By Viviane de Carvalho Lima and Guilherme Santil Felix da Silva
The Plenary of the Chamber of Deputies approved, on Monday (15), by 330 votes to 104, the core text of Complementary Bill No. 108/2024, which addresses the regulation of the consumption tax reform.
The highlights—proposed amendments to the main text—submitted by Members of Congress will be examined this Tuesday (16), in accordance with the procedure suggested by the President of the Chamber, Hugo Motta.
Understanding PLP 108/2024
PLP No. 108/2024 is part of the set of complementary rules intended to regulate the consumption tax reform established by Constitutional Amendment No. 132/2023. The bill aims to govern the institutional structure and operation of the new system, with emphasis on organizing competencies and the tax administrative procedure of the Goods and Services Tax (IBS), through the creation of the Management Committee, responsible for administration, collection, inspection, and revenue distribution among the States, the Federal District, and Municipalities.
It is therefore a structural bill designed to enable the operationalization of the IBS, with the objective of ensuring uniformity, coordination, and legal certainty in the application of the new consumption tax model.
Key changes to PLP No. 108/2024
Below are the main changes incorporated into the text of PLP No. 108/2024, according to the report approved by the Plenary and presented by the rapporteur in the Chamber of Deputies, Congressman Mauro Benevides, which introduced significant adjustments compared to the version previously reviewed by the Federal Senate.
Sugary Beverages
The maximum cap of 2% for the incidence of the Selective Tax on sugary beverages, introduced by the Senate, was removed. The text maintains the gradual application of the Selective Tax between 2029 and 2033, allowing for the progressive absorption of the difference between the previously applicable tax burden and the new taxation standard established by the reform.
Consolidated Invoices
The Chamber removed the provision that required tax authorities to allow the consolidation of invoices by municipality, on the grounds that this practice could compromise the operation of the split payment mechanism—which automatically separates taxes at the time of payment—and hinder the implementation of the cashback program aimed at refunding taxes to low-income families. Nevertheless, the text preserves the possibility of creating a consolidation model through secondary regulation, to be defined in a joint act by the IBS Management Committee and the Federal Revenue Service.
Pharmaceuticals
The Senate’s amendments, which had adopted a categorization-based system for pharmaceuticals, were reversed. As a result, the model approved by the Chamber prevails, establishing a nominal list of medicines subject to a zero IBS and CBS rate.
Football Corporations (SAFs)
The Chamber reversed the rate reductions and benefits granted by the Senate to Football Corporations (SAFs), restoring the originally proposed rates and reincluding revenues that had been excluded from the tax base of the unified payment during the first five years.
National Chamber for the Integration of Administrative Tax Litigation
The proposal to create the National Chamber for the Integration of Administrative Tax Litigation was maintained. This body will be responsible for harmonizing administrative case law related to the IBS and CBS, operating jointly with the IBS Management Committee and CARF.
Financial Institutions
The bill now establishes in advance the maximum IBS and CBS rates applicable to financial services, with progressive percentages between 2027 and 2033, replacing the previous model that provided for definition exclusively through secondary regulation.
Outlook
With the analysis of the highlights scheduled for this Tuesday (16), further adjustments to the approved text may still occur. Once this stage is concluded, the bill will proceed to presidential sanction, consolidating the second phase of the regulation of the tax reform and enabling progress in the implementation of the new consumption tax system.
The Tax Department of Marins Bertoldi Advogados closely monitors developments on this matter and remains fully available to clarify any questions in light of each company’s specific circumstances.
