The House of Representatives approved, on 24/11 p. last, the final text of Complementary Bill 134/2019, which will come to regulate the conditions necessary for charitable entities of social assistance, health or education to be entitled to the issuance of CEBAS, which is a certificate issued by the Ministerial Bodies of each area to enable the recognition of tax immunity applicable to Social Security Contributions.
The Bill repeals Ordinary Law 12.101/2009 which currently regulates the process for granting CEBAS.
The change is due, especially, to the fact that the STF has consolidated the understanding that Ordinary Law cannot impose conditions to the issuance of CEBAS that limit the recognition of the right to tax immunity.
In this scenario, requirements previously set aside by the STF, such as, for example, the concession of a minimum number of scholarships for the issuance of CEBAS in favor of educational entities, may again be required by this Supplementary Law.
Among the main changes brought by the project, we highlight:
- The charitable social assistance entities may develop resource-generating activities, including through subsidiaries, in order to foster the provision of services in the end area, being also admitted partial charging for the activities of the entities;
- Prohibition of charging tuition and didactic material costs only for students benefiting from a full scholarship;
- In case of non-compliance with the gratuity and need to sign a Term of Adjustment, reduction of the compensation period;
- Allowing the student to accumulate full scholarships in basic education and vocational education and be counted in both for the purposes of determining the proportions required by law;
- Consideration, for purposes of gauging the requirements of the educational area, of the total number of students enrolled in December of each school year and provision that amounts paid prior to formal enrollment of the student do not de-characterize the gratuitousness of the scholarships, as well as do not limit or suspend the right to immunity;
The proposal now follows for sanction or veto by the President of the Republic.
BTLAW's tax team is at your disposal for any necessary clarifications regarding this Supplementary Bill.
