Author: CLAUDIA ROLLI and FÁTIMA FERNANDES

Source: Folha de S. Paulo - São Paulo / SP - DINHEIRO - 06/04/2010

For the tax authorities, a new system helped to reduce tax evasion; manufacturers say the high also reflects increased sales in the sector

LOCAL REPORTING

The collection of federal taxes in the beverage sector increased by 20% last year, after the Federal Revenue Office controlled the production of beers, soft drinks and mineral water with the installation of Sicobe (Beverage Production Control System) in 108 factories in the country. Last year, the industry in the sector paid R $ 8 billion in federal and state taxes, according to the federal tax authorities.
The 20% increase in the collection of federal taxes - IPI, PIS and Cofins - occurred because Sicobe inhibited tax evasion in the sector, according to Otacílio Cartaxo, secretary of Federal Revenue.

For beverage manufacturers, this increase in tax collection is also a reflection of the increase in sales of beverages and taxes with changes in the sector's tax legislation - in 2009, tax collection started to consider price and sales volume; until then, taxation was levied on the sales volume of the factories.
“There was an important gain in the collection of the beverage sector with this more advanced form of production control, which is Sicobe. In the tax area, there are certain tax avoidance instruments that, with efficient controls, like this, are removed. With Sicobe it is possible to have, in real time, a more reliable and secure control [of the production of each drink] ”, says Cartaxo.

Tax avoidance is when the taxpayer seeks loopholes in the law to pay less tax.
Established in Law 11.827, of 2008, Sicobe allows the Federal Revenue to monitor, in real time, the production of beverages in the country by means of equipment (meters) that enable the registration, recording and transmission of information to its base. of data.

According to the secretary, the system is more efficient because it allows for “individual tracking” of each drink produced in the country. Last year, for example, the IRS reports that it controlled the production of 11 billion liters of beer and 13 billion liters of soft drinks - which corresponds to a turnover of R $ 30 billion - in the 108 factories, large and medium that already have Sicobe.

Since January this year, another 17 manufacturers have installed the control equipment, and another 25 have been ordered to place them by the end of June. “We started with the big ones and went down the scale, for medium and small manufacturers. In 2011, the installation in the small ones should be completed ”, he says.

The companies are summoned by the IRS to, in a first stage, prepare the establishments to receive the production counters. Then, they have 60 to 90 days to complete the installation, which is the responsibility of the Casa da Moeda and supervised by the tax authorities. “[Being summoned] does not mean that they are being inspected, but that they are in the process of installing the system,” says Cartaxo.

By the end of this year, Sicobe should be installed in over 120 manufacturers - at no cost to companies, according to the IRS.

Industry associations praise new system

For associations that bring together beer and beverage manufacturers in the country, Sicobe is an efficient way to control tax evasion in the sector.
“We support Sicobe 100%. It is more rigorous than the flow meter system, which was used by the IRS to control the production of beverages ”, says Enio Rodrigues, superintendent of Sindicerv (union of the beer industry). The Brazilian Beverage Association also supports the system.

For AmBev, the first company to have 100% of its facilities controlled by Sicobe, the market has always been hampered by tax evasion. “Tax evasion served as a competitive differential. As taxes make up a third of the price, those who evade sells cheaper. It is proven that Sicobe intimidated tax evasion ”, says Alexandre Loures, director of the company.

Afrebras (an association that gathers 150 companies) informs that 19 members already installed Sicobe between 2009 and March and another 28 were summoned by the tax authorities to install the equipment. (CR and FF)