Taxes on cold drinks will have rebate for 3 years

Companies manufacturers of cold beverages-water, beers, soft drinks and isotonic drinks-will receive a rebate of taxes over the next three years, to prevent the change in taxation model in 2015 causes an increase in consumer prices.
The proposal closed by the Government sector, and included as amendment to the provisional measure 656 that's in Congress, provides for an increase in the tax burden around 10%.
Still, the measure will strengthen the Government box in r $ 1.5 billion next year. Companies applauded the new model because he ends up the periodic adjustments to tax rates and corrects distortions in the current model.
The new taxation, negotiated with the industry, establishes an aliquot of PIS and Cofins of 13% for industry and 10.4% for the Distributor.
This last may be credited the tax paid to the industry, in order to neutralize the tax burden on manufacturers.
The model also establishes IPI tax rate of 6% for beer and 4% for the other drinks.
The Government source explained that the recovery of PIS and Cofins on distributor avoids subfaturamento in the industry.
This type of tax evasion in this sector is a practice known by Receita Federal.
As manufacturers and distributors, in General, are related companies, they take advantage to beat the Irs.
The Government believes that the formula found ensures the monitoring of production.
Also to prevent tax evasion, the law shall fix minimum rates to be charged for companies, if the value of the sale declared results in a lower tax than the floor laid down in law.
According to the source, "under normal circumstances", without subfaturamento prices, these rates should never be applied.
Table
Discounts for businesses will be the aliquots of PIS and Cofins. According to the text of the amendment, up to 400 ml beers will have a reduction of 20% in 2015, 15% in 2016, and 10% in 2017.
Above 400 ml, the discounts are from 10% in the first year and 5% in the other. The rebate for the remaining cold drinks will be in the same percentages, but for packaging up to 500 ml and those above it.
The Government believes that the new model brings predictability to the system and will allow the collection to accompany the growth of the industry, in addition to correcting distortions in competition between smaller companies and large manufacturers.
The liquor industry's current taxation is complex, based on a formula that takes into consideration a survey of retail prices for each type of product and beverage packaging, multiplied by a reducer and a portion of the tax.
This formula is set a value in reais that focuses on the taxed product. Will be only on the value of the sale.
The proposal also provides incentives for the manufacturers of special beers.
Those who produce up to five million litres per year will receive a 20% reduction in taxation of PIS and Cofins. Between five and ten million gallons, the discount is 10%.