The so-called “split payment”, the split payment of taxes (CBS and IBS) in the financial settlement of the transaction, has been the subject of many different approaches, and today there are even those who love or hate it without knowing, for sure, the reasons for these feelings.
Firstly, “split payment” is not new in the world, it is not a Brazilian invention, we have examples in Europe, Asia and Latin America, especially in Chile, which even served as inspiration for the Brazilian Electronic Invoice, which is widely used.
The model being sought to be structured in Brazil is based on the principle that from a revenue, a duplicate and a tax payment guide (which is separate) will be generated. Thus, when paying for the good or service, this tax amount will already be collected by the purchaser, no longer resulting in a situation where the supplier pays the tax. Beyond that, the one who will pay the tax is the person purchasing the product or acquiring the service, for example.
The proposal for collecting the new taxes (CBS and IBS) is to be applied universally (in transactions with financial arrangements that are almost all) and in parallel with other payment methods, except for transactions involving cash or check. Such a systematic approach, according to the bill, is one of the pillars ensuring that there will always be resources in the Treasury's cash register (CBS) and the Managing Committee (IBS), so that the non-cumulativity of taxes is effectively implemented in Brazil.
Nonetheless, if this system is implemented, companies will have a pre-assessment, meaning the system will already calculate the owed tax. This model already works in Rio Grande do Sul for small businesses. In this format, a significant reduction in ancillary obligations is expected; however, companies will still need to have a system to monitor the entire process, as they will be able to assess any discrepancies upon receiving a statement from the tax authorities.
The functionalities included in PLP 68/24 presuppose a highly technological system, capable of enabling, among other aspects, real-time consultations between financial institutions, the IBS Management Committee and the Federal Revenue Service.
According to information provided by tax authorities, “split payment”, if implemented, could be an effective tool to combat fake invoices, carousel fraud, fraudulent schemes, tax evasion, etc.
In return, the taxpayer will have his right to reimbursement guaranteed, since both the federal tax authorities and the tax authorities of other subnational entities will not be able to claim “lack of resources” for reimbursements, since the tax will already be segregated at the time of payment of the invoice via any financial arrangement.
One of the points that is also under debate and is the target of criticism by taxpayers is the fact that, combined with “split payment”, there is the rule that the taxpayer will only be entitled to the credit when the tax levied on the transaction is effectively paid.
Other questions raised by taxpayers concern the way of controlling their credits, since in this format, the tax authorities will be the ones to specify the amounts subject to crediting. At this point, what is sought with the regulation is the adoption of a statement system, with available debits and credits for the taxpayer's monitoring. The whole idea is aimed at simplification and transparency; with this, it is sought that the taxpayer has only one obligation: to buy and sell with a receipt.
The fact is that there is no reason to fear this new collection system, as it will still be the subject of major adjustments and debates, together with several actors who will be the focus of this system, mainly financial institutions, which must, without a shadow of a doubt, actively participate in the creation and development of this new and complex system so that it does not burden the taxpayer under any circumstances.
