The so-called "split payment", distributed payment of the tax (CBS and IBS) in the financial settlement of the operation, has been the subject of many diverse approaches, there are even those who love or hate him today without knowing, very precisely, the reasons for these feelings
Firstly, the "split payment" is not a novelty in the world, it is not a Brazilian invention, we have examples in Europe, in Asia and Latin America, especially in Chile, that even, served as inspiration for the Brazilian Electronic Invoice, widely used
The model being sought to be structured in Brazil is based on the principle that from a revenue, a duplicate and a tax collection guide (which is external) will be generated. Thus, when paying for the good or service, that tax amount will already be collected by the purchaser, no longer having that situation in which the supplier will pay the tax. Far from it, the one who will pay the tax is the one buying the product, by acquiring the service, for example
The proposal for the collection of the new taxes (CBS and IBS) is for it to be applied universally (in operations with financial arrangements that are almost the entirety) and parallel to the other payment hypotheses, except for transactions with cash or check. Such systematic, according to the bill, it is one of the pillars ensuring that there will always be resources in the Federal Revenue cash (CBS) and the Management Committee (IBS), so that the non-cumulative nature of taxes is effectively implemented in Brazil
Notwithstanding, if this system is implemented, the companies will have a preliminary assessment, that is, the system will already calculate the tax due. This model is already functioning in Rio Grande do Sul for small businesses. In this format, a significant reduction in accessory obligations is expected, however, companies will have, yet, that has a system to monitor the entire process as, upon receiving a tax statement, you may assess any discrepancies
As funcionalidades que estão inseridas no PLP 68/24, presuppose a highly technological system, able to make feasible, among other aspects, real-time consultations between financial institutions, IBS Management Committee and the Federal Revenue Service
According to information provided by the tax authorities, the "split payment", if implemented, it could be an effective tool to combat cold notes, carousel fraud, fraudulent schemes, tax evasion etc
On the other hand, the taxpayer will have guaranteed their right to reimbursement, because both the federal tax authority and the tax authorities of other subnational entities, they cannot claim "lack of resources" for the reimbursements, since the tax will already be segregated at the time of payment of the invoice via any financial arrangement
One of the points that is also under debate and is the target of criticism from taxpayers, it is in the sense that, allied to "split payment", there is a rule that the taxpayer will only be entitled to the credit when the tax levied on the operation is effectively paid
Other questions being raised by taxpayers concern the way to control their credits, since in this format, the tax authority is the one who will indicate the amounts subject to crediting. Under this point, what is sought with regulation, it is the adoption of a statement system, with the available debits and credits for monitoring the taxpayer. The whole idea is in the sense of simplification and transparency, seeking, with that, that the taxpayer only has one obligation: to buy and sell with an invoice
The fact is that there is no reason to fear this entire new collection system, as it will still be the subject of major adjustments and debates, together with several actors who will be the focus of this system, mainly financial institutions, that should, without a doubt, actively participate in the creation and development of this new and complex system in such a way that they do not burden, under no circumstances, the taxpayer
