Fonte: ANEEL
Another methodological improvement approved by the National Energy Agency (ANEEL) on Tuesday (11/08) for the 3rd cycle of periodic rate revisions is the consideration of tax incentives to distributors who work in areas of the Northeast Development Superintendency (SUDENE) and of the Amazon Development Superintendency (SUDAM) in calculating the remuneration rate of these companies. One of these incentives is the differentiated rate of income tax.
Currently, the distributors collect 34% of Income Tax of Companies (IRPJ) and Social Contribution on Net Profits (CSLL), a percentage that drops to 15.25% for those working in the areas of SUDAM and SUDENE, because of the 75% incentive granted on the income tax.
This differentiated rate of income tax, although not distributed as dividends to shareholders, can be used for investments, which are considered on the remuneration basis of the distributors. With the decision, the difference will be considered in the final calculation of the remuneration rate in order to equalize the final net return of taxes for all distributors.
Thus, the Agency is adequately compensating the companies operating in the areas of SUDENE and SUDAM for the encouragement of income tax they are entitled, which will help to reduce the rate and also to encourage infrastructure industries to settle in those regions, which is the goal of Provisional Measure No. 2.199-14/2001that predicts the benefit.
The rapporteur of the issue, Julião Coelho, said the decision of ANEEL will extend the results of the provisional measure, because after paying a lower energy bill, the consumer will have income for other things. Moreover, the decision will further promote industrial competitiveness because of cheaper energy rates.
The theme was part of submodule 4 of the new methodology under analysis. (FA/GL)
Read more about what has been voted on:
