{"id":849,"date":"2021-09-16T12:15:50","date_gmt":"2021-09-16T12:15:50","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=849"},"modified":"2021-09-16T12:15:51","modified_gmt":"2021-09-16T12:15:51","slug":"senado-define-praca-para-cobranca-do-ipi","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/senado-define-praca-para-cobranca-do-ipi\/","title":{"rendered":"Senate defines 'square' for IPI collection"},"content":{"rendered":"

The Senate Plenary approved, this Tuesday (14), the Bill 2.110\/2019<\/a>, which defines the term \u201csquare\u201d for the purposes of taxation of the Tax on Industrialized Products (IPI). The matter had already been discussed in Plenary<\/a> on August 25th, but its vote was postponed. Initiated by Congressman William Woo (PV-SP) and reported by Senator Antonio Anastasia (PSD-MG), the project now goes to the Presidency of the Republic for approval.<\/p>\n\n\n\n

According to the text, \u201cplace\u201d is the municipality where the sending establishment is located, in the case of shipments of goods to another establishment of the same company or third parties, or even an establishment that operates exclusively in retail sales. The definition is important because it makes it clear in the law that the prices charged in that city are what should be taken into account when setting the minimum taxable amount of IPI.<\/p>\n\n\n\n

The IPI Law (Law 7,798, of 1989<\/a>) determines that the taxable value cannot be lower than the current price in the wholesale market of the company's \u201cplace\u201d. The purpose of the rule is to prevent price manipulation between these establishments to reduce the value of the transaction of products leaving the industrial establishment for the establishment that resells these goods, to the detriment of the collection of IPI.<\/p>\n\n\n\n

In his report, Anastasia also points out that government agencies have defined a new interpretation of the term. According to this interpretation, \u201cplaza\u201d would be the same as \u201ccountry\u201d. For the senator, Congress is being forced to approve a bill to \u201creiterate the obvious\u201d. Anastasia stated that this small issue demonstrates \u201cthe climate of legal uncertainty\u201d in Brazil, which leads to \u201ctax instability\u201d.<\/p>\n\n\n\n

According to the rapporteur, \u201cthe Special Secretariat of the Federal Revenue of Brazil (RFB) cannot extrapolate this geographic limit to measure prices in different regions. This conduct clashes with the legal command of art. 15, item I, of the Law 4,502 of 1964<\/a>, and generates litigation, as can be seen from the precedents handed down by the Administrative Council of Tax Appeals (CARF) on the matter\u201d.<\/p>\n\n\n\n

 Security<\/h3>\n\n\n\n

For Antonio Anastasia, the approval of the project will give more legal certainty to the issue. The matter had already been voted<\/a> in the Economic Affairs Committee (CAE), at the end of 2019, under the reporting of Senator Rodrigo Pacheco (DEM-MG), currently President of the Senate.<\/p>\n\n\n\n

Anastasia took advantage of the CAE text, accepting the editorial amendments presented by senators Rog\u00e9rio Carvalho (PT-SE) and Paulo Rocha (PT-PA). They suggested amendments along the same lines \u2013 changing the word city to municipality \u2013 to avoid \u201cambiguous interpretation\u201d. According to the rapporteur, the term \u201cmunicipality\u201d is, in fact, technically more correct and more commonly used for legal definitions, as is the case in legislative texts.<\/p>\n\n\n\n

Source: Senate Agency Link:\u00a0https:\/\/www12.senado.leg.br\/noticias\/materias\/2021\/09\/14\/senado-define-2018praca2019-para-cobranca-do-ipi<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"

O Plen\u00e1rio do Senado aprovou, nesta ter\u00e7a-feira (14), o Projeto de Lei 2.110\/2019, que define o termo \u201cpra\u00e7a\u201d para efeito de tributa\u00e7\u00e3o do Imposto sobre Produtos Industrializados (IPI). A mat\u00e9ria j\u00e1 havia sido discutida em Plen\u00e1rio no \u00faltimo dia 25 de agosto, mas teve sua vota\u00e7\u00e3o adiada. De iniciativa do deputado William Woo (PV-SP) e relatado pelo senador […]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[164,131,163,162,159,161,151],"class_list":["post-849","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-efeito","tag-ipi","tag-lei","tag-praca","tag-senado","tag-termo","tag-tributacao-2"],"yoast_head":"\nSenado define \u2018pra\u00e7a\u2019 para cobran\u00e7a do IPI - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/senado-define-praca-para-cobranca-do-ipi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Senado define \u2018pra\u00e7a\u2019 para cobran\u00e7a do IPI - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"O Plen\u00e1rio do Senado aprovou, nesta ter\u00e7a-feira (14), o Projeto de Lei 2.110\/2019, que define o termo \u201cpra\u00e7a\u201d para efeito de tributa\u00e7\u00e3o do Imposto sobre Produtos Industrializados (IPI). A mat\u00e9ria j\u00e1 havia sido discutida em Plen\u00e1rio no \u00faltimo dia 25 de agosto, mas teve sua vota\u00e7\u00e3o adiada. 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