Tax waiver of Simples can cost R $ 3,5 billion


Source: Brasil Econômico - 14/06/2011

This is the estimate of the drop in revenue with the change in the bands of micro and small companies.

The outcome of the negotiations to raise the revenue limits that accredit a company to benefit from the simplified tax regime, Simples, still depends on how much the government is willing to give up its revenues.

The first estimates point to a tax waiver of up to R $ 3,5 billion per year, if the economic team agrees to readjust the intermediate ranges to fit microentrepreneurs, microenterprises and small companies.

As the impact is high, the Ministry of Finance has put on the table two proposals to deputies and senators of the Mixed Parliamentary Front of Micro and Small Companies that will be discussed again with the Minister of Finance, Guido Mantega, next week.

The front president, Deputy Pepe Vargas (PT-RS), said that, in the first scenario, the government proposed to raise only the last range of gross sales, from R $ 2,4 million to R $ 3,6 million. In this case, the waiver would be R $ 1,5 billion.

The second hypothesis is to make a minor adjustment at all limits, reducing what is described in the project. With that, the readjustment of the upper band would go to R $ 3,2 million - an exit to reduce the waiver to less than R $ 2 billion annually.

According to the text that modifies the General Law of Micro and Small Companies, the limit of the annual gross revenue for the formalization of the Individual Entrepreneur (EI) rises from R $ 36 thousand to R $ 48 thousand. The intermediate range for entry into Simples Nacional rises from R $ 240 thousand to R $ 360 thousand and the latter, from R $ 2,4 million to R $ 3,6 million.

The president of Sebrae, Luiz Barreto, defends that the entire table of Simples be corrected, especially the first and second tracks. This is because it is in this interval that 70% of the beneficiaries are concentrated.

Tax slice

The new values ​​for inclusion in the Simples are one of the four “slices” of the Tax Reform that the Executive tries to approve this year. The bill (PL nº591 / 10), authored by the current executive secretary of the Ministry of Institutional Relations and former deputy, Cláudio Vignatti, has been in Congress since last year.

Technicians from the Ministry of Finance are still working on the calculations and variations of the tax waiver, since the expansion of the Simples coverage can be followed by a formalization process and, therefore, collection.

Export incentive

The point of consensus between the Executive and Parliament is to establish an incentive for micro and small companies to export more.

Thus, both parliamentarians and the Ministry of Finance, have already agreed to provide that the revenue that comes from sales of products and services to other countries does not fall into the framework.

Thus, if the ceiling rises to R $ 3,6 million, companies will be able to bill the same amount for their exports without leaving Simples.

Vargas says that although the project allows more activities to enter Simples, the government resists the inclusion of liberal professionals, such as doctors, lawyers and journalists.

"For us, it is important that there is a solution, but there is resistance".

The PL foresees the entrance of distilleries of spirits, wines, beers and artisanal liqueurs and areas of the service sector that do not benefit from Simples.