Our partner Ana Cláudia Utumi spoke to Valor Econômico about the supplementary bill (PLP) regulating tax reform.

Among the points she highlighted in the interview, Ana believes that it is important that the rate of Value Added Tax (VAT) rate does not exceed what has already been discussed and considers it difficult to reduce it because there is a commitment to maintain the levels of revenue collected by states and municipalities.

With regard to digital platforms, Ana notes that one provision of the PLP seems to give the taxpayer a role of the tax authorities: the platforms are responsible for collecting the IBS and CBS on transactions carried out through them if they are resident or domiciled abroad, or in solidarity with the taxpayer in cases where they are resident or domiciled in the country.

“In several countries, the platform is required to provide data on the supplier so that the tax authorities can take action, instead of the responsibility for the tax being placed on the digital platform. The platform has no way of monitoring this,” he says.

Read the full articles in Valor in which Ana talks about the issue:

Article 1: https://mla.bs/f89da5bc

Article 2: https://mla.bs/0888acbd

Article 3: https://mla.bs/b519a2b1