Clipping of news on Brazilian Culture, Law and Citizenship
22/08/2012
This article was translated by an automatic translation system, and was therefore not reviewed by people.
The Board examines proposed changing the rules for payment of the Transactions Tax on Circulation of Goods (VAT) on purchases and sales made over the Internet. The measure is expected on the Proposed Amendment to the Constitution 197/12, the Senate.
Under the proposal, when a product is sold to a consumer in another state, will apply to interstate rate of tax to the state and it will be addressed the following plot: if the consumer is ultimately the taxpayer, the difference between the internal rate of the recipient state and interstate rate; if the consumer is not a taxpayer, the difference between the internal rate of sender state and interstate rate.
Today, under the Constitution, the interstate rate applies only when the recipient is tax payer. In this case, it is for the recipient state the difference between its internal and interstate rate, as maintains the PEC. The difference is related to cases where the consumer is not ICMS taxpayer when the tax rate is applied only inside the state sender.
Ecommerce
To Senator Delcídio do Amaral (PT-MS), author of the proposal, this difference was not significant when the sale to final consumers in other states was unusual, which has been changing due to increased e-commerce. "Ever notice the imbalance established policy for revenue sharing between producing state, or merely the seller, and state consumer - to such an extent that endangers the very purpose of achieving someday the complete fulfillment of the destination principle. Rather, it is being reinforced the principle of origin, with serious damage to the consumer states, "he warned.
Conduct
The proposal, which was approved by the Senate, will have their eligibility reviewed by the Committee on Constitution and Justice and Citizenship. Then there shall be a special commission to examine the text before it is voted by the plenary in two shifts.
Source: Agency Chamber News
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This article was translated by an automatic translation system, and was therefore not reviewed by people.