Our partner Camila Tapias co-authored an article with lawyer Ana Carolina Brasil Vasques in JOTA entitled “Inspection and administrative litigation of IBS and CBS”.
In the text, the authors address some of the proposals put forward in PLP 50/2024, authored by Congressman Joaquim Passarinho, and the legislative text drafted by Mulheres no Tributário, of which they are executive director and co-founder, respectively.
Among other issues, the PLP presents solutions for regulating the inspection and tax administrative process of the IBS and CBS.
According to them, the inspection designed by PLP 50 “proposes a centralized activity of tax assessment, inspection, collection, and standardization of tax interpretations, aiming to reduce the “Brazil cost”, reduce the high cost of compliance, bringing speed and optimization to tax compliance,” they say.
In addition, it is aligned “with the principle of cooperation, requiring a ‘Friendly Notice’ before any ex-officio tax assessment procedure, allowing taxpayers to self-regulate, ensuring a simpler and more collaborative environment, less punitive and less costly.”
Read the full article in portuguese: https://docs.google.com/document/d/1gF5Wls4qQUumJVBswuFDhyys-ZL9HxxnSwClb5sWvgY/edit
