The undue limitations on membership in Perse
Jan 11, 2024 0:15:34 GMT -3
Post by firoj8240 on Jan 11, 2024 0:15:34 GMT -3
Law No. 14,148, of May 3, 2021, created Perse ( Emergency Program for the Resumption of the Events Sector), granting certain tax benefits with the aim of creating conditions so that the events sector could mitigate losses caused by the state of public calamity resulting from the coronavirus pandemic. Rock Rock The Law brought alternatives for renegotiating tax debts, differentiated lines of credit and the provision of cash compensation for companies that had a reduction of more than 50% in revenue in 2019 and 2020. Furthermore, the most relevant tax benefit was the reduction in 0% of Income Tax rates, Social Constitution on Net Profit, contribution to PIS and Cofins, for a period of 60 months. However, at the time of the presidential sanction, the articles that dealt with this benefit were vetoed, based on the allegation of the device'sunconstitutionality, due to violation of tax equality and the lack of an estimate of its budgetary and financial impact.
However, on March 18, 2022, Congress overturned the veto, and the aforementioned Law was republished, with the provision of this tax benefit. Thus, based on the wording of the provision, companies belonging directly or indirectly to the events sector (according to § 1, article 4 of the republished Law) will be able to take advantage of such a reduction, which virtually nullifies all federal taxation for a period of five years . The activities covered would be: § 1 For the purposes of this Law, legal entities, including non-profit entities, that carry out the following economic activities, directly or indirectly, are considered to Betting Number Data belong to the events sector: I – Holding or marketing congresses, fairs, sporting events, social, promotional or cultural, business fairs, shows, parties, festivals, symposiums or shows in general, event houses, social and children's buffets, nightclubs and concert halls; II – Hospitality in general; III – Administration of cinema exhibition halls; and IV – Provision of tourist services, in accordance with art.
on, § 2 of the same article 2 delegated to the Ministry of Economy the task of publishing the Cnae (National Classification of Economic Activities) codes that fit the definition of the events sector. This list was published by Ordinance ME nº 7,163, of June 21, 2022 (that is, before the republication of the Law), which stipulated two different groups of economic activities in accordance with the four sections provided for in article 2, § 1, of the Law of Perse. The first group is described in Annex I of the Ordinance and refers to the Cnae codes relating to event activities themselves, hotels and cinema (items I to III, of § 1). For these Cnae codes, the Ordinance only requires that eligible legal entities should already carry out, on the date of publication of the Law, the economic activities listed in Annex I of the Ordinance. In turn, the second group is described in Annex II of the Ordinance and refers to the Cnae codes relating to the "provision of tourist services, in accordance with article 21 of Law No. 11,771" (item IV of § 1).
However, on March 18, 2022, Congress overturned the veto, and the aforementioned Law was republished, with the provision of this tax benefit. Thus, based on the wording of the provision, companies belonging directly or indirectly to the events sector (according to § 1, article 4 of the republished Law) will be able to take advantage of such a reduction, which virtually nullifies all federal taxation for a period of five years . The activities covered would be: § 1 For the purposes of this Law, legal entities, including non-profit entities, that carry out the following economic activities, directly or indirectly, are considered to Betting Number Data belong to the events sector: I – Holding or marketing congresses, fairs, sporting events, social, promotional or cultural, business fairs, shows, parties, festivals, symposiums or shows in general, event houses, social and children's buffets, nightclubs and concert halls; II – Hospitality in general; III – Administration of cinema exhibition halls; and IV – Provision of tourist services, in accordance with art.
on, § 2 of the same article 2 delegated to the Ministry of Economy the task of publishing the Cnae (National Classification of Economic Activities) codes that fit the definition of the events sector. This list was published by Ordinance ME nº 7,163, of June 21, 2022 (that is, before the republication of the Law), which stipulated two different groups of economic activities in accordance with the four sections provided for in article 2, § 1, of the Law of Perse. The first group is described in Annex I of the Ordinance and refers to the Cnae codes relating to event activities themselves, hotels and cinema (items I to III, of § 1). For these Cnae codes, the Ordinance only requires that eligible legal entities should already carry out, on the date of publication of the Law, the economic activities listed in Annex I of the Ordinance. In turn, the second group is described in Annex II of the Ordinance and refers to the Cnae codes relating to the "provision of tourist services, in accordance with article 21 of Law No. 11,771" (item IV of § 1).