The chairman of the Senate, Renan Calheiros (PMDB-AL), announced on Tuesday (3) in plenary to return to the federal government the interim measure 669/2015 which deals with the exemption of the companies payroll.
Published by the government last Friday, the measure reduces the exemption of the companies payroll, adopted in 2011 to alleviate the costs of hand-intensive businesses and stimulate the economy.
According to the General Secretariat of the Senate Bureau, with the return, the interim measure is to be valid. The MP, who paid a rate of 1% social security contribution on gross revenue would pay 2.5%. The rate of increase 2% to 4.5%.
The decision to return the MP was announced after a meeting of Renan with party leaders. By making the decision, Renan was based on Article 48 of the bylaws House. This article establishes that the chairman of the House “challenge the proposals it deems contrary to the Constitution, laws, or to own regiment.”
For Renan, the MP is unconstitutional. “I do not get the relief and order its return to the presidency,” said the plenary.
Senate President said he can not be considered an urgent interim measure since, according to him, the creation or increase of taxes has 90 days to take effect and, therefore, the adjustment could be edited through a bill.
In the early evening, the Secretariat of the Presidency of the Republic Press issued a statement in which reported that President Dilma Rousseff signed a bill with constitutional urgency the same terms as MP. Thus, the statement, there is no harm to the measures of fiscal adjustment proposed by the government.
“President Dilma Rousseff signed now evening a bill with constitutional urgency of taking over the MP 669/15 terms, which amended the exemptions rates Leaves pagamento.O Bill provides for the change in rates of exonerations 90 days from the publication, the noventena call. This means that the replacement of the MP Bill will not bring harm to the required fiscal adjustment by the federal government, “says the note text.
For Renan, any fiscal adjustment measure should be rather considered by Congress. “It’s not a good sign for an adjustment, to democracy, to economic stability, increase tax relief. [For] an adjustment, you must first listen to the Congress,” he said. “This is a bad legal instability signal that Brazil emits […]. You can not, in democracy, to continue usurping the role of the legislature. As president of Congress, it is up to me ensure the constitutional role of the legislature,” said .
When reading the justification of the return, Renan reminded of two other provisional measures issued by the government during the parliamentary recess and said “regret” have not had time to return them to the Plateau.
The two MPs, which amended rules for access to social security and labor benefits, were issued by the government and sent to Congress during the parliamentary recess. Thus, the term acceptability of substances expired and texts could transact in the House and Senate. “I only regret not having had the opportunity to do the same with the provisional measures that limited the exercise of pension rights for workers,” said Renan.
Opposition senators applauded the attitude of Renan. Aécio Neves (PSDB-MG), defeated candidate for president made a speech as support and praised the President of the Senate. Governing, as Lindbergh Farias (PT-RJ) and Gleisi Hoffmann (PT-PR), protested. According to Farias, Renan’s decision was motivated by a supposed “resentment” in relation to President Dilma Rousseff.
On the evening of Monday, hours before a dinner hosted by the President to the PMDB dome, for which he was invited, Renan announced he would not. The purpose of the meeting was to strengthen the PMDB’s relations with the president. Renan argued that if attend, would “belittle” the Congress, it is a partisan event.
High fiscal cost, the waiver of payroll taxes was R $ 3.9 billion in 2012 to R $ 21.568 billion in 2014, according to data from the IRS. This year, it is estimated that the exemption would generate government resignation of about $ 25 billion, drawing attention to the high tax burden of the benefit.
In 2008, then President of the Senate, Garibaldi Alves Filho, had already returned
an interim measure. The MP changed the rules for granting and renewal of the Certificate Authority Charitable Social Assistance (CEBAS).
At the time, the decision to Alves Filho was taken in accordance with items II and XI of Article 48 of the Internal Rules of the Senate, who claim that it is the chairman of the Senate “ensure respect for the Senate prerogatives and privileges of Senators” and “challenge the proposals it deems contrary to the Constitution, laws or these Rules.”
What experts say
According to Professor of Ibmec and expert on constitutional law Luiz Antonio Gomes, office Renault Lawyers, the government was wrong to propose a reduction in the exemption via interim measure sheet.
“The government could not issue an interim measure on a matter that is not urgent,” said the lawyer, noting that, according to the Constitution, any creation or increase of taxes has 90 days to take effect in the country. “The government was wrong, because it is actually invading that space is the National Congress, which is the creation of laws.”
“One can only increase tax from a period of 90 days. So have time to do proposition to Congress, which will discuss whether to increase in that percentage and how “he says. “The impression that happening is that the government launches an MP who knows he can not launch or start a discussion in Congress about it or to see if you can compose, suddenly, with a slightly lower rate,” he adds.
He explains, however, that there is no constitutional provision of interim measure return, as announced by Renan. “It’s been done before, in 2008, had the case of MP 446, philanthropic, which was returned by Congress, but the only provision that exists in the Constitution is that if the MP is not converted into law within 60 days, renewable for a period equal, it loses efeit.o ”
John Eloi Olenike, chief executive of the Brazilian Institute of Planning and Taxation (BIPT) also estimates that the increase in corporate taxation can only be made through the bill and believes that thus increase the chances of the proposal does not be approved.
“The MP has constitutional period to have validity in the legal field, but it is law and must be complied with. Now, with the bill, we will have a very good clash in Congress. Renan is allied, but the PMDB, with the House, is already moving away a little of the government, “he says.
The BIPT claims to be against any increase in taxes in the country. “Now at the beginning of the year, it seems that turned a government fad raise taxes. They are trying to get the accounts of the Union going in the pocket on the taxpayer. What is needed are attacking public spending,” says.