[Free translation]
Provisional Measure No. 774 (DOU Ed. Extra of 3/30/17) was published to amend the rules of the Social Security Contribution on Gross Revenue (CPRB) and to revoke the additional COFINS - Import tax rate.
CPRB - Disbursement of the payroll - Exclusion of activities (Reoneration)
From 1/7/17, only the legal entities with the following activities will be able to determine the CPRB:
a) collective road passenger transport, with fixed, municipal, intermunicipal, metropolitan, inter-municipal, interstate and international itinerary, classified in classes 4921-3 and 4922-1 of CNAE 2.0; of passenger rail transport, falling under subclasses 4912-4 / 01 and 4912-4 / 02 of CNAE 2.0; and metro rail transportation of passengers, classified in subclass 4912-4 / 03 of CNAE 2.0. These activities will be subject to the rate of 2%;
b) of the civil construction sector, classified in groups 412, 432, 433 and 439 of the CNAE 2.0; and construction companies for infrastructure works, classified in groups 421, 422, 429 and 431 of CNAE 2.0. These activities will be subject to the rate of 4.5%;
c) journalistic and sound broadcasting and of sounds and images framed in classes 1811-3, 5811-5, 5812-3, 5813-1, 5822-1, 5823-9, 6010-1, 6021-7 and 6319-4 of the CNAE 2.0. These activities will be subject to a rate of 1.5%;
Thus, from 1 July 2007 onwards, all other service, commercial and industrial activities, which were authorized to opt for the CPRB, will, compulsorily, have to determine the social security contribution on the payroll.
It is noted that MP 774/17 revoked various provisions of Law 12466/2011, such as those that dealt with the option by CPRB, the conditions of permanence in the discharge, the rules for companies that engaged in other activities and Annexes I and II that included the retail products and activities that were included in the relief.
Additional Rate of 1% of COFINS-Import (revocation)
In addition to the changes in the CPRB rules, MP 774/17 revoked § 21 of art. 8 of Law 10,865 / 04, which dealt with the 1% increase in the COFINS - Import rate. Thus, from 1/7/17, the 1% rate on imports of goods is no longer due.
