The President of the Republic, Luiz Inácio Lula da Silva, presented an action to the Federal Supreme Court to guarantee the legitimacy and immediate effectiveness of a decree on the values of the contribution rates for the Programs of Social Integration and Formation of the Assets of Public Servants ( PIS/Pasep) and the Contribution for the Financing of Social Security (Cofins).
In December of last year, the then Vice President of the Republic, Hamilton Mourão, in the exercise of the Presidency, enacted Decree 11.322/2022, which halved the rates of PIS/Pasep and Cofins on financial revenues of legal entities subject to the non-cumulative calculation regime (from 0.65% to 0.33% and from 4% to 2%, respectively). The rule established the effective date from its publication, taking effect from 1/1/2023.
On January 1st, Lula edited Decree 11.374/2023, which revokes the December norm, with application from its publication. In the action, he argues that there would be no violation of the principle of nonagesimal precedence, which provides for a period of 90 days for the tax change to take effect, because the new rule would resume the values provided for in Decree 8.426/2015, in force until the edition of the December decree.
In the action, the president argues that the 2022 norm was enacted in the final days of the previous government, without communication to the transition team. It also points to a significant waiver of revenue, with a negative budgetary-financial impact estimated by the Federal Revenue Service at R$ 5.8 billion this year.
Lula also calls for the suspension of the effectiveness of judicial decisions that made it possible to pay the PIS/Cofins contribution at the rates determined by Decree 11,322/2022, alleging a real risk of proliferation of the controversy.
The action was distributed, for prevention, to Minister Ricardo Lewandowski, rapporteur of an action presented by the Brazilian Association of Machinery and Equipment Industry (Abimaq), which deals with the same topic.
Source: CNN Brasil
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