Carf bill receives more than 40 amendments – 7/3/2023 – What tax is this

Bill 2.384/2023, which deals with the resumption of the casting vote in CARF (Administrative Council of Tax Appeals), has already received more than 40 amendments, 7 of them in the last 24 hours. The text should be voted on earlier this week by the Chamber of Deputies.

The quality vote-tie decided by representatives of the Ministry of Finance-was overthrown in 2020 by Congress. Earlier this year, the government edited a provisional measure to resume the pro-Finance tiebreaker, but the MP lost its validity before being voted on. A bill was then sent to Congress to address the issue.

This project also authorizes the Federal Revenue Service to stop punishing taxpayers who have a kind of good tax payer stamp, if they momentarily fail to fulfill any obligation with the Tax Authorities.

The initiative creates the so-called “compliance classification”, based on criteria such as the regularity of registration and collection of taxes, accuracy of the information provided, among other items defined by the Federal Revenue Service.

Bruna Luppi, partner at Vieira Rezende Advogados, says that the compliance program represents a step forward and is in line with international guidelines, but says that it is necessary to pay attention to the regulation of the proposal by the Revenue.

“With these compliance measures, the taxpayer will have tools, prior to an inspection or a tax assessment, to clarify doubts, have a more correct and more adequate orientation of procedures. This tends to provide more legal certainty and can avoid the increase administrative or even judicial litigation”, says Luppi.

“It is necessary to be careful in this regulation, so as not to mitigate the use of this benefit, placing a taxpayer who is legitimately discussing a tax credit in court, with suspension of enforceability, for example, in the same cake as the one who really does not fulfill his obligations. “

About the casting vote, she says that the proposed changes cannot be justified based on the increase in revenue. “So you send the wrong message, that the body is there to collect, when we know that CARF is a highly qualified body, with excellent professionals, where the tax discussion is in-depth, with a wealth of material law details that unfortunately we don’t see it in the Judiciary.”

Last month, the bill’s rapporteur, Deputy Beto Pereira (PSDB-MS), told the Sheet that the casting vote is only likely to return if there are conditions.

In February, the Treasury, Abrasca and the OAB (Ordem dos Advogados do Brasil) even sealed an agreement around the resumption of the casting vote, which freed taxpayers from fines and gave discounts on interest in the event of a tie in the judgment in Carf. There are amendments that incorporate the terms of the agreement.

Another option is to provide a tie-breaking rule by expanding the collegiate.

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