Federal Deputy Celso Sabino (PSDB-PA), rapporteur for the IR reform project in the Chamber | Photo: Cleia Viana / Chamber of Deputies
The rapporteur of the Income Tax Bill, MP Celso Sabino (PSDB-PA), made a further amendment to the proposal, reducing the exemption previously provided for in corporate income tax. It was an alternative to try to circumvent the resistance of States and municipalities to the project, which will be voted on in plenary on Wednesday (11), as the governors and mayors feared a significant drop in revenue, since the collection of this tax is shared. with subnational entities.
With the new notice, the new IRPJ rate will remain at 15.5% in 2023, with a rate decrease of 9.5% between 2022 and 2023, if the proposal is approved. Before, the forecast was 12.5% over the same period. The social contribution on net income (CSLL) is expected to decline by 1.5% as of next year, from 9% to 7.5%. This change was not planned until then. CSLL collection is exclusive to the federal government.