The National Congress rejected on Thursday (14) five vetoes placed by acting President Geraldo Alckmin against 14,689 lei, from 2023, which changes the rules for resolving tax disputes between the federal government and taxpayers, including, among others: Administrative Board for Tax Appeals (Carf).

Due to the rejection by parliamentarians of part VET 27/2023the federal government will be able to access the amounts provided under the guarantee by the State Treasury debtors only after the final court decision is issued, i.e. after no further appeal. However, this rule will only apply to guarantees in the form of sureties or bank guarantees. The overthrow was the result of an agreement between the government and opposition parliamentarians. This and four other restored sections will do so to presidential sanctions. The president's next 20 vetoes of the Carf Act were upheld by senators and representatives.

The Act is the result of a draft Act (PL) 2.384/2023, approved by the Senate in August together with the report of Senator Otto Alencar (PSD-BA). Through the veto, Alckmin hoped to preserve the ability to collect taxes in this type of action.

“The lack of possibility of immediate implementation of this type of guarantee would weaken the debt collection process, remaining in contradiction with national jurisprudence,” we read in the president's message justifying the veto.

Currently, if a company that is indebted to the State Treasury employs a financial institution or insurance company to secure this repayment and receives an order from the court to pay the amount due, it could already be enforced by the State Treasury, even if it appealed to the Supreme Court of Justice (STJ). , with the possibility of acquittal. This is because higher courts generally have no suspensive effect on the judgment given in their appeals. If the veto is rejected, execution can only take place after a final conviction.

Fines

The National Congress also returned to the text of waiving financial penalties exceeding 100% of the value of the calculated tax relief. The change made by parliamentarians before the bill became law took into account the decision of the Federal Supreme Court (STF), which limited the amount of excessive fines that could be collected, considering them to be “confiscation from the taxpayer”.

If the section is approved, the General Prosecutor's Office of the State Treasury will independently organize the immediate cancellation of the entry into the active debt of the entire amount of the penalty exceeding twice its value, regardless of the taxpayer's provocation. You will also be required to inform us about the cancellation of ongoing tax foreclosures.

Taxpayers who have already paid a penalty exceeding this 100% can recover this amount. To do this, you must meet the legal deadline for filing a lawsuit. If you receive a favorable judgment, you will receive the amount pursuant to the court's decision or be included in the taxes payable.

Alckmin defended the veto because he did not agree with the interpretation of the STF decision (General Repercussion 736090). Moreover, according to the government, “if a slightly or excessively reduced official fine is imposed, the objectives of retaliation and prevention will certainly not be achieved.”

Parliamentarians also overrode a veto on administrative proceedings before the Ministry of Finance regarding the Compensation for Disparities in Pay Funds (FCVS).

Agência Senado (reproduction authorized based on the quote from Agência Senado)

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