Decision clears voting agenda and allows for a broader debate on PLP 68/2024, which introduces new taxes and contributions.
The federal government withdrew, on Friday (October 4), the urgency of the Complementary Bill (PLP) 68/2024, which introduces new taxes and contributions as part of the Tax Reform. The decision, published in the Official Gazette, clears the Senate’s voting agenda, which had been blocked by the urgency of the project, preventing the consideration of other matters until its vote.
PLP 68/2024 proposes the creation of the Goods and Services Tax (IBS), the Social Contribution on Goods and Services (CBS), and the Selective Tax (IS). The withdrawal of urgency, a request made by senators since the return from recess in July, aims to ensure adequate time for the analysis of the proposal and its more than 1,300 amendments. While this measure meets the Senate’s request, the House of Representatives, through its president Arthur Lira (PP/AL), expressed dissatisfaction, considering the change questionable after the intense 50-day debate in that House.
With the urgency withdrawn, PLP 68/2024 will follow the regular procedure in the Senate, first being reviewed by the Committee on Constitution and Justice (CCJ) before moving to a plenary vote. It is expected that Senator Eduardo Braga (MDB/AM) will be confirmed as the rapporteur of the bill in the CCJ, and after the municipal elections, he will present a work schedule for the analysis of the project.
The withdrawal of urgency broadens the debate on the Tax Reform, a key element for the Brazilian economy. The goal is to simplify the system, unify taxes, and possibly reduce taxes on consumption, affecting both businesses and consumers. A thorough analysis of PLP 68/2024, with input from experts and society, is essential to create a fairer, more effective tax system tailored to national demands. On the other hand, the postponement of the project’s consideration further delays the resolution of important points regarding the future of tax matters in the country, which are crucial for providing greater predictability to taxpayers and enabling proper business planning. In any case, the outcome of this process will be crucial in shaping the future of the Brazilian tax system and its impact on the country’s economy.
The Tax Law Department of Marins Bertoldi Advogados remains attentive to the unfolding of these legislative developments and is available to clarify any doubts and explore the subject further in the context of each company’s specific situation.
By Jose Marcello Monteiro Gurgel