[Free Translation] The REINTEGRA - Special Regime of Reinstatement of Tax Amounts for Exporting Companies - aims to return the remaining tax residue in the chain of production of exported goods. The REINTEGRA consists of a tax credit calculated from the application of a percentage on revenues of exports and that can be offset against own debts or even compensated in kind.
Initially, the REINTEGRA was established by Law No. 12,546 / 2011 (conversion of EO No. 540/2011) and was effective until 31.12.2013. Subsequently, the REINTEGRA was reinstated by Law No. 13,043 / 2014 (conversion of EO No. 651/2014), whose term began on 09.12.2014 continues today.
Decree No. 8415/2015, 02/27/2015, to regulate the application of REINTEGRA (tax benefit), within the limits of the law, established the following rates for credit calculation being taken advantage of by exporting corporations:
I - 1% (one percent), between 01.03.2015 and 31.12.2016;
II - 2% (two percent), between 01.01.2017 and 31.12.2017; and,
III - 3% (three percent) between 01.01.2018 and 31.12.2018.
However, with the worsening economic crisis and the need to increase revenues, the federal government through the publication of Decree No. 8453/2015, 10.21.2015, abruptly decreased to 0.1% (one tenth percent) REINTEGRA the calculation rate for the period between 01.12.2015 and 31.12.2016.
Reducing this incentive disrespects head on, among others, the principle of precedence (CF, art. 195) and is configured illegitimate. This is because the more favorable tax treatment determined by law can not be checked taxpayers without respecting the limits of the power to tax set by the Federal Constitution.
In this case, after inducing taxpayers to plan their economic activities considering a fiscal stimulus (1% of their revenue from exports for the year 2016), the Federal Government has made rules change abruptly and prevent the taxpayer reprogram their behavior, violation of the duty to legal certainty and reliable protection.
Again the judiciary is being called on to address the issue and ensure that the Constitution is effectively respected. We suggest analyzing the issue and verify the opportunity to seek credit maintenance under Decree No. 8415/2015.
