Representative Mauro Benevides Filho (PDT-CE) presented this Friday (12) an opinion on the second draft regulation of the tax reform (PLP 108/2024), which must be presented to the plenary of the House next Monday (15).
The rapporteur maintained the device inserted in the Senate to fight against ICMS fraud on fuels, responding to the request of States and the sector to maintain single-phase taxation on naphtha, both in this tax and in the new taxes on goods and services (IBS and CBS).
Another point maintained is the 2% ceiling for the Selective Tax on soft drinks.
The text also maintained the changes made in the Senate regarding the distribution of seats in the Steering Committee formed by the states and municipalities, with the aim of ending the conflict between municipal entities.
The rapporteur removed from the proposal the unified issuance of documents for service companies which currently use consolidated documents.
Benevides will also review the House text regarding the sections that deal with harmonization between new taxes and the distribution of powers between auditors and prosecutors.
In the event of a discrepancy between the decisions on CBS and IBS, the Harmonization Committee will be convened, and this body will be obliged to consult the Harmonization Forum, in which lawyers will provide legal advice on the matter.
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