The end of tax Act published in the Official Gazette confirms the end of the Emergency Program for the Resumption of the Events Sector after reaching the limit of R$15 billion in waivers
The Federal Revenue Service published
This Monday (24) a declaratory act that formalizes the end of the Emergency Program for the Resumption of the Events Sector (Perse), instituted during the Covid-19 pandemic. The measure will come into effect from April 2025 and reestablishes the full collection of federal taxes phone number database for the benefited segments, including Corporate Income Tax (IRPJ), Social Contribution on Net Income (CSLL) and contributions to the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS).
The document was published
in the Official Gazette of the Union (DOU) and is based on the exhaustion of the limit of R$15 billion in tax waivers provided for by Law No. 14,592/2023, which had extended the validity of Perse. With the end of the benefit, companies in the events, accommodation, food and entertainment sectors will once again collect taxes according to the rates in force in the tax regime applicable to each one.
Estimated waiver and tax impact
According to a monitoring report by the Federal essential stages of the sales funnel Revenue Service. Published together with the declaratory act. Projections indicate that, by the end of March. The amount of accumulated tax relief will reach R$15.061 billion — a value equivalent to 100.4% of the legal ceiling established.
The estimate was made based on a predictive model, based on the historical average of waivers reported by beneficiary companies through the Declaration of Incentives, the end of tax Waivers, Benefits and Immunities of a Tax Nature (Dirbi), without applying inflationary corrections.
By December 2024, according to the same report, the amounts reported by companies already totaled R$12.5 billion, corresponding to 84% of the limit provided for in the legislation.
Communication to Congress and parliamentary reaction
On March 12, the Secretary of the Federal lack data Revenue Service. Robinson Barreirinhas. Informed the Joint Budget Committee (CMO) that the tax waiver limit. Would be reached in March. The information provoked. A reaction from several affected economic sectors. Especially those linked to hospitality and food. Such as bars, restaurants and hotels.
The Parliamentary Front for Commerce and Services (FCS) sent a request to the IRS for partial continuation of the program, suggesting maintaining an 80% reduction in the tax burden until the end of 2025 and 50% until December 2026, the year originally scheduled for the end of Perse.
Senator Efraim Filho União Brasil-PB
president of the Senate group. Will assume the presidency of the new. Composition of the Joint Budget Committee in the coming days. Federal deputy Leo Prates (PDT-BA). Who presided over the hearing with Barreirinhas. Stated that the secretary will be the end of tax called to present. To the new committee the technical data used to justify. The termination of the program.