[English version below]<\/p>\n\n\n\n
Em entrevista \u00e0 BNamericas, Paulo Hon\u00f3rio<\/strong> abordou as implica\u00e7\u00f5es da aprova\u00e7\u00e3o do PLP 68 no Senado Federal – e, agora, tamb\u00e9m na C\u00e2mara, tendo sido enviado \u00e0 san\u00e7\u00e3o presidencial. A proposta inicial da C\u00e2mara previa que o fato gerador ocorreria n\u00e3o na extra\u00e7\u00e3o, mas na comercializa\u00e7\u00e3o, na transfer\u00eancia n\u00e3o onerosa, na exporta\u00e7\u00e3o ou no consumo do bem pelo extrativista ou fabricante, baseando a tributa\u00e7\u00e3o no valor do produto transferido, vendido ou consumido. O Senado corrigiu esse ponto cr\u00edtico, determinando que o fato gerador ocorre na extra\u00e7\u00e3o, o que leva \u00e0s consequ\u00eancias l\u00f3gicas sobre a base de c\u00e1lculo: o valor do produto bruto extra\u00eddo.<\/p>\n\n\n\n Mas ainda h\u00e1 pontos de aten\u00e7\u00e3o: a possibilidade de incid\u00eancia do imposto sobre produtos extra\u00eddos que sejam destinados \u00e0 exporta\u00e7\u00e3o. O Senado e a C\u00e2mara deram um passo importante, mas ainda ser\u00e1 necess\u00e1rio avan\u00e7ar.<\/p>\n\n\n\n The article addresses general aspects regarding the rate of Brazil’s dual VAT and, in particular, the Selective Tax on the export of minerals, oil, and natural gas.<\/p>\n\n\n\n The initial proposal from the Chamber provided that the taxable event would not occur during extraction, but instead during commercialization, non-onerous transfers, exportation, or consumption of the good by the extractor or manufacturer, with taxation based on the value of the transferred, sold, or consumed product. The Senate corrected this critical point, establishing that the taxable event occurs at the moment of extraction, which has logical consequences for the tax base: the value of the raw extracted product.<\/p>\n\n\n\n However, there are still points to be addressed: the possibility of the tax being levied on extracted products destined for export. The Senate and the Chamber have taken an important step, but further progress will be needed.<\/p>\n\n\n\n
A mat\u00e9ria trata de aspectos gerais, a respeito da al\u00edquota do IVA dual brasileiro, e, especialmente, do Imposto Seletivo sobre exporta\u00e7\u00f5es de minerais, petr\u00f3leo e g\u00e1s natural.<\/p>\n\n\n\n
In an interview with BNamericas, Paulo Hon\u00f3rio discussed the implications of the approval of PLP 68 in the Federal Senate \u2013 and now also in the Chamber of Deputies, having been sent for presidential sanction.<\/p>\n\n\n\n