Senator Fernando Bezerra (MDB-PE), rapporteur of the complementary bill (PLP 18/2022) that limits the ICMS on essential items – such as fuel – to 17%, said that he will maintain the structure of the text approved by the Chamber and presented some technical changes that will be proposed for a vote in the Senate.
One of the points maintained, according to the rapporteur, is the entry into force of the ceiling. Bezerra informed that, after approval of the project, it will take effect immediately, as had been agreed in the Chamber.
The announcements were made this Wednesday (8) after a meeting with 10 governors. The objective was to listen to the heads of states to improve the text.
The PLP that must be voted on by the Senate on Monday (13) was approved by the Chamber of Deputies on May 25, and establishes a 17% limit on ICMS on goods and services that are considered essential.
The text establishes that goods and services related to fuel, electricity, communications, natural gas and public transport are considered essential, preventing the application of tax rates equal to those of products listed as superfluous.
The PLP also established a compensation for the states with the reduction of ICMS, but valid only for 2022. If the loss of revenue exceeds 5%, the federal government would write off state debts in the equivalent amount.
proposed changes
The project’s rapporteur informed that he maintained the ceiling that must be fixed and the goods and services considered essential – fuel, electricity, transport and communications.
Regarding proposed changes, Bezerra stated that he implemented:
- Adjustments in the rules for setting rates to respect the autonomy of states and the Federal District, provided that the essentiality of goods and services is respected;
- Expansion of legal certainty for public managers in the application of the law in relation to the Fiscal Responsibility Law and the Budget Guidelines Law;
- Improvement of the compensation mechanism;
- Reduction to zero of PIS/Cofins and PIS/Cofins rates – Import on hydrated fuel alcohol and anhydrous alcohol;
- Reduction to zero of PIS/Cofins and PIS/Cofins rates – Imports on gasoline.
The senator also provided details about the improvement of the compensation mechanism to the states:
- The calculation of losses will refer to the PLP18 goods and services;
- Compensation will be made on debt service and not on debt stock;
- For debt-free states, compensation will be made in 2023 with funds from the Financial Compensation for the Exploration of Mineral Resources (CFEM) and with prioritization of borrowing in 2022;
- Compensation will be allowed through adjustments with loans already made with other creditors, with the guarantee of the Union.
Wake up
Minister André Mendonça, of the Federal Supreme Court, gave until June 14 for state secretaries, the federal government and Congress to reach an agreement on changes in the collection of ICMS on fuel.
The agreement was defined at a conciliation hearing at the STF on Thursday (2) with the presence of the presidents of the Chamber, Arthur Lira (PP-AL), and of the Senate, Rodrigo Pacheco (PSD-MG), in addition to state secretaries. of Finance and representatives of the federal government.
One of the solutions will come through the approval of the bill in progress in the Senate that establishes fuels as essential goods, therefore, with a limited ICMS rate.
With information from Luciana Amaral, from CNN in BrasÃlia
Source: CNN Brasil
