Commission approves single rate for microenterprise in tax substitution

Laercio Oliveira
Dep. Laercio Oliveira - SD / SE (Photo: Luis Macedo / Chamber of Deputies)

The Commission for Economic Development, Industry and Commerce approved a Senate proposal (PLP 45/15) fixing the rate of 3,95% ICMS of products subject to tax substitution acquired by companies included in the Simple national. The complementary bill amends the General Law on Micro and Small Enterprises (Complementary Law 123/06).

The text received a favorable opinion from Deputy Laercio Oliveira (SD-SE). Currently, micro and small companies subject to the tax substitution regime pay the same rate as the productive chain in which they operate.

For Oliveira, this penalizes these companies, which do not have the same cash volume as the large companies in the chain. The project, according to the rapporteur, meets the constitutional principle of differentiated and favored treatment for micro and small businesses. The text also prevents the tax substitution from canceling the benefits of the Lei do Simples.

The Senate proposal also changes the Kandir Law (Complementary Law 87/96) to include a new ICMS refund hypothesis in cases of tax substitution, to benefit micro and small companies.

Today, the law guarantees these taxpayers the right to a refund of value when the presumed chargeable event (the sale) does not take place. The project also provides for compensation when the sale is made on a calculation basis lower than that estimated by the State Finance Department. In other words, if the micro company pays a higher tax than that estimated by the secretariat, it will be entitled to the difference.

For deputy Laercio Oliveira, the wording of PLP 45 “gives greater security to micro and small companies, in addition to reducing the tax impact”.

Fuel sector
Oliveira introduced an amendment to establish a compensation rule in the fuel and lubricants sector in interstate operations, where there is tax substitution. According to the approved text, the taxpayer may, at his discretion, receive reimbursement immediately or write the credit in his tax document if the request for compensation made to the Treasury Department is not resolved within 90 days.

The amendment also determines that, if the request for compensation is denied, the taxpayer will reverse the launched credits, duly updated, with the payment of the applicable legal additions.

The project will now be analyzed in the Finance and Taxation commissions; and Constitution and Justice and Citizenship. If approved, it goes on to vote by the Chamber Plenary.


Source: Agência Câmara (29/01)

Senate approves benefit for small businesses in tax substitution

Photo: Moreira Mariz (Agência Senado)
Photo: Moreira Mariz (Agência Senado)

The Senate Plenary approved on Tuesday (24) a project that benefits small companies in the payment of tax substitution. According to PLS 201/2013, by Senator Roberto Requião (PMDB-PR), the payment of ICMS on products or goods subject to tax substitution will now be in a single rate of 3,95%. The measure is only valid for micro and small businesses that are part of Simples Nacional.

The basic text of the project was approved by 57 votes to 1. During the vote, several leaders and senators expressed support for the initiative. Four editorial amendments, which do not alter the content of the article, were also approved. The project goes to the Chamber of Deputies.

Tax substitution

Tax substitution is a collection regime that obliges the taxpayer to pay the tax due by its customers along the marketing chain - that is, to pay ICMS on the sale of the product before it happens and even if it does not happen. Currently, small companies must pay, when purchasing products from their suppliers, the full ICMS tax rate of the purchase plus the reduced rate of the presumed sale, which is set at a maximum of 3,9%.

With the project, the full rate ceases to be part of the equation, and the ICMS due becomes only that of the presumed sale, which is the reduced rate. The maximum limit of this value goes from 3,9% to 3,95%.

Requião believes that the exemption will not harm the collection, on the contrary. He argues that granting tax benefits to small businesses is a way of heating the economy.

- The small capitalized entrepreneur spends on the formal market. He buys a refrigerator, a car, repairs his house, goes to a building materials store and all this is taxed - he observed.

The author of the proposal also understands that the tax substitution expedition is harmful to small companies, and the new measure is a way to alleviate it.

- As the small business owner cannot compensate, he has a much higher cost than large companies. Small businesses are breaking down and unemployed at the moment when this is crucial for the population - criticized Requião.

Senator Romero Jucá (PMDB-RR) expressed support for the project and said he believes it is an important step towards simplifying the national tax system.

- This measure does justice to micro and small companies. With the tax substitution, it ends up being a burden on those who later cannot compensate. It is necessary to create a neutral chain that does not burden or detract from competitiveness. We want to exempt the country from taxes and this project has this power - he celebrated.


The proposal also establishes a new hypothesis for the refund of ICMS. Today, the Kandir Law already assures these taxpayers the right to a refund of value when the presumed chargeable event (the sale) does not take place. The project also provides for compensation when the sale is made on a calculation basis lower than that estimated by the Department of Finance.

According to the rapporteur, Senator Gleisi Hoffmann (PT-PR), Complementary Law 147/2014 met several demands of this business segment regarding tax substitution, but “did not set limits on the severe imposition of taxes on micro and small businessmen”. The gap is now filled by the approval of Senator Roberto Requião's project.

Source: Agência Senado (24/03)