Source: Tribuna da Bahia - Salvador / BA - CITY - 20/08/2010

The finance secretary, Carlos Martins, takes stock of his actions in front of the secretariat. Martins recalls the application of the Electronic Invoice and the reduction in the number of tax evasions in the State, as well as the growth in revenues. Martins also comments on a controversial measure: the exemption from IPVA for motorcycles and the tax exemptions carried out in the recent international economic crisis to maintain the pace of Bahian industry vis-à-vis the national consumer market.

Tribuna da Bahia - What are your main actions ahead of the Fazenda portfolio?
Carlos Martins - The Secretariat of Finance of the State of Bahia, like all Secretariat of Finance, is a medium body that ensures resources to make the development of the State feasible. Sefaz works to ensure that the other Secretariats have sufficient resources to implement their projects and I believe that this was the hallmark of the current Government - the integration between the various departments of State.
I am very proud to be able to participate a little in the history of the Secretariat of Finance. Today, for example, Sefaz's Strategic Planning encompasses, in addition to the global objectives of “Real Revenue Growth” and “Reach of Fiscal Balance”, two new dimensions that reflect Sefaz's concern with internal and external audiences: “Excellence in People Management ”and the“ Improvement of Service Quality ”. We are also carrying out a total redesign of procedures, of tax routines. With that, we expect a productivity jump in the coming years. I consider this redesign a milestone in the history of Sefaz and places the secretariat as a pioneer in Brazil. I am very satisfied with the partial result of the work, mainly due to the involvement of all employees in this project.
 

TB - Did Sefaz also act in the fight against tax evasion?
CM - These actions to combat tax evasion have been a constant in these three and a half years that the current management is at the head of Sefaz. In addition to several more preventive inspection actions to control the circulation of goods and inspect the fuel sector, in 2007 the Task Force was created involving Sefaz, SSP, the Public Ministry and the Court of Justice, which has already carried out a series of special operations . I can cite as an example the most recent of these, which was Caracará, through which a tax evasion scheme of the order of R $ 1,6 billion was dismantled, the largest ever seen in the state. These measures were fundamental even for the increase of the collection. 
 

TB - Was your management also marked by concern for the server?
 CM - The issue of careers is also important, when, following the direction of the governor to study and propose improvements for the careers of the State, the administration of Sefaz presented a Bill, approved in April 2009 by the Legislative Assembly (Law nº 11.470 of April 08, 2009), with the objective of modernizing the tax administration and increasing the effectiveness of Sefaz's activities, with improvement in the use of the qualified staff. The objective was to adapt the state legislation to the inspection practices consolidated for decades in the transit of goods and in the inspection of small companies, intensifying the inspection of large companies. I consider this another important advance. Finally, I believe that this set of actions mentioned here, and so many others could be said, shows how trained Sefaz's technical staff is and how much it can work for Bahia.
 

TB - In 2008, with the international crisis, its secretariat adopted a series of measures that, in a certain way, contributed to minimize the effects of the crisis against the economy of Bahia, such as tax exemptions for the metal mechanics and electronics industry. How do you evaluate the effectiveness of these actions?
 CM - Bahia's performance, in line with the federal government, through tax exemptions and the release of tax credits for segments affected by the economic crisis, was relevant to maintaining the expectations of economic agents, preserving the agreed investments and guaranteeing the financial flow of these companies. Bahia, by preserving state investments; by assuring the public servant his wages up to date and guaranteeing payment to suppliers of goods and services to the public administration, he contained the effects of the crisis at a bearable level. And our economy has shown its strength to overcome this adverse moment.

TB - There were also other measures, such as in the footwear segment, among others, that the Treasury worked on tax relief…
CM - We have tried, from the beginning, to take measures for the most affected segments and at the most appropriate moments, with the objective of mitigating these effects and stimulating the productive sector. Retail trade and taxpayers participating in the Liquid Campaign Salvador, for example, had a special ICMS payment deadline in 2008, 2009 and 2010. For footwear companies, as you mentioned, the Government guaranteed the automatic release of accumulated credits, from maximum 5% of the exported value, limited to R $ 5 million / year per sector. In addition, companies with expansion projects had a new framework within the Desenvolve Program, with the growth of presumed credit and the extension of benefits until 2020. Through Desenbahia, companies in the food and beverage, textiles and clothing, footwear, computer science and electronics and plastic transformation had special credit lines, in the amount of R $ 110 million, with resources originating mainly from the Social and Economic Development Fund (FUNDESE). This amount was allocated to the provision of working capital and fixed investment for small and medium-sized companies.
Industries in the ceramic segment were exempted from ICMS on tax substitution on domestic operations with ceramic products. The objective of the measure was to rescue the competitiveness of this industrial segment, responsible for the generation of more than 2.500 direct jobs. The ICMS tax burden for computer products was also changed in order to encourage Bahian commercial companies to consume the segment's products in the region itself. Another measure was the payment in three installments of the payment of the ICMS related to the operations carried out in February, March and April for taxpayers who develop the basic metallurgy activity, with the proviso that the companies keep the jobs that arrive to 40 thousand. There was also the signing of the Cooperation Agreement in the area of ​​tax substitution between the states of Bahia and São Paulo, which aims to expand the fight against tax evasion, make tax administration more efficient, exchange experiences between states and increase tax collection. These are some of the examples.
 

TB - The electronic invoice has been an important tool to end tax evasion. Comment a little on her.
CM -: Yes, have no doubt. Today there are more than one billion and three hundred million Electronic Invoices (NF-e) authorized in the country and more than 55 million in Bahia. This year we will, at the national level, and speak as the coordinator of Confaz, finish the implementation of the NF-e in the missing segments, which are few, and as of December 2010, all operations for public administration, direct or indirect, will have to be through NF-e, regardless of the taxpayer’s economic activity. The same goes for interstate operations.
The Electronic Invoice (NF-e) is the incorporation of this new world provided by technology, bringing to the tax administration a change of radical paradigms.
 

TB - Bahia has registered collection records. What is that due to? How did the electronic invoice also contribute?
CM - Firstly, the base of 2009 was quite depressed due to the global crisis, that is, this percentage of 25% growth this year in relation to the previous year bears the effects of the retraction of the year 2009. If there were no crisis of October 2008, we would have reached the record mark of R $ 1 billion of ICMS collection still in 2009. We also observed that almost all States have similar collection curves and trends. What changes is one or another particularity, such as, for example, the strong dependence on the petrochemical and chemical industry here in Bahia.
In 2010, the heating of the economy was the main driver of the records achieved. Of course, having a qualified and dedicated team, like the farmers, makes this task much easier. Sefaz has just developed a pioneering project, bringing together information from the NF-e. In the technical world, these strategic reports are known as BI. Fazenda has developed a BI, in partnership with Instituto Etco, and now makes this important tool available, without any burden, to the other states of the federation.

TB - Today it is more common to see more motorcycles in the interior of Bahia than donkeys. The heating of the Bahian economy and the ease of credit generated large-scale motorcycle sales. This was also possible thanks to the tax relief that the Secretariat of Finance carried out for sales of these vehicles. I would like you to comment on that.
 CM - In fact, we implemented some measures that affected this sector of motorcycles, but I believe that this growth is the result of the increase in the population's income, the good moment of the Brazilian economy, in short, the increase in consumption. At the state level, as of January 1, 2010, the exemption from IPVA for the used or new motorcycle used in the transportation of passengers, goods or orders was registered, registered as a vehicle of the rental category and owned by an autonomous professional driver, since that some aspects are observed: the requirements established in federal and municipal legislation for the referred modes of transport are met; the fee for the licensing of the previous year was paid that year and a document is provided, provided by the granting authority, proving the authorization, permission or concession to operate the passenger, merchandise or order transportation service in this category.
The exemption still has little effect on the increase in motorcycle sales, as few municipalities have regulated the activity of motorcycle taxi drivers.