Organizações da sociedade civil alertam que trechos do projeto de lei que regulamenta a reforma tributária, em discussão na Câmara dos Deputados, podem prejudicar liberdades constitucionais de partidos políticos, sindicatos e entidades religiosas.
O artigo 150 da Constituição veda a tributação desses setores. Mas, para a Aliança pelo Fortalecimento da Sociedade Civil, uma coalizão de 20 organizações que atuam no terceiro setor, o artigo 460 do PLP 68/2024 traz uma série de regras que podem afetar essa imunidade tributária.
Dentre as diretrizes, estão a exigência de auditorias privadas, limitação da remuneração de dirigentes, divulgação de transações de filiados e familiares e o armazenamento de documentação contábil por dez anos para fiscalização tributária.
O colegiado também argumenta que o artigo 9º do projeto de lei agrava as punições em caso de descumprimento das condições de imunidade tributária, já que elas podem ser retroativas e futuras. Na visão das organizações, isso contraria “princípios básicos de equilíbrio entre infração e sanção”.
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“Não há qualquer prejuízo para o Estado em manter as condições atuais, consolidadas desde 1966. A imunidade fiscal evita que tributos sejam usados para cercear liberdades”, defende a Aliança pelo Fortalecimento da Sociedade Civil.
A Aliança destaca ainda que um levantamento realizado pelo advogado Eduardo Szazi aponta que nos últimos cinco anos só foram expedidos 12 Atos Declaratórios Executivos, documento emitido pela Receita Federal necessário para derrubar as imunidades das organizações.
“Em um universo de mais de 250 mil CNPJs imunes prestando informações anuais à Receita Federal, esta quantidade de Atos Declaratórios Executivos é ínfima e em queda”, defende o colegiado. O estudo aponta ainda que dos 6.506 grandes devedores na lista da Procuradoria Geral da Fazenda Nacional, só 69 (1%) são imunes.
O grupo de trabalho que analisa o PLP 68/2024 apresenta seu relatório final nesta quinta-feira (4). O texto deve ser votado no plenário da Câmara dos Deputados na próxima semana e estabelece quais categorias de alíquotas deverão incidir sobre quais produtos e serviços. (Reportagem por Gabriel Máximo)
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