The simplification promised by the tax reform, in the regulatory phase in the National Congress, is still far from happening. The warning comes from tax lawyer Lucas Ribeiro, CEO of ROIT, artificial intelligence company for accounting management, fiscal and financial of corporations.With luck, there in 2033, affirms
Ribeiro is the creator of the "Tax Reform Calculator", desenvolvida pela ROIT quando a reforma ainda era a PEC 45/2019, to assist the Federal Senate in analyzing the impacts of the text. Presented its first version in a public hearing at the Senate Committee on Economic Affairs (CAE), and the data was provided to the Legislative to support the work of the parliamentarians
Using resources such as artificial intelligence based on data from the Public Digital Bookkeeping System (Sped) and the schemes known as XML of tax documents, the "Tax Reform Calculator" indicates, now, that the combinations of rules currently under consideration will result in the existence of up to 22,5 million new possible scenarios
"The amount may increase or decrease depending on the changes that the project will undergo in Congress", anticipates Ribeiro. Thus, the proposed "simplicity" to be promoted by the tax reform can only be realized in 2033, when will the transition period between the current model and the changes brought by the reform end
A regulamentação da reforma tributária (Emenda Constitucional 132/2023) está baseada, at the moment, in two complementary bills. O primeiro (PLP 68/2024) trata da Lei Geral do Imposto sobre Bens e Serviços (IBS), of the Social Contribution on Goods and Services (CBS) and the Selective Tax (IS). The text, delivered by the Executive to the Chamber in April, it has 306 pages and 499 articles. The project provides for a rate of 26,5%, but it can vary between 25,7% and 27,3%, according to the government
Está nesse projeto um ponto levado por Lucas Ribeiro aos deputados federais do GT: um eventual aumento de arrecadação de PIS/Cofins em 2024 e 2025, "provoked by the Federal Government's revenue-raising eagerness", may significantly raise the CBS rate, diante da fórmula de cálculo indicada no PLP 68/2024
Outro projeto (PLP 108/2024) vai tratar da atuação do Comitê Gestor do IBS e da distribuição das receitas do IBS entre os entes federativos, as reported by the Ministry of Finance and the Chamber of Deputies. This project was delivered by the Executive in June
"The extraordinary secretary of the Tax Reform", of the Ministry of Finance, Bernard Appy, told the press that the new system will not require anything more than just the 'simple issuance of an invoice'. Now, this simplification, even if in this way, it will only be effective on January 1, 2033, and until then companies need to survive both systems.”
Furthermore, there are numerous impacts for companies that go beyond the tax burden. There are many changes and preparations needed to coexist with both systems until 2033. In particular, the preparation of cash for working capital, purchase price review, selling prices, margin, management processes and much more. "None of this is being said and the businessman will soon wake up to a huge challenge to solve and it may be too late", alert Lucas Ribeiro
Lucas also presented the need for a "plan B" for cases where Split Payment (collection method of IBS and CBS), in two parts) is not developed within the timeframe desired by the government. "Everyone knows that developing software is not simple at all and we can have surprises and delays", complement. "The taxpayer needs to continue calculating the credits from the invoice until the system is implemented", it is not possible to proceed with an incomplete solution, or still, with the emergency purchase of a market solution for Split Payment, eventually even foreign
Furthermore, in the Chamber and in the Senate, the texts will surely receive amendments, adding even more exceptions and particularities. "There will be hundreds of new rules to be interpreted and applied by whom"? By the Tax Authority alone? 'Only issuance of invoice?As if it were very easy to combine more than 2 billion possible tax scenarios to issue an invoice today, added to the millions of new rules that are yet to come, points Ribeiro
It is essential that companies of all sizes and accounting and tax professionals start preparing in-depth impact studies right away, mainly, organize your management for the new system of credits and debits of the new Value Added Tax (VAT), constituted by the CBS and the IBS, highlights the CEO of ROIT
