The Chamber of Deputies approved, this Monday (15), the basic text of the project to create the Management Committee of the IBS (Goods and Services Tax), a measure which is part of the second stage of the regulation of the tax reform promulgated in 2023.
The approved text removes the 2% limitation on the incidence of the tax on sugary drinks (such as soft drinks) – this point can, however, still be amended by the House.
The basic text was approved by 330 votes in favor and 104 against. MEPs will further analyze, on Tuesday (16), the highlights and potential changes to the main text. As it has already been approved in the Senate, after this vote in the House, the text is submitted to the president for sanction.
The rapporteur, MP Mauro Benevides Filho (PDT-CE), decided to maintain part of the changes approved by the Senate in September, but also took up extracts from the text approved in the Chamber.
Next year there will be no collection of new taxes, but companies will have to issue tax documents containing the information to calculate the rate that will be charged starting in 2027. “Brazil will have to, on January 1, 2026, recall the rules of the Management Committee,” Benevides said, justifying the rush for approval.
The project creates the IBS Management Committee, designed to manage the part of unified taxes that is the responsibility of states and municipalities. The body will be made up of representatives appointed by governors and mayors and will publish sub-legal rules on the new tax system, which will come into force in January 2026.
Benevides Filho maintained the changes made in the Senate regarding the distribution of seats in the Management Committee, with the aim of ending the conflict between municipal entities.
In addition, the project creates the National Chamber for the integration of the administrative disputes of the IBS and the CBS (Contribution to goods and services) – the latter is part of the new unified tax which will return to the Union. The idea is for the organization to standardize case law regarding the two taxes.
The draft includes provisions on specific taxes, such as the ITCMD (Causa Mortis and Donation Transfer Tax) and the ITBI (Real Estate Transfer Tax) and details the mechanism that separates tax revenues between the federated entities.
The rapporteur maintained the system inserted in the Senate to combat fraud at the ICMS on fuels, responding to the request of States and the sector to maintain single-phase taxation of naphtha, both in the current ICMS and in the new taxes on goods and services (IBS and CBS).
On the other hand, Benevides took up the text of the Chamber with regard to the sections that deal with the harmonization between the new taxes and the distribution of powers between auditors and lawyers.
In the event of a discrepancy in interpretation 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.
The rapporteur also removed from the Senate proposal the unified issuance of documents for service companies that currently use consolidated documents. According to Benevides, if companies issue a single invoice for each municipality, it would not be possible to operationalize cashback for each CPF.
Benevides removed the cap set by the Senate for the incidence of the IS (selective tax), the so-called sin tax, on sugary drinks (such as soft drinks). Under pressure from the private sector, senators had set a limit of 2% for the incidence of the tax. A highlight presented by the PL however seeks to regain the ceiling.
The IS aims to discourage the consumption of products harmful to health or the environment. It is expected to come into force gradually in 2027, but the government has yet to send Congress a bill setting tariffs for each affected product.
The Senate had reduced taxes on SAF (Football Limited Companies), which was reversed in the House.
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