The so-called "split payment", distributed payment of the tax (CBS and IBS) in the financial settlement of the operation, has been the subject of many diverse approaches, there are even those today who love or hate him without knowing, very precisely, the reasons for these feelings
Firstly, the "split payment" is not a novelty in the world, it is not a Brazilian invention, we have examples in Europe, in Asia and Latin America, especially in Chile, that even, served as inspiration for the Brazilian Electronic Invoice, 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 collection guide (which is external) will be generated. Thus, when paying for the good or service, this tax amount will already be collected by the purchaser, no longer having that situation in which the supplier will pay the tax. Far from it, whoever pays the tax is the one buying the product, by acquiring the service, for example
The proposal for the collection of the new taxes (CBS and IBS) is for it to be applied universally (in operations with financial arrangements that are almost the entirety) and parallel to the other payment hypotheses, except for transactions with cash or check. Such systematic, according to the bill, it is one of the pillars ensuring that there will always be resources in the Federal Revenue cash (CBS) and the Management Committee (IBS), so that the non-cumulative nature of taxes is effectively implemented in Brazil
Notwithstanding, if this system is implemented, the companies will have a preliminary assessment, that is to say, the system will already calculate the tax due. This model is already functioning in Rio Grande do Sul for small businesses. In this format, a significant reduction in ancillary obligations is expected, however, companies will have, still, that has a system to monitor the entire process as, upon receiving a tax statement, you may assess any discrepancies
As funcionalidades que estão inseridas no PLP 68/24, presuppose a highly technological system, able to enable, among other aspects, real-time consultations between financial institutions, IBS Management Committee and the Federal Revenue Service
According to information provided by the tax authorities, the "split payment", if implemented, it could be an effective tool to combat cold notes, carousel fraud, fraudulent schemes, tax evasion etc
On the other hand, the taxpayer will have guaranteed their right to reimbursement, as both the federal tax authority and the tax authorities of other subnational entities, they will not be able to claim "lack of resources" for the 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 from taxpayers, it is in the sense that, allied to "split payment", there is a rule that the taxpayer will only be entitled to the credit when the tax levied on the operation is effectively paid
Other questions being raised by taxpayers concern the way to control their credits, since in this format, the tax authority is who will indicate the amounts subject to crediting. Under this point, what is sought with regulation, it is the adoption of a statement system, with the available debits and credits for monitoring the taxpayer. The whole idea is in the sense of simplification and transparency, seeking, with that, that the taxpayer only has one obligation: to buy and sell with an invoice
The fact is that there is no reason to fear this entire 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, that should, without a doubt, actively participate in the creation and development of this new and complex system so that they do not burden, under no circumstances, the taxpayer
