The process taking place in the Court of Constas was presented as justification by the Federal Revenue Service for overturning the rule
O TCU (Court of Auditors) informed this Wednesday (17.jan.2023) that the process that evaluates the effectiveness of tax exemption for religious leaders is still under analysis. The process was cited by the Federal Revenue Service as the justification for overturning the rule.
According to the Court of Auditors, there is still no decision on the legality and legitimacy of the tax benefit. The process was initiated following a representation from the MPTCU (Public Prosecutor's Office at the TCU) requesting the investigation of a possible misuse of the benefit's purpose. The rapporteur for the process is Minister Aroldo Cedraz. Read the complete of the Court's statement (PDF – 103 kB).
Read the full note:
“In relation to the information that the Federal Revenue of Brazil had suspended, by determination proposed by the MPTCU (Public Prosecutor's Office with the TCU), the effectiveness of the Interpretative Declaratory Act RFB nº 1, of July 29, 2022, the Court of Auditors of The Union clarifies that the matter is the subject of analysis in process TC 018.933/2022-0, reported by Minister Aroldo Cedraz, with no decision yet from the TCU.
“The process deals with the representation of the MPTCU to evaluate the legality and legitimacy of the expansion of tax exemption for remuneration received by pastors conferred by the aforementioned rule, in view of possible deviation of purpose and lack of motivation.
“The TCU manifests itself only through its rulings or through monocratic decisions by its ministers.”
TAX REVOKS BENEFIT
The revocation of the benefit was published this Wednesday (17th January) in the DOU (Official Gazette of the Union) and is signed by the Tax Secretary, Robinson Barreirinhas. Here's the complete of the act (PDF – 124 kB). The exemption has been in effect since August 1, 2022, during the government Jair Bolsonaro (PL).
The tax benefit was valid for the salary of “ministers of religious confession”, like shepherds. The amounts paid by churches to religious leaders were not considered direct or indirect remuneration.
The exemption was given two weeks before the start of the electoral campaign by the then Revenue Secretary, Julio César Vieira Gomes. He was a civil servant at the agency and was fired after his involvement in the case of jewelry received by the former president as a gift from Saudi Arabia.
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