With approval of only three amendments, Lira maintains IR project almost intact
Rapporteur of the proposal that changes the rules of income tax, Deputy Arthur Lira (PP-AL) chose to reject most of the amendments presented to the text, which should be voted in the House plenary later this Wednesday.
Of the 99 suggestions filed, only three were incorporated. The choice follows the strategy of preserving the core of the project and reducing the risk of changes that can empty the reach of the reform.
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IR exemption: Understand tracks, minimum tax of 10% and dividend retention
Proposal to extend IR exemption to up to R $ 5,000 divides Congress in the definition of compensation, with Arthur Lira keeping a minimum tax of 10% over high incomes and dividends
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The first of these deals with the transition to profits and dividends ascertained by 2025: even paid in the following years, by 2028, these amounts will remain exempt as long as the distribution has been approved by December 31 this year. The rule guarantees predictability and meets a demand from business sectors that asked for legal certainty in the face of the new taxation of dividends.
Another incorporated point benefits the notary holders. Although Lira’s opinion has rejected the total exclusion of the category, the amendment accepts that the mandatory transfers incident on fees will not enter the basis of calculating the minimum IR taxation. It is an intermediate exit: it keeps the notary’s offices on the collection radar, but reduces the pressure on part of the revenue.
The third hosted amendment adjusts the situation of Prouni. From now on, the scholarships granted under the program will be considered as “paid tax” for the purpose of calculating the effective tax rate of legal entities. In practice, it prevents companies that adhere to Prouni from being penalized by asking the limit of minimum taxation.
Apart from these points, the rest was barred. Outside, for example, the proposals to create a contribution on fixed quota bets-the so-called Cide-Bets-or to expand the exemption range correcting values by inflation. Amendments were also rejected that sought to relieve companies with regional incentives or special regimes.
The rapporteur also ruled out suggestions from parliamentarians who sought to compensate states and municipalities for the losses of collection with the exemption of IR.
In presenting the opinion, Lira made a point of stressing that the approved changes are technical adjustments, without changing the core of the proposal: full exemption up to R $ 5,000, decreasing discount up to R $ 7,350, progressive minimum tax from R $ 600 thousand annual and taxation of dividends over R $ 50 thousand monthly. With this, the rapporteur tries to reduce risks of defeat in the plenary and give the Planalto a text that is virtually identical to that of the commission.
Prior to the meeting of leaders, Lira had stated that they would be specific changes:
“There are 3 or four issues that needed correction to make the text fairer,” he said.
