Commission approves details of taxes in fiscal note
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The Finance and Taxation Committee approved on Wednesday (25) The Bill 1472/07, the Senate, which requires traders to place notes in the tax value of taxes on products and services sold. The goal is to clarify for the consumer to participate in the composition of taxes in the price of goods.
The text was reported by Mr Guilherme Campos (DEM-SP). He stressed that the Brazilian taxpayer know today that the amount of taxes paid on purchases of day-to-day. Without this knowledge, the population is difficult to monitor and charge for use of funds raised.
Fields noted that the Constitution establishes the existence of a clear law on taxes imposed on goods and services.
Punishment
The identification of the amount of taxes, according to PL 1472, will be made for each commodity or service. The breach of the rule subject the shop to the sanctions provided for in the Consumer Defense Code (Law 8078/90) as a fine, suspension of business and cancellation of operating license.
The text adopted by members states that the invoice (or any other document proving the purchase) to identify nine taxes: Income tax, IOF, IPI, PIS / Pasep, COFINS, Cide-fuels, ICMS and ISS. The last two are, respectively, state and municipal level. The others are collected by the federal government.
The information is required even if the tax is being challenged in court or in administrative proceedings. In the case of products manufactured with imported raw materials, the invoice detailing the values for Import Tax, PIS / Pasep and COFINS, but only if they represent more than 20% percent of the purchase price.
Contribution
Under the project, the fiscal note also disclose the value of the contributions of employees and employers where the payment of staff provide direct cost of the item, service or product supplied to the consumer.
The text opens the possibility of the establishment disclose the value of the tax on posters or other means of dissemination of easy reading. The ad valorem taxes (whose rate is a percentage figure) will be informed as percentage of the price.
In the case of financial services, information on the taxes should be placed on tables set out the points of care, such as banks.
Procedure
The project is now considered by the committees of the Consumer Protection and Constitution and Justice and Citizenship. After following the plenary.
Source: Agency Board
This article was translated by an automatic translation system, and was therefore not reviewed by people.
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