Commission postpones MP vote that raises taxes on drinks and electronics

The mixed commission that analyzes the provisional measure that raises taxes for drinks and electronic products (MP 690/2015) postponed the vote on Senator Humberto Costa's report (PT-PE).

At this Tuesday (1st) meeting, parliamentarians suggested two changes to the preliminary opinion presented last week. Humberto Costa chose to incorporate these suggestions into the report.

The first change foresees an increase in the tax on wines, but with a reduction in the percentage each year (from 6% in 2016 to 5% in 2017), and sets the ceiling of 17% for the taxation on cachaça. The objective, according to the rapporteur, is to meet the demand of the productive sectors that criticized the way the tax increase was proposed by the government, without considering the losses to small producers.

The MP provided for an increase of 10% to 30% in the rates of the Tax on Industrialized Products (IPI) charged on hot drinks (cachaça, wine, whiskey, vodka, rum, among others).

The rapporteur chose to maintain the change in tax collection provided for in the MP. Thus, the tax starts to be levied on the value of the product (rate ad valorem), instead of the fixed amount per quantity produced (rate ad rem), as it stands today.

With the adjustments made by Humberto Costa, a bottle of national wine of R $ 50 starts to pay R $ 3 in taxes as of 2016. According to the text of the MP, the tax paid per bottle would be R $ 5. The product paid R $ 0,73 per bottle until IP edition.

Computer products

The second change adopted by the rapporteur suspends the exemption PIS / Pasep and Cofins on computer products in 2016. The benefit, however, will be gradually resumed from 2017 to 2018, when the rate on electronics will be reduced by 50% successively. In 2019, the exemption will again be granted in full.

The benefit to the sector is provided for in the Law of Good 11.196/05 - articles 28 to 30) and was part of the Digital Inclusion Program, created to expand the national production of computer equipment. The government's objective was to extinguish it on December 1 of this year.

The exemption, initiated in 2005, would remain in effect until December 31, 2018.

Source: Agência Senado (1/12)

MP report that raises taxes on drinks and electronics will be voted next week

The mixed commission that analyzes the provisional measure that raises taxes on beverages and electronic products (MP 690/2015) postponed until next Tuesday (1) the analysis of Senator Humberto Costa's (PT-PE) report, presented on November 10.

The rapporteur chose to postpone until 2016 the increase in the collection of the Industrialized Products Tax (IPI) on hot drinks (cachaça, wine, whiskey, vodka, rum, among others), established in the MP issued by the government.

The MP will be effective as of January 1 of next year. According to the original text, the increase in taxes would take place on December 1 of this year.

With the report, the collection of the IPI levied on drinks will be calculated at a rate on the value of the product (ad valorem). Today, according to the Law 7.798/89, the tax is levied at a fixed amount on the quantity produced (ad rem). “This regime creates distortions in free competition. There are, for example, beverages of extremely high commercial value, with a total tax of only R $ 0,73, ”argued Costa.

Computer Technology

Costa also postponed to 2016 the end of the Digital Inclusion Program, which exempts computers, smartphones, routers and tablets from charging PIS / Pasep and Cofins. The original text extinguished the exemption as early as December, however the rapporteur understood that the best occasion for the increase would be on January 1, next year, so as not to jeopardize year-end sales.

The exemption, which is part of the Digital Inclusion Program, began in 2005 and would remain in effect until December 31, 2018. With the government's proposal, a tax rate of around 10% will be charged on the retail sales of computer products.


The rapporteur maintained the obligation of companies holding copyright, image, name, brand or voice to pay the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL). The new charge is effective as of January 1, 2016 and is levied on profit based on all earned income, without any discount, as is the case today.

Currently, the IRPJ and CSLL calculation base of companies that exploit copyright is equivalent to 32% of the income obtained. In other words, if the company receives R $ 100 thousand in royalties and image, the two taxes will only apply to R $ 32 thousand. This amount is considered the presumed profit, on which the taxes will fall.

The MP does away with the possibility of reducing the total amount, provided for by Law 9.430 / 96, causing both taxes to be levied on the total revenue (R $ 100 thousand, in the example).

Source: The Senate Agency .