The Chamber is analyzing the Bill on a Constitutional Amendment 318/08, proposed by the Deputy Vicentinho (PT-SP), which establishes the transfer of 5% of Import Tax (II) to the municipalities hosting primary customs zones. In the budgeting program for 2008, the government forecast a collection of R$15.75 billion from that tax. Currently, there are no transfers on the collection of that tax to municipalities.

According to the bill’s author, it has the objective to dote municipalities in customs zones with the necessary resources for the maintenance of the infrastructure of ports, airports and border locations with customs agencies.

According to Vicentinho’s opinion, the measure is necessary to compensate those municipalities for the impact caused by the intense traffic of trucks and other freight transportation vehicles, which generates a disproportional load, which is unbearable to the municipalities.

"The transfer of those resources will allow better customs services, with improvements in conditions related to physical infrastructure , safety and fight to customs-related unlawful acts”, argues the author of the bill. He explains that the budgeting impact on the implementation of those transfers should be regulated by an ordinary law.

Revenue sharing
Currently, the Union transfers 48% of the collection of the Income Tax (IR) and of the Excise Tax (IPI) to funds of Participation of the States and Federal District (FPE) and Municipalities (FPM), and applies them in financing programs on the productive sector of the Northern Regions (FNO), Northeastern Regions (FNE) and Center-Western Regions (FCO).

In addition to the transfers to the Union, which are made according to the number of inhabitants in each city, (that number is defined by the Census performed by IBGE) the municipalities count with municipal taxes, such as the Urban Property Tax (IPTU), with 25% of the collection of ICMS, and with 50% of the collection of Rural Property Tax (ITR).

Procedure
The Committee on the Constitution and Justice and Citizenship will analyze the admissibility of the bill. If it is approved, a special committee will be created to analyze the merit of that PEC, which will then be submitted to the House Floor, where it must be approved by at least 308 deputies – 3/5 of the total of 513 congresspeople.

Report - Cid Queiroz
Editing - Newton Araújo
Translation - Positive Idiomas Ltda