Brazil: Informativo Extraordinário 180

PACOTE DE MEDIDAS DA UNIÃO PARA O DENOMINADO "AJUSTE FISCAL"

Foi publicada no último dia 22 (ontem), em edição extra do Diário Oficial da União, a Medida Provisória nº 692, que (i) eleva a tributação do ganho de capital auferido por pessoa física e por pessoas jurídicas que não estejam sujeitas ao lucro real, presumido ou arbitrado, e (ii) altera as regras de adesão ao Programa de Redução de Litígios Tributários – PRORELIT, inicialmente instituídas pela MP nº 685/15.

Além disso, na mesma data, foi enviada ao Congresso Nacional proposta de Emenda à Constituição visando à reinstituição da cobrança da Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira - CPMF.

Abaixo, em resumo, os detalhes das alterações tributárias que merecem destaque.

I - Medida Provisória nº 692, de 22 de setembro de 2015

A MP altera o art. 21 da Lei nº 8.981/95, com o objetivo de instituir tributação progressiva sobre o ganho de capital percebido por pessoa física nas alienações de bens e direitos, fazendo com que o Imposto de Renda Pessoa Física - IRPF passe a incidir nos seguintes termos:

Ganho de Capital (em R$)

Alíquota

Até 1.000.000,00

15%

Acima de 1.000.000,00 e inferior a 5.000.000,00

20%

Acima de 5.000.000,00 e inferior a 20.000.000,00

25%

Acima de 20.000.000,00

30%

Ocorrendo a alienação do bem ou direito em partes, a partir da segunda operação de venda o ganho de capital deve ser somado aos ganhos auferidos nas operações anteriores para fins de aplicação da faixa de tributação mencionada, podendo-se deduzir do imposto apurado nestes termos aquele já pago nas operações anteriores.

A MP prevê que esta tributação progressiva se aplica, inclusive, a pessoas jurídicas que não estejam sujeitas ao lucro real, presumido ou arbitrado, em relação a alienações de bens e direitos do ativo não-circulante. Assim, a nova tributação atinge empresas que sejam optantes pelo Simples Nacional.

A nova tributação incidente sobre o ganho de capital entra em vigor a partir de 1º de janeiro de 2016.

A MP nº 692/15 ainda promove alterações no art. 2º da MP nº 685/15, que disciplina a adesão ao PRORELIT.

O referido programa, na sua redação original, permitia que o contribuinte utilizasse créditos calculados sobre prejuízos fiscais e base de cálculo negativa de CSLL para quitar até 57% de determinados débitos tributários federais, exigindo, de outra parte, que o restante do débito fosse quitado com pagamento em espécie, ou seja, o pagamento em espécie nunca seria inferior a 43% do débito inserido no Programa.

Com as alterações, passa-se agora a exigir do contribuinte o pagamento mínimo, em espécie, de: (i) 30% no caso de quitação integral da parcela em espécie até 30 de outubro de 2015; (ii) 33% no caso de quitação da parcela em espécie em duas vezes (vencimento em outubro e novembro de 2015); ou (iii) 36% no caso de quitação da parcela em espécie em três vezes (vencimento em outubro, novembro e dezembro de 2015).

Em virtude da MP, o contribuinte poderá utilizar maior volume de créditos decorrentes de prejuízos fiscais e base de cálculo negativa de CSLL para quitar os débitos no âmbito do PRORELIT.

A MP nº 692/15, que entrou em vigor ontem (data de publicação da MP), prorrogou o prazo para adesão ao PRORELIT, antes fixado em 30 de setembro de 2015, para 30 de outubro deste ano.

II- Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira - CPMF

Também foi enviada ao Congresso Nacional, por meio da Mensagem 353/15, Proposta de Emenda à Constituição para inserir o art. 90-A no Ato das Disposições Constitucionais Transitórias - ADCT, objetivando reinstituir a cobrança da CPMF.

A proposta prevê que a CPMF será cobrada até 31 de dezembro de 2019, à alíquota de 0,20%, sendo o produto de sua arrecadação destinado ao custeio da Previdência Social.

Estabelece, ainda, a "restauração" da vigência da Lei nº 9.311/96 (que disciplinava a exigência da CPMF antes de sua extinção), pretendendo evitar a edição de novo ato normativo para iniciar a cobrança da contribuição.

A PEC terá que ser votada, em dois turnos, em cada Casa (Câmara dos Deputados e Senado Federal) do Congresso Nacional, precisando, para aprovação, de pelo menos 3/5 dos votos dos respectivos membros.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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