Está publicada no Diário Oficial da União desta terça-feira (31/12) a Portaria RFB nº 505, que estabelece os novos critérios para classificação das pessoas físicas e jurídicas como maiores contribuintes.
Pela portaria os parâmetros são:
I – maiores contribuintes pessoas físicas diferenciadas
– Rendimentos declarados maiores ou iguais a R$ 15.000.000,00;
– Bens e direitos declarados maiores ou iguais a R$ 30.000.000,00; ou
– Operações em renda variável maiores ou iguais a R$ 15.000.000,00
II – maiores contribuintes pessoas físicas especiais
– Rendimentos declarados maiores ou iguais a R$ 100.000.000,00;
– Bens e direitos declarados maiores ou iguais a R$ 200.000.000,00; ou
– Operações em renda variável maiores ou iguais a R$ 100.000.000,00
III – maiores contribuintes pessoas jurídicas diferenciadas
– Receita bruta anual maior ou igual a R$ 340.000.000,00;
– Débitos declarados maiores ou iguais a R$ 80.000.000,00; ou
– Importações ou exportações maiores ou iguais a R$ 340.000.000,00
IV – maiores contribuintes pessoas jurídicas especiais
– Receita bruta anual maior ou igual a R$ 2.000.000.000,00;
– Débitos declarados maiores ou iguais a R$ 500.000.000,00
Além disso, a medida publicada hoje estabelece que poderão ser considerados estudos e análises referentes ao potencial econômico-tributário das pessoas físicas e jurídicas , inclusive em relação a seus respectivos setores econômicos.
Esta portaria entra em vigor a partir do dia 1º de janeiro de 2025.
Brief
On 31/12/2024, the Federal Revenue Service (Receita Federal) issued an update regarding "Federal Revenue Service defines new parameters and revenue limits for classification and monitoring of large taxpayers". The update establishes new criteria to classify individuals and businesses as major contributors. It sets specific financial thresholds, including income and asset values, to determine tax status.
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Purpose
The primary objective of this update is to establish new criteria for classifying individuals and legal entities as major taxpayers. This involves defining thresholds for income, assets, and business activities that distinguish between ordinary and extraordinary contributors. By setting these standards, the government aims to enhance tax collection and ensure fairness in the tax system.
Effects on Industry
The implementation of this update will likely have significant implications for various sectors, including:
- Tax Collection: The new criteria are expected to increase revenue for the government by attracting a larger pool of high-income earners and businesses. This could lead to improved public services and infrastructure development.
- Business Operations: Companies that meet the specified thresholds may face increased scrutiny from tax authorities, potentially leading to changes in financial reporting and compliance practices.
- Economic Growth: The update’s focus on economic potential and sectoral analysis might stimulate investment and innovation in targeted industries, contributing to overall economic growth.
Relevant Stakeholders
The following groups are directly affected by this update:
- High-Income Earners: Individuals with income above R$ 15 million (for differentiated contributors) or R$ 100 million (for special contributors) will need to adapt their financial planning and tax strategies.
- Business Owners: Legal entities generating revenue above R$ 340 million (differently contributed) or R$ 2 billion (exceptionally contributed) will face new obligations regarding tax declarations and compliance.
- Tax Professionals: Accountants, lawyers, and other experts specializing in taxation will need to stay up-to-date with the revised criteria and provide guidance to affected clients.
Next Steps
To comply with this update, stakeholders should:
- Review Current Financial Situation: High-income earners and businesses must assess their income, assets, and activities against the new thresholds.
- Update Tax Planning Strategies: Individuals and companies should consult tax experts to develop tailored plans for managing their tax obligations under the revised criteria.
- Ensure Compliance with New Regulations: All parties affected by this update should familiarize themselves with the modified tax laws and ensure they meet the new requirements.
Any Other Relevant Information
This update is part of a broader effort to refine Brazil’s tax system, focusing on fairness, transparency, and economic growth. The establishment of new criteria for major taxpayers aims to:
- Enhance Tax Collection: By increasing revenue from high-income earners and businesses, the government can allocate more resources to public services and infrastructure development.
- Stimulate Economic Growth: The update’s focus on economic potential and sectoral analysis might encourage investment and innovation in targeted industries, contributing to overall economic growth.
- Improve Tax Administration: The revised criteria are designed to ensure a more efficient and effective tax collection process, reducing the burden on taxpayers and improving public trust in the tax system.
