Tax substitution reflects on drinks

The inclusion of wines and sparkling wines in the list of products in tax substitution in Rio de Janeiro reignites an old discussion about the taxation of beverages. In Rio Grande do Sul, the measure does not seem to have any impact, since the tax substitution in the segment has been adopted since 2009. However, it is necessary to pay attention to the interstate relations between the two states. Since the beginning of this month, the drink has joined the list of products in tax substitution in the state of Rio de Janeiro.

Source: Jornal do Comércio / RS - 12/11/2014

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Cold drinks sector generates 77 billion reais in the economy

The cold drinks segment - which comprises the production of juices, waters, soft drinks, beers, teas and isotonics - moves an extensive production chain and has been highlighted by large investments. Responsible for 3% of all national GDP, the contributions of this industry went from 2,2 billion reais in 2009 to 7,4 billion reais in 2013. During this period, cold beverage companies invested 30,8 billion reais.

The amount was allocated to new technologies, research and innovations, expansion and construction of factories, modernization and acquisition of equipment, and also to ensure greater efficiency of the sales front, in the logistics and distribution processes. An IBGE study points out that this market has the greatest multiplier effect on the economy. According to the institute, for each real invested by a beverage company, another 2,5 reais are generated in the economy. Thus, considering the investments of the last five years, the sector's investments generated over 77 billion reais in the Brazilian economy.

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Source: Portal Capital Teresina (PI)


“On October 05th, the Attorney General's Office of the National Treasury (PGFN) obtained from the Federal Regional Court (TRF) of the 4th region, in Porto Alegre, the suspension of the injunction that assured the Association of Manufacturers of Soft Drinks in Brazil (AFREBRAS) non-payment of Sicobe's operating cost - R $ 0,03 per unit of measured product.

The decision will cause more than 130 companies in the sector to comply with the inspection of the Federal Revenue and argues that the maintenance of the injunction “implies the absence of inspection of the production of beverages for establishments associated with AFREBRAS, providing a loss of collection of the order of, at least R $ 300 million in annual taxes ”.

Sicobe, which allows the Federal Revenue to monitor, in real time, each drink (beer and soda) is one of the main government instruments to combat tax evasion and installation in the sector's factories became mandatory in 2008. Its implementation and maintenance by Casa da Moeda have a cost - set at R $ 0,03 per unit of measured product - that must be reimbursed to it. However, this amount can be deducted later when companies pay IPI, PIS and COFINS.

Thus, the TRF of the 4th region evaluated that maintaining the injunction that allowed AFREBRAS not to pay this reimbursement to the Casa da Moeda could render the tax inspection in these industries unfeasible and suspended its validity. “