Tax reform may predict Pix for invoice number, says businessman – 04/20/2023 – What tax is this

Miguel Abuhab, businessman and founder of Movimento Destrava Brasil, says that the automatic tax collection system that can be adopted after the tax reform still faces the challenge of including several means of payment. Among them, Pix.

One suggestion is that the instant payment be made for a key that contains the invoice number, and not a CPF or CNPJ, for example.

What is your proposal for charging the new consumption tax?

It is what we call the Abuhab model of automatic billing. We imagine that a ticket can have the value of the goods and the value of the tax. When the payment is made, there is automatically a debit and two credits.

Today people are talking about this operation called “split” [payment]. Regarding the bills, the project is complete. I had already spoken with the CIP (Central Interbancária de Pagamentos). All bills go through CIP. We have a very complete project. The same work needs to be done with other means of payment. We need to create a parallel working group to discuss the technology. Summon Central Bank, Febraban, CIP and card staff. That hasn’t happened yet.

That is the main objective, audacious. There are important measures to be taken in the short term, intermediate objectives.

Split payment is our audacious objective going forward, but we need to take intermediate steps and these transactions are necessary and are in line with making the split payment going forward.

What would these intermediate goals be?

We have a failure when the Electronic Invoice system was implemented. When there were manual invoices, we issued the invoices during the month and at the end of the month an invoice was issued that added the invoices and had a carbon copy, the duplicate. The invoice would go to the customer and the duplicate to the bank to collect.

The duplicate had integration with the invoice that served to pay the tax. We created a way to electronically record the invoice, but to charge the customer we invented the bill, which has no integration with the invoice.

Today, through normative instructions from the Executive, transactions can be created to include invoices. The document that would go to the bank to charge the customer would be called an electronic invoice, as it is all over the world.

When there is a bank payment, the date on which the payment was made will be updated on the invoice. There we have integrated tax, banking and accounting information. This information is necessary for the system to be able to net between credits and debits. This already anticipates many of the actions for what is intended within this objective, which would be the spit.

Is this independent of the tax reform?

In the PEC there is already a device that says that only the tax paid in the previous step will entitle to credit. My suggestion is that this device, after approval of the PEC, be valid even for the current ICMS. It would already prevent fraud and tax evasion. The benefits would be very short-term.

This will allow the state to calculate credit and debits on a daily basis and automatically issue Darfs for the Union or Dare for the states. This would be a simple thing to do, in the short term and with expressive results without us having to make a big technological change.

And how are the other means of payment besides the boleto, like Pix?

Every payment made to a taxpayer must specify the tax document that gave rise to the payment. Today we make a Pix for a CNPJ, but we don’t mention which tax document it is. You do not know if the tax coupon was issued.

Pix should be for a tax coupon. Issue the tax coupon and you pay the coupon through Pix. This causes many companies to issue the coupon obligatorily.

The project is detailed as long as the means of payment is the bank slip. Now, with Pix, which is instant payment, we would need to intercept Pix to say whether this transaction is entitled to credit or not. If so, the trader will receive the full amount, without the tax split.

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