Proposta simplifica exigências fiscais e tributárias para micro e pequenas empresas

Proposta simplifica exigências fiscais e tributárias para micro e pequenas empresas

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Líderes priorizam proposta que simplifica exigências fiscais e tributárias às micro e pequenas em municípios menores e cria Estatuto de Defesa do Contribuinte a favor do cidadão brasileiro

O plenário do Senado deverá votar nesta quarta-feira (15/02), em primeiro turno, a chamada PEC da Desburocratização. Essa proposta de emenda constitucional simplifica exigências fiscais e tributárias dirigidas a micro e pequenas empresas especialmente em cidades pequenas.

Também estabelece a criação do Estatuto de Defesa dos Direitos do Contribuinte para proteger o cidadão de sua relação com o Estado e exigir mudanças na legislação tributária que tornem as regras incidentes sobre os contribuintes mais claras e mais bem divulgadas.

A votação da matéria foi decidida ontem em reunião entre líderes partidários do Senado e o presidente da Casa, Eunício Oliveira (PMDB-CE). Trata-se da Proposta de Emenda à Constituição (PEC) 57/2016.

A PEC prevê a definição do conceito de “pequeno município” por lei complementar. Para ente federado desse porte, “deverão ser asseguradas normas simplificadas para balancetes e prestação de contas”, de acordo com o texto a ser votado.

É permitido também pelo texto a delegação de competência para que o estado em que estiver localizado esse município assuma a cobrança e a fiscalização dos tributos sob sua responsabilidade.

Relator do texto, o senador José Maranhão (PMDB-PB) acredita que a PEC vai facilitar a relação dos municípios com a União. “Representa um enorme avanço no sentido da desburocratização do Estado ao criar mecanismos que fortalecem o pacto federativo , bem como o processo administrativo tributário”, disse.

A matéria foi apresentada pela Comissão de Juristas da Desburocratização, que atuou no ano passado, discutindo a possibilidade de efetuar mudanças na legislação tributária. O texto também foi aprovado na Comissão de Constituição, Justiça e Cidadania (CCJ) no início de dezembro.

A PEC da Desburocratização foi incluída na chamada Agenda Brasil, um conjunto de medidas selecionadas pelo ex-presidente do Senado e atual líder do PMDB, Renan Calheiros, para criar condições à retomada do desenvolvimento e fim da crise econômica.

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Cidadão indefeso

Durante os debates realizados por comissão especial que tratou do tema no ano passado, a criação do Estatuto dos Contribuinte foi abraçada por tributaristas e juristas, a exemplo do ministro Dias Toffoli, do Supremo Tribunal Federal (STF), que foi o relator do grupo.

Para o magistrado, o Estado “bate e o cidadão não tem defesa”, disse referindo-se à dificuldade de relacionamento entre o contribuinte e a União.

“O estatuto tem apelo, é uma necessidade. A Receita [Federal] é uma caixa preta, você não consegue ter acesso a ninguém. O estatuto é uma defesa em relação ao Estado, que não pode maltratar o contribuinte”, completou.

Outro item que deve constar na matéria aprovada é a criação do Sistema Nacional de Gestão de Informações Territoriais (Sinter). O Sinter foi apresentado à comissão pelo subsecretário de Arrecadação e Atendimento da Receita, Carlos Roberto Occaso.

O objetivo é formar uma base de dados dos imóveis rurais e urbanos do país. O sistema, além de informações de registro, repassadas por cartórios, contará também com dados fiscais, cadastrais e georreferenciais, contribuindo para agilizar o acesso de órgãos públicos, sobretudo da Receita e do Judiciário, a informações sobre imóveis.

De acordo com Occaso, os cadastros de imóveis rurais e urbanos são totalmente separados no Brasil, sendo que somente a União tem mais de 20 bases de dados sobre imóveis rurais que não se comunicam.

“Alguns dos principais problemas que resultam desse modelo fragmentado de registro de imóveis são a falta de segurança jurídica na regularização fundiária, o impedimento ao combate eficiente à corrupção e à lavagem de dinheiro, e dificuldades na cobrança de créditos tributários por parte da Receita Federal”, explicou.

Fonte: Contábeis
Data: 15 de fevereiro de 2017
Acesso: 17 de fevereiro de 2017

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