Senate approves bill that closes siege to ‘stratum debtor’ after operation against the CCP
The Senate approved on Tuesday the bill that establishes the taxpayer’s Code of Defense and establishes tougher rules against the so-called “stretch debtor”, which are companies and people who fail to pay taxes in a planned and repeated way to defraud the tax authorities. The proposal, which has the support of various business associations, goes for analysis by the Chamber.
The text gained strength after Operation Hidden Carbon, the IRS and the Federal Police, which revealed a billionaire scheme of evasion and money laundering linked to the CCP criminal organization.
The group used gas stations, fintechs and investment funds to move amounts without collecting due taxes. Among other points, the text provides more rigid rules for the fuel sector.
Fuels
Under the bill, the stretch debtor is prohibited from obtaining any tax benefits, participating in public bids and forming bonds of any kind with the government. Nor can you request judicial recovery.
The project also changes rules in the fuel sector: a company will need to have a minimum capital of R $ 1 million to work in resale, R $ 10 million for distribution and R $ 200 billion for production. In addition, the National Petroleum Agency (ANP) will require proof of the lawfulness of funds and identify the effective holder of interested companies.
R $ 200 billion debts
The cited Federal Revenue studies that point out that about 1,200 companies have accumulated R $ 200 billion in debt in the last decade, values that are considered unrecoverable because they are in names of “oranges” or CNPJs already closed.
The rapporteur argues that inhibiting the performance of “oranges” strengthens control mechanisms in the fuel sector and mitigates the risk of criminal organizations to appropriate the market.
“This legislative change is consistent with the imperative to resume control of the strategic sector that is under attack by structured criminal groups, such as the CCP,” he says in the report.
The text also states that payment institutions and fintechs are subject to the rules and obligations defined by the Executive Power. These norms, however, are not defined in the law.
The project also establishes three revenue programs: the trust, of tax compliance with voluntary adhesion; the attunement, which aims to stimulate compliance with tax and customs obligations; and that of authorized economic operator, to strengthen the safety of the international supply chain and to stimulate voluntary compliance with customs legislation.
See project points
- It will be considered a stretch debtor who accumulates debt over R $ 15 million reiterated and without justification;
- Protection of small businesses: temporary default or court discussions do not characterize contumacy;
- Precautionary measures: The IRS may suspend the CNPJ of companies classified as stretch and paralyze its activities;
- Joint Performance: Bodies such as Coaf, Gaeco and Public Prosecution Service may act in cooperation to track fraud;
- NATIONAL AGREEMENT: Being a complementary bill, the rules may also be applied by states and municipalities, reaching cases of fraud with ICMS and ISS;
- Compliance Programs: Upless companies may have benefits such as reducing fines, warnings rather than penalties and priority in foreign trade operations.
- Companies that pay taxes up to date may have a tax compliance bonus, corresponding to the 1% discount on cash payment due to CSLL.
