In a country where tax evasion drains billions of dollars from public coffers, facilitates the infiltration of organized crime into legal activities and undermines the functioning of free competition, it is positive that the House of Commons is close to voting on complementary Bill 125/2022.
This diploma, approved by the Senate, established the Taxpayer Defense Act, which sets out the rights and obligations of taxpayers and tax authorities, and brought about another fundamental advance: the classification of so-called perpetual debtors.
This refers to taxpayers (individuals or legal entities) with large defaults (tax debts of at least R$ 15 million and more than 100% of known assets), repeated (at least four consecutive periods or six alternating periods within a 12-month period) and unjustified.
The project strengthens penalties for such cases, including disqualification from registration, refusal to participate in tenders, exclusion of benefits, and revocation of criminal dismissals for late payments.
The focus is on the systematic malice of people and companies who do not pay taxes and hide assets. Its purpose is not to classify those who occasionally default on their obligations, but rather to classify professional tax evaders who organize their business around fraud.
The infiltration of these participants into legitimate economic structures often creates a bridge to organized crime. In the consolidation stage, gangs launder illicit capital through shell companies that evade taxes in order to compete in the formal market.
This practice distorts the functioning of the market. Reputable companies close their doors in the face of predatory pricing from persistent debtors. This phenomenon is already well recognized in the fuel sector, but it also pervades other activities.
According to estimates, only 1,200 legal entities have debts of more than R$200 billion that are sustained by individuals. The central problem is that they can easily change their corporate structure and commit tax evasion again in the new CNPJ, leaving behind debts.
Fundação Getulio Vargas plans up to 30 billion reais a year in recoverable tax debt, which is also the primary source of funding to shore up the deficit budget without raising taxes.
Finally, the educational aspect of this project stands out. Ordinary debtors with legitimate problems can get their rights strengthened, including broader protection, transparency, and compensation for tax mistakes.
Programs like Confia and Sintonia offer incentives to good payers, such as reduced fines, deadline extensions, and preferred channels. It is right that distressed honest taxpayers have a clear legal path to voluntarily regain compliance.
Therefore, it is fair to approve stricter rules for persistent debtors. It is also a financial weapon against organized crime and its legal consequences, as it protects the formal economy.
editors@grupofolha.com.br
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