The Committee on Economic Affairs (CAE) of the Senate approved, last Wednesday, the 27th, an amendment to the bill that ends the levy of ICMS on goods that leave a warehouse in one state and go to a store of the same company in another state.
Supplementary Senate Bill (PLS) 332/2018, by Senator Fernando Bezerra Coelho (MDB-PE), had been approved by the committee in November 2019, without modifications. Subsequently, on the Senate floor, only one amendment was presented, by Senator Kátia Abreu (PP-TO), which was referred to the CAE for an opinion.
Senator Irajá (PSD-TO), rapporteur of the matter, agreed with the amendment and also proposed a modification to the text. With the approval of the amendment in the committee, this Wednesday, the bill will return to be analyzed on the floor.
ICMS levy – relief for business owners
According to the bill, there is neither a commercial transaction nor a taxable event for ICMS purposes in the mere movement of goods between establishments of the same owner.
Kátia Abreu’s amendment added that, in this case, the tax credit will be maintained in favor of the owner.
In justifying the amendment, the senator argued for the need to expressly provide for the maintenance of these credits, since, in the absence of a legal provision, the credits from previous transactions would have to be reversed by the owner of the establishment.
“The intention is to ensure that the credits accumulated with the goods are not lost upon their mere transfer between establishments of the same owner”, she stated.
In addition to accepting the amendment, Irajá inserted another change into the text to prevent establishments that send goods to branches in other states from being harmed by the loss of any tax incentives in force.
“Should this provision not exist, several establishments could be closed due to the lack of effect of the tax incentive”, he explained.
Disagreements
Senator Mecias de Jesus (Republicanos-RR) attempted to block the vote on the bill, arguing that it was necessary to better discuss the initiative. According to him, states such as Roraima and others with lower revenue will suffer losses if the proposal is approved. Mecias further recalled that the matter is being discussed in court.
Fernando Bezerra Coelho defended his proposal and said that he considers “the levy on the mere transfer of goods between establishments of the same company to be an abuse”.
In insisting on the vote, Bezerra argued that the Judiciary has already ruled in favor of prohibiting the levy of the tax and that the bill merely provides legal certainty on the issue and pacifies the matter.
“The business sector has to be rid of this cost, which is an absurdity already duly recognized by the Federal Supreme Court (STF). The approval will bring legal certainty to taxpayers in the states, in the face of the improper levies made by state tax authorities”, he says.
Read also:
ICMS on the interstate transfer of goods between establishments
In the face of the impasse, Senator Irajá, rapporteur of the matter, assured his colleagues that he is willing to make changes to the text to correct any distortions before the floor vote.
Source: Agência Senado
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