State legislation on tax transactions: survey shows progress and challenges
A study by the Tax Law Center of the Professional Master's and Doctorate Program at FGV Direito SP maps out state legislation that deals with the alternative method of resolving conflicts between the tax authorities and taxpayers.
The Tax Law Center of the Professional Master's and Doctorate programs at FGV Direito SP has published a study on the current state of tax transaction legislation at the state level. The study, coordinated by FGV Direito SP professor Tathiane Piscitelli, FGV LAW professor Andréa Mascitto and Reginaldo Angelo dos Santos and Jussandra Hickmann Andraschko, identified that, of the 27 federal units, only 13 have specific legislation that regulates state transactions in detail and most of them are inspired by the federal model.
The tax transaction is one of the alternative means of resolving tax disputes which, based on dialog, provides for self-composition to resolve disputes between tax authorities and taxpayers. According to the research report, the success of the tax settlement institute at the federal level can be measured by the collection figures: from its creation in 2020 until September 2024, around R$24.6 billion in additional tax revenue was collected as a result of the self-composition between tax authorities and taxpayers provided for in the tax settlement.
As a result, tax settlements have become a source of interest for some states. The research found that, by September 2024, 18 states had published laws, either generic or specific, related to the regulation of tax transactions. Of these, 13 pieces of legislation are specific, i.e. they describe all aspects of the state tax transaction, such as credits, discounts, principles, cases of termination, among other topics. Another five states have only a general legislative provision, i.e. a rule that provides for tax settlements, but without any regulation.
The study was carried out as part of the research project Arbitration, Transaction, Mediation and Procedural Legal Business in Tax Matters of the Tax Law Center, which has been active since 2017, and summarizes the main aspects of the rules, allowing an organized view of the institute, with the respective legislative indications. As part of the reform of consumption taxes, aspects relating to the challenges of implementing tax transactions in the context of the Goods and Services Tax (IBS), established by Constitutional Amendment 132/2023, which established the tax reform, were also addressed.
Leia também
