The Legislative Bill 6308/09 currently in progress at the House of Representatives updates the amount of the profit that will sustain additional taxation of the income tax (IR), provided for in Law 9249/95. According to such a proposal, the portion of the profit (presumed or arbitrated actual profit) that exceeds R$43,7 thousand a month will have to pay an additional Income Tax 10% tax rate, in addition to the 15% tax rate common to all legal entities. Today, the additional 10% tax rate is applicable over the portion of the monthly profit superior to R$20 thousand.
The text determines that the new amount be annually indexed by the official inflation index (IPCA). The Federal Revenue will be incumbent upon divulging at the beginning of each year by means of a normative act, the new limit of additional taxation.
For the author of the legislative bill, the amount of R$20 thousand established in 1996, is outdated and undermines the companies with less economic capacity, obliged to pay the same tax rate of large companies. According to his standpoint, such a situation violates the payment capacity and isonomy principle in taxation. Because of such a situation, besides increasing the value of the profit he proposed the annual update by the inflation.
The bill will be conclusively analyzed by the Committees of Finance and Taxation and Constitution of Justice and Citizenship.
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