“Mini tax reform” promises to reduce bureaucracy for companies
O PLP 178/2021, called “mini-tax reform”, aims to simplify compliance with so-called ancillary tax obligations by taxpayers. They receive this name because they revolve around the main tax obligation, which is the payment of tax.
Thus, companies have to gather a series of information and transmit it to the federal, state or municipal governments. Among them are the Simples Nacional Collection Document (DAS), the Withholding Income Tax (Dirf), Federal Tax Debts and Credits (DCTF) and Socioeconomic and Tax Information (Defis) statements, for example. Not to mention the well-known cash and real profit calculation books.
According to Dylliard Alessi, a tax lawyer at Peccinin Advogados, the country’s tax legislation is one of the most bureaucratic in the world and the simplification of these rules will be welcome. He believes that the creation of the DFD is one of the best initiatives of the bill and will reduce the time and costs for companies to comply with the Federal Revenue. “If the law is approved, in the near future at least, most of these documents will be unified in one declaration. It is a very smart idea, because it reduces a lot of bureaucracy and, mainly, costs for companies.”
According to the text, the DFD will gather information on federal, state, district and municipal taxes, in addition to allowing the unification of databases of public farms of the Union, states, Federal District and municipalities. The lawyer believes that this greater communication between the systems could generate benefits for the tax authorities and also for consumers.
“It makes it easier for revenues to carry out inspections and also reduces costs, which makes products and services here in Brazil more competitive. Perhaps they may even represent a cost reduction for the consumer himself, who will be able to pay a cheaper amount”, evaluate.
The text leaves the task of defining which declarations will be replaced by the DFD to the National Committee for the Simplification of Accessory Tax Obligations (CNSOA). This collegiate will be created up to 90 days after the approval of the PLP. He will be responsible for regulating the institution of the DFD and also for other changes, such as the arrival of a single electronic invoice for the entire country and the unification of tax records.
It will be up to Senator Alan Rick (União-AC) to report the matter in plenary. To Brasil 61, he said that the climate is favorable for approval of the project in the Senate. “In my office I have received many manifestations of support for the project from various entities and institutions. I believe that it is a proposal that benefits everyone and, therefore, will be well received by the senators”.
According to the parliamentarian, by reducing the bureaucracy around accessory tax obligations, the proposal will bring savings to companies without, therefore, reducing State revenue. “It is a proposal that will significantly reduce the so-called Brazil Cost”, he bets.
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By Brasil 61
