Limites da competência regulamentar tributária: caso do regime de tributação simplificada do imposto de importação

Abstract

Regulatory competence is to ensure the faithful execution of laws. However, its limits need to be well defined so that the Executive Power does not interfere with legislative competence. Thus, to clarify the limits of this competence, this work will analyze the case of the Simplified Taxation Regime (STR) of the import tax, created by Decree-Law nº. 1,804/ 1980 and currently regulated by Ordinance MF nº. 159/1999 and Normative Instruction RFB nº 1,737/2017, which has gained importance with the increase of the international trade in recent years. This examination will involve four points of the STR: the limit value for tax exemption within the STR, the requirement for the sender to be an individual in order to enjoy exemption, the extension of the STR to air parcels and the existence of a limit value for inclusion in the STR. In view of this, through a bibliographic research, the correct interpretation of Decree-Law nº. 1804/1980 will be analyzed in the light of its reception by the CF/ 88, which prevents normative innovation through infralegal instruments, and how Brazilian case law has dealt with this issue. Finally, there will also be considerations on the draft bills that deal with Decree-Law nº. 1,804/1980, which are the following 3,498/2023, 1,623/2023 e 2339/2022. Finally, it will be concluded that, although the granting of a tax exemption for international shipments of up to one hundred dollars and the inclusion of air parcels in the STR are not normative innovations in the light of the interpretation of Decree-Law Nº. 1,804 in accordance with the constitution, it is salutary to issue a law that deals with the four points analyzed in order to guarantee legal certainty for taxpayers and resolve conflicts of interest between importers and the domestic industry through the legislative process.