The Chamber of Deputies began this Wednesday (4) to discuss an expansion of the Simples table, a simplified tax regime. The expectation of the new president of the CFT (Finance and Taxation Commission), deputy Marco Bertaiolli (PSD-SP), is to approve the project in the House by the end of the year.
The substitute, announced today at the CFT session, changes the revenue ceiling from R$81,000 to R$137,000 to qualify as MEI (Individual Microentrepreneur), from R$360,000 to R$847,000 for micro-enterprises and R$ 4.8 million to R$ 8.7 million for Small Businesses (EPP).
In addition, the text also allows a MEI to have up to two employees. The limit today is one.
The values, according to Bertaiolli, were corrected by the IPCA (National Index of Consumer Prices) accumulated since 2008, when there was the last increase. “We’re not talking about an increase, we’re talking about a table update,” she explained.
For him, the project should not face great resistance in the Chamber of Deputies, but will have the Federal Revenue as its main opponent.
The Ministry of Economy is against the proposal because of its impact on government revenue. States also tend to oppose the measure due to lost revenue.
The higher the Simples billing limit, the greater the number of companies that pay taxes under the special regime. This results in a lower tax burden for the taxpayer and lower revenue for the government.
Rapporteur says that new Simples ceiling has little effect on collection
The deputy, however, questions this understanding. “See the real Brazil and understand the real Brazil. There is no decrease in revenue because those who are breaking the limit are not paying,” he said.
According to him, this happens because, when approaching the ceiling, small companies either stop selling or create a new CNPJ, he explained. With this, a group of small companies is created that, in practice, work as one.
Following this line, Bertaiolli bets that compensation is not necessary for the loss of revenue, as required by the LRF (Law of Fiscal Responsibility). The issue will be discussed in the CFT. “Compensation must be characterized, proven [para ser necessária]. I don’t believe in a relevant tax impact as they say,” he said.
In Bertaiolli’s schedule, the project is approved by the CFT in the first half of this year, to be analyzed in plenary in the second half of the year. Its objective is for the new values ​​to be valid for the 2022 fiscal year, to be determined in 2023.
The initial step will be the presentation of the substitute at this Wednesday’s CFT session and a public hearing with several business associations, such as CACB (Confederation of Commercial Associations of Brazil) and Abras (Brazilian Association of Supermarkets), in addition to representatives of the Ministry of Economy and Revenue next week.
The CACB is led by Alfredo Cotait, vice-president of the PSD, Bertaiolli’s party. Both are together in the strategy to try to approve the new limits of Simples. The idea is for Cotait to use the structure of the CACB, made up of 2,300 trade associations in all Brazilian states, to publicize the project and gain support for it.
The election year, analyzes Bertaiolli, will help in the approval, since, according to him, the deputies need to approve economic guidelines to present them in their bases when they go to ask for votes for reelection. “Trade associations are very strong on this issue and are present in all cities,” he said.
Sought, the IRS said it “does not comment on studies, projects or standards under discussion”.
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