The Chamber of Deputies approved a bill establishing new rules for PERSE. The benefit will be in effect from April 2024 to December 2026 and must respect the limit of R$15 billion. If the limit established by law is exceeded, tax rates will be reinstated.
Remember that PERSE was created in May 2021 to help companies that had to halt their activities due to the Covid-19 pandemic. At the time, the tax exemption (IRPJ, CSLL, PIS/COFINS) had been vetoed by the president, but the veto was overturned in March 2022.
At the end of last year, the Federal Government issued Provisional Measure 1.202/23, which abolished the benefit, a decision that displeased the National Congress. The solution found was to address the matter through a bill (PL 1.026/24), which, in turn, was approved by the National Congress.
In addition to the ceiling established by the bill, there was a reduction in the number of economic activities benefited, from 44 to 30. The bill will now be voted on by the Federal Senate and, if approved, will be sent for presidential sanction.
It should be noted, however, that the effects of MP 1,202/23 remain in force; that is, in this month of April, taxpayers who benefited from PERSE must pay their PIS, COFINS and CSLL contributions as normal.
Now we just have to wait for the scenes from the next chapters of the newest season of this series that came out in 2021 and never stops surprising us.
