Plenary approves MP that extends 'Refis da Crisis'

The Senate Plenary approved this Tuesday (27) Conversion Bill 10/2014, resulting from Provisional Measure 638/2014, which allows companies from the Inovar-Auto program to import software without a national equivalent and extends the deadline adherence to the so-called Refis da Crise. The project also reopens the deadline for philanthropic health entities to join moratorium and debt remission programs in relation to federal tax authorities (Prosus), transforms the mode of interstate and international passenger transportation into authorization and regularizes land. occupied by philanthropic entities in the Federal District. The senators approved the PLV that had been sent by the Chamber of Deputies, but reintroduced in the text part of the articles incorporated in the mixed commission that analyzed MP 638/2014 and that had been left out after the approval of the matter in the Chamber. With the changes, the conversion project returns to that House for further analysis.

Among the measures put in the PLV by the senators is the change of the granting regime for authorization to provide regular interstate and international passenger transportation service. With the change, which should be made as the existing permission contracts expire, the National Land Transport Agency (ANTT) will be responsible for regulating and inspecting the activity.

ANNT may also, for a period of five years, fix the maximum tariffs to be charged for interstate and international passenger transportation, as well as their readjustments.

Lots of churches

The other measure taken up by the senators was the regularization of land belonging to religious entities of any cult and social assistance entities that had settled in the Federal District until December 31, 2006. To have your lot regularized, it is necessary that these lots entities are effectively carrying out their activities on site.

The regularization of lots can only be done in urban areas. Alteration of the use of the property is prohibited - a clause that must be included in the deed of the land or in its concession contract.

Refis

PLV 10/2014 extends the deadline for joining the so-called Refis da Crise, created by Laws 11,941 / 2009 and 12,249 / 2010, arising from provisional measures. Its name derives from the 2008 global economic crisis, which hit Brazilian companies, especially exporters. But the installment plan, which incorporated debts that existed until 2008, also benefited debts of individuals.

For that matter, the debtor with a debt of up to R $ 1 million will have to pay 10% of the total amount on adhesion. If the debt is over R $ 1 million, the company must pay 20%. In both cases, payment can be made in up to five installments.

Refis had been inserted in MP 627/2013, which changes the form of taxation of profits obtained by Brazilian multinationals from their subsidiaries abroad, but was vetoed by President Dilma Rousseff.

Innovate-Auto

Originally, MP 638/2014 included imports of software and equipment without national similars, as well as spare parts of less than 10% of the machinery to which they belong in the list of activities that generate presumed Product Tax credit. Importados (IPI), within the Inovar-Auto program.

The program, instituted by Law 12,715 / 2012 and valid until December 31, 2017, allows participating companies to determine presumed IPI credit for expenses incurred in the country in areas such as research, development and technological innovation and with strategic inputs. The objective is to encourage investment in research and technology in the national auto industry.

The MP also determined that companies that supply inputs to assemblers participating in Inovar-Auto must inform the Ministry of Development, Industry and Foreign Trade about the buyers, the values ​​and other characteristics of the products supplied. The government's intention is to monitor the companies participating in the program, as well as the entire production chain in the automotive sector.

Suppliers that do not present the information will be subject to a 2% fine on the value of the operations. In case of incorrect information, the penalty will be 1% of the difference between the reported amount and the amount due.

The project also establishes that fines for non-compliance with the program must be collected from the National Fund for Scientific and Technological Development (FNDCT).

Santas Casas

The PLV also reopens the term of adhesion of philanthropic entities in the health area to the moratorium and debt write-off program of these entities in relation to federal tax (Prosus) taxes.

The moratorium provided for in Prosus is valid for pending matters with the Federal Revenue Service and the National Treasury Attorney General (PGFN) until January 2014. Law 12.873 / 2013, currently in force, provides for a debt moratorium until September 2013. The text removes the incidence of interest and monetary correction on the total tax debt of philanthropic entities.