Federal Revenue improves control of beverage production in the country


Author: Communication Advisory (Ascom)

Source: Federal Revenue of Brazil, 14/08/2008

The Secretary of Federal Revenue of Brazil, Lina Maria Veira, signed today (14/8) Normative Instruction RFB nº 869, which deals with the installation of production counter equipment in industrial establishments that fill beer, soft drinks and water. The rule will be published in the Federal Official Gazette this Friday.

The Beverage Production Control System (SICOBE) will be installed by the Casa da Moeda do Brasil under supervision and monitoring by the Federal Revenue of Brazil, in compliance with the established security and fiscal control requirements.

In addition to counting the quantity of products manufactured by industrial establishments, SICOBE will also carry out the identification of the type of product, packaging and its respective trademark.

The drinks will be marked by SICOBE, with safe codes that will act as a kind of digital signature, and will allow the Federal Revenue to individually track each drink produced in the country. These codes will contain information about the manufacturer, the trademark and the date of manufacture of the product.

The system will allow, in real time, the control of the entire beverage production process, through the use of equipment and devices for recording, recording and transmitting information to the Federal Revenue database.

As of September, the IRS will begin technical visits to the first 130 (center and thirty) establishments that manufacture beer, soft drinks and water, with a view to installing SICOBE, which should be completed in 2009.

As of 2010, the installation process will continue in other companies in the sector with representativeness in national production, estimated at around 300 manufacturers in total.

The installation of SICOBE will be carried out at no cost to the beverage manufacturer, who will be responsible only for reimbursement to the Casa da Moeda do Brasil for the preventive and corrective maintenance procedures of the system, which, however, may be deducted from the PIS or COFINS due in each calculation period.

The mandatory installation of production counters in the beverage sector was established by Provisional Measure No. 436/2008, in order to adapt to the new taxation system established by Law No. 11.727 / 2008, based on the type of packaging, trademark and price.

The implementation of SICOBE, the use of the Flow Measurement System and, as of December this year, the mandatory use of the Electronic Invoice are initiatives that have the support and collaboration of the sector. In the last 3 years, the amount of assessments, in relation to federal taxes, reached R $ 4 billion. 

These new control instruments will enable the Federal Revenue to make control, inspection and combating tax evasion in the beverage manufacturing segment more effective, eliminating unfair competition and protecting companies that regularly comply with their tax obligations.