Deputies participating in the regulation of tax reform admit to reviewing tax benefits granted to certain sectors if the reference rate of the new Value Added Tax (VAT) exceeds 26.5%.
The possibility was discussed this Tuesday (10), in a meeting with the Minister of Finance, Dario Durigan, in Brasília.
The percentage is the reference limit provided for in legislation for Dual VAT, formed by the Contribution on Goods and Services (CBS), under federal jurisdiction, and the Tax on Goods and Services (IBS), to be administered by states and municipalities.
The concern of parliamentarians is that the tax exceptions approved during the regulation will increase the general tax rate of the new system. There are estimates that the percentage could reach 30%.
The president of the Parliamentary Entrepreneurship Front, deputy Joaquim Passarinho (PL-PA), stated that, if the rate exceeds the limit, Congress will have to review part of the benefits granted.
"We put the brakes on, we are working together with the government to maintain the 26.5%. If this is not possible, in the same way that we worked to have some exemptions, we will have the responsibility of removing some exemptions so that we can bring it to 26.5%, because the law says so", said the parliamentarian, after the meeting.
Pressure on tax rate
The discussion gained strength after the Federal Audit Court (TCU) released, on October 28, an estimate of 11.35% for the CBS tax rate. The percentage was above the 9.21% previously considered by the IBS Management Committee.
Reductions and exemptions granted to certain products and services reduce the potential revenue of the new system. To preserve anticipated revenue, a higher rate may be necessary for other taxpayers.
Representative Augusto Coutinho (Republicanos-PE) also stated that the benefits could be reviewed if the projections confirm a rate above the limit.
"This discussion that we are going to have the highest tax in the world, which goes to 30%, is talk. If this happens and it is determined that it will exceed 26.5%, the government will immediately send the bill to the Chamber of Deputies to review benefits that were given during the reform", he declared.
Reform without postponement
Despite discussions about the rate, deputies stated that there is no negotiation with the government to postpone the implementation of the tax reform. The Contribution on Goods and Services (CBS), which will replace PIS and Cofins, is scheduled to start on January 1, 2027.
Passarinho said that the possibility of postponement was not discussed at the meeting and stated that he had received the same signal from the president of the Chamber.
"There is no conversation. The president of the Chamber and the president of the Senate have already spoken with the minister (Durigan). The president of the Chamber told me today: there is no idea that we should have a postponement", he stated.
Representative Cláudio Cajado (PP-BA) also reinforced that the government intends to maintain the schedule.
“Minister Dario Durigan was extremely objective in categorically stating that the government will move forward with tax reform,” he said.
According to Cajado, the president of the Senate, Davi Alcolumbre (União-AP), is committed to voting on the CBS tax rate. The president of the Chamber, Hugo Motta (Republicanos-PB), intends to move forward with the analysis of the provisional measure that establishes criteria for the Selective Tax as soon as a rapporteur is appointed.
"We left here very satisfied. The commitment of the Minister of Finance and the government as a whole is to effectively start implementing the new taxation in the country from January 2027", stated Cajado.
Pressure for testing
The maintenance of the calendar occurs amid requests from business entities and experts to extend the testing period for the new system and postpone the effective collection of CBS until 2028.
Among the defenders of the change is Bernard Appy, former extraordinary secretary for Tax Reform. He argues that companies need more time to adapt to the new rules and calculation systems.
The National Confederation of Industry (CNI) also advocates that 2027 be dedicated to testing and adjustments. According to the entity, some companies still face difficulties in complying with the operational requirements of the reform.
Minister Dario Durigan, however, ruled out changing the schedule on previous occasions. He indicated that the government intends to maintain the start of implementation in January 2027.
