good news! Revenue says taxpayers can pay less in taxes

Attention taxpayers! There is a PL (Bill) which contains very interesting proposals, aimed at offering rebates to those who pay their taxes on time and correctly. This initiative gives shape to three tax compliance programmes, which helps tax authority In combating negligence in the country.

So, the first of them is Confia (Cooperative Tax Compliance Programme), the model of which has already been adopted in many developed countries around the world. In fact, it has been recommended for adoption by the Organization for Economic Co-operation and Development (OECD) since 2013.

This type of dialogue between companies and tax authorities is important to maintain equality between taxpayers. Thus, the second current alternative is the Tax Compliance Incentives Program (CENTONIA), which aims to encourage citizens to comply with their tax obligations, especially regulating registration.

In this way, the payment of fines and interest arising from these situations, as well as other legal consequences resulting from default, can be avoided. The third option covers the customs field and is called the Brazilian Authorized Economic Operator (OAS) programme, which in turn already exists.

It was established under EU Standard Instruction No. 1598 of 9 December 2015, and regulated under EU Normative Instruction No. 2154 of 26 July 2023, in order to achieve a greater level of security for the international input chain and stimulate voluntary compliance with customs laws.

What does the bill really intend?

Many experts rate invoice In the question as an attemptSeparating the wheat from the chaff“, characterization and definition of the concept of a continuing debtor, which cannot be confused with the profile of a repeat defaulter or a good taxpayer.

Therefore, your behavior differs from other existing profiles. The latest text of the legislation also includes some guidelines for the gradual reduction of certain tax benefits, which currently amount to R$523 billion annually, representing 4.6% of GDP (gross domestic product) National.

Accordingly, the goal now is to obtain a reduction of these tax elements to 2% of the above-mentioned mark over a period of two years, as determined by Constitutional Amendment No. 109 of March 15, 2021 in its transitional provisions.

Therefore, taxpayers who succeed in obtaining the Customs and Taxation Compliance Stamps (SCTA) will be granted a tax compliance bonus corresponding to a 1% reduction in the cash payment of CSLL (social contribution on net profit) until it vests.