EN 
PT_BR 
A Chamber of Deputies approved this Tuesday (7) the bill that provides for the use of tax credits collected by distributors of electricity as a way to reduce the value of Brazilians' electricity bills. The text goes to presidential sanction.
A proposal, authored by deputy Fábio Garcia (UNIÃO/MT), defends the transfer of the full value of these credits, which today total R$ 60.3 billion, according to ANEEL (National Electric Energy Agency).
The amount would be related to legal actions that have become final and unappealable regarding the undue collection of the ICMS (Tax on Circulation of Goods and Services) in the basis for calculating contributions to PIS/PASEP and COFINS.
According to the ANEEL, due to the different dates on which the lawsuits are filed by the distributors, the effects of the reduction in the value of the electricity bill will be felt differently in each region and area of activity of the concessionaires.
This is because, as the reviews consider other costs that could increase the tariff in the review, the values will not necessarily imply a reduction in the electricity bill, but a smaller increase.
Reimbursement to the consumer will occur through annual tariff reviews following the request for tax reimbursement from the Federal Revenue Service. In this process, ANEEL will consider the following aspects:
- The total value of the credit already used to compensate for other taxes owed to the Revenue, plus interest;
- The totality of credits requested from the Tax Authorities to be compensated until the subsequent tariff process, according to the projection to be made by ANEEL;
- Taxes levied on credit values;
- The amounts already passed on by distributors directly to consumers due to administrative or judicial decisions;
- The maximum compensation capacity of the electricity distributor's credits.
Anticipation
If the energy distributor agrees, ANEEL may determine the return of the amounts to consumers, via tariff, before confirming the credit with the Revenue. The distributor, in this case, must be reimbursed, however, for the capital cost associated with this decision. This remuneration will be defined by ANEEL itself.
Criteria
Additionally, other equitable criteria must be adopted by the regulatory agency in order to effect the return, considering the applicable tariff procedures and contractual provisions. ANEEL will also have to consider:
- The applicable tax rules and procedures;
- The operational and procedural peculiarities relating to possible judicial decisions or those issued by the competent tax authority;
- The full allocation of amounts for reimbursement after submission to the competent tax authority of an application for the credit to which the company is entitled, in accordance with the legislation of each tax entity;
- The amounts passed on by electricity distributors directly to consumers due to administrative or judicial decisions;
- The economic-financial balance of the concession.
Debate in Plenary
During the vote on the project in Plenary, the deputy and project rapporteur, Joice Hasselmann (PSDB/SP), said that the credit will be used over the next five years to contain rising energy prices.
“We are living in dark times in the Brazilian economy, with cooking gas soaring, inflation in supermarkets well above average, and people finding it difficult to refuel their cars”, he commented.
The deputy Fernanda Melchionna (PSOL/RS) warned that the project contains “false promises” of reducing energy tariffs. “We can have a reduction of a maximum of 3% in the tariff. It’s better than having no reduction at all, but the economic crisis is very serious”, he pondered.
The deputy Danilo Forte (UNIÃO/CE), in turn, defended the fight against basic energy prices that impact other inflation costs. “The most needy and salaried people are the ones who pay the bill for the return of inflation”, he lamented.
The deputy Tiago Mitraud (NOVO/MG) stated that the project repairs misappropriation. “You cannot charge tax on tax. This money has always belonged to the citizen, it should not have come from the tax payer’s pocket”, he criticized.
