The provisional measure deals with tax benefits and the social security contribution on payroll.
The provisional measure deals with tax benefits and the social security contribution on payroll. It revokes some tax benefits, partially reduces this contribution, ends the reduced rate for certain municipalities and limits the offsetting of credits from final court decisions. The new official summary (ementa) mentions only the limit on tax offsetting.
Key points and official text
Key points
- Revokes tax benefits provided for in Law 14.148/2021 and Law 12.546/2011
- Partially reduces the social security contribution on payroll
- Revokes the reduced rate of the social security contribution for certain municipalities
- Limits the offsetting of credits from final court decisions (Law 9.430/1996)
Official text (MPV 1202/2023)
The official text is in Portuguese, as it was voted.
Revoga os benefícios fiscais de que tratam o art. 4º da Lei nº 14.148, de 3 de maio de 2021, e os art. 7º a art. 10 da Lei nº 12.546, de 14 de dezembro de 2011, desonera parcialmente a contribuição previdenciária sobre a folha de pagamento, revoga a alíquota reduzida da contribuição previdenciária aplicável a determinados Municípios e limita a compensação de créditos decorrentes de decisões judiciais transitadas em julgado. NOVA EMENTA: Altera a Lei nº 9.430, de 27 de dezembro de 1996, para limitar a compensação tributária dos créditos decorrentes de decisões judiciais transitadas em julgado.
How each deputy voted
Symbolic vote: the result was announced without recording each deputy's vote.
Subject: Taxes and Economy. Subject and summary are written by artificial intelligence and can contain errors; the official text of each bill is always available on the Chamber's website. How artificial intelligence is used