National Statute for Simplification of Additional Tax Obligations Created
The purpose of the new law is to facilitate taxpayers' compliance with these obligations, such as filling out declarations and providing other information to the tax authorities of the Union, states, municipalities and the Federal District.
The rule originates from a project (PLP 178/21) by senator Efraim Filho (União-PB), who presented the text when he was a federal deputy. The proposal was approved in the Chamber of Deputies in December last year and in the Senate last July.
The vetoed items reach the main points of the project. Among them, the institution of the Brazilian Electronic Invoice (NFB-e), the Digital Brazilian Tax Declaration (DFDB) and the Unified Cadastral Registry (RCU). The first replaced several documents with a single national model. The DFDB and the RCU allowed the unification of the tax authorities' databases from the three spheres of government (Federal Revenue and state and municipal finance or finance departments).
Costs
Lula argued that the measures could increase the costs of complying with tax obligations due to the need to evolve systems and prepare society for new obligations. Furthermore, he stated that the simplification of tax documents must be carried out “in a structured manner and in compliance with the principles of efficiency and economy”.
The president also vetoed the provision that included members of civil society in the committee created to simplify the fulfillment of ancillary obligations. The allegation was that “the presence of members outside the tax administrations” could harm tax secrecy and the preservation of information.
The provision that gave a period of 90 days to create the committee and that which provided for the use of the CNPJ as a unique registration identity for identifying legal entities in public service databases was also vetoed.
These and other vetoes will now be analyzed by the National Congress, in a joint session of deputies and senators, to be scheduled.
Measurements
The new complementary law provides, as a measure to reduce bureaucracy, the unified issuance of electronic tax documents and the standardization of legislation and systems aimed at fulfilling ancillary obligations. Tax administrations from the three spheres of government will be able to share tax and registration data whenever necessary to reduce additional obligations and increase the effectiveness of inspection.
The simplification measures will be managed by the National Committee for the Simplification of Additional Tax Obligations (CNSOA), linked to the Ministry of Finance. The board will be formed by representatives of the tax authorities of the Union, states, municipalities and the Federal District.
Source: Câmara de Notícias Agency
