and engines for boats, buses, trucks and agricultural tractors; and
11. agricultural machinery and equipment (seeders, fertilizers, spreaders, fertilizers);

CHANGE IN THE RULES FOR COMPENSATING DEBTS RELATED TO FEDERAL TAXES WITH TAXPAYER CREDITS

Law No. 9.430/96 was also amended by Law No. 13.670/2018 to determine that the following cannot be subject to compensation via PER/DCOMP:

1. the debt that has already been subject to non-approved compensation, even if the compensation is pending a final decision in the administrative sphere;
2. the amount subject to a refund or reimbursement request that has already been rejected by the competent authority of the Brazilian Federal Revenue Service, even if the request is pending a final decision at the administrative level;
3. the credit subject to a refund or reimbursement request and the credit reported in a compensation statement whose confirmation of liquidity and certainty is under tax procedure;
4. the values ​​of family allowance and maternity allowance quotas; and
5. debts related to the monthly collection by estimate of IRPJ and CSLL calculated quarterly.

REINTEGRA BURDEN – FAILURE TO COMPLY WITH THE 90-DAY PERIOD BY THE FEDERAL GOVERNMENT

On May 30, 2018, Decree No. 9.393/2018 was published so that, as of June 01.06.2018, 2, the Reintegra credit would be reduced from 0,1% on revenue earned from exports to XNUMX%, significantly burdening the sector.

Established by Law No. 12.546/2011, the Special Regime for the Reintegration of Tax Values ​​(REINTEGRA) serves as a stimulus to the export sector by at least partially reimbursing existing tax costs in the exporting company's production chain. This program ultimately aims to achieve a trade surplus, which is crucial to Brazil's economic development.

The products eligible for the program are listed in the Annex to Decree No. 8.415/2015, covering various production categories, ranging from milk and dairy products to various equipment, as well as motor vehicles and their parts. It is important to note that the incentive is only valid for products manufactured in Brazil and with a nationalization percentage between 40% and 65%, depending on their classification in the Table of Incidence of Tax on Industrialized Products (TIPI).

Although the Superior Courts have already ruled on the need for legal certainty to respect the 90-day deadline for benefit modifications, this is the third time the Federal Government has not observed this rule. Thus, only taxpayers who file a lawsuit will have the right to postpone payment of the difference until September 1, 2018, or even to obtain reimbursement or compensation for amounts unduly collected during this period.

 

The Montgomery & Associados tax team is available to answer any questions.