Project approved that requires tax amount in the invoice
On the evening of November 13, the Chamber of Deputies approved Bill 1472/07 which provides for the discrimination of taxes on the invoice for products and services to the consumer. To take effect, the proposal is now under the sanction of President Dilma Rousseff.
The original text was presented in the Senate by Senator Renan Calheiros and stems from a popular initiative with 1,56 million signatures collected by the national campaign De Olho no Imposto, which brought together professionals from all sectors and was conducted by the São Paulo Commercial Association. The objective is to detail for the consumer the participation of taxes in the composition of the price of goods, regulating constitutional determination.
Congressman Guilherme Campos, who was the project's rapporteur for the Chamber's Finance and Taxation Commission, said that the measure will change the consumer's relationship with the tax in the country. “The feeling of paying the tax is awakening in the population. To know that, in every transaction, no matter how daily it is, you are paying tax: when you go to the supermarket, gas station, which will make your meal, you are paying, and a lot, tax. ”
If enacted, the future law will come into force six months after its publication. The invoice must show the value of the goods or services and, separately, the value in reais or the percentage relative to the total taxes. Failure to comply with the rule will subject the commercial establishment to the sanctions provided for in the Consumer Protection Code (Law 8.078 / 90), such as a fine, suspension of activity and revocation of the operating license. In addition, information on the tax burden may appear on a panel fixed in a visible place of the establishment or, furthermore, be disclosed by any other electronic or printed means.
ETCO's chief executive, Roberto Abdenur, in a comment on the matter, stressed "how important the project approved in Congress is, as it provides citizens with an objective perception of their effort as a taxpayer". He indicated that this “is a relevant step in the direction of greater and more positive interaction between the State and society, in line with what have been several initiatives, including the Government's, to promote greater transparency about actions and expenditures in public policies of various kinds. ”.
In the case of products manufactured with imported raw material that represents more than 20% of the sale price, the values referring to the Import Tax, PIS / Pasep-Imports and Cofins-Imports, applicable to this raw material must be detailed. .
In all, nine taxes should be broken down in the invoices: Tax on Circulation of Goods and Services (ICMS), Tax on Services (ISS), Tax on Industrialized Products (IPI), Tax on Financial Operations (IOF), Income Tax ( IR), Social Contribution on Net Income (CSLL), PIS / Pasep, Contribution for Social Security Financing (Cofins) and Contribution for Intervention in the Economic Domain (Cide
"This is a particularly opportune initiative, since many people ignore the fact that indirect taxes are created - precisely those that most burden the low-income population - most of the tax burden in the country," says Abdenur.
Social security contribution
According to the bill, the invoice will also disclose the amount of the social security contribution for employees and employers whenever the payment of personnel constitutes an item of direct cost of the service or product provided to the consumer.
In the case of financial services, information on taxes should be placed in tables set at points of service, such as bank branches.
The IOF should be broken down only for financial products, as well as PIS and Cofins only for direct sales to consumers. (With information from Agência Câmara)
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