The Devolve ICMS Program is an initiative in Rio Grande do Sul that aims to support low-income families by providing a refund of part of the Tax on Circulation of Goods and Services (ICMS). Want to understand how it works and who can benefit? Keep reading to find out more.
Who Can Participate
The program covers families that are registered in the Single Registry (CadÚnico) and that meet the following criteria:
- They receive the Bolsa Família benefit;
- The family member has a dependent enrolled in the regular state secondary education system.
Furthermore, all beneficiary families have a monthly income of up to three national minimum wages or a monthly per capita income of less than half the national minimum wage, according to CadÚnico criteria.
ICMS refund benefit and payment
For families that meet the criteria, the refund is R$$ 400 per year, paid in four installments of R$$ 100, one every quarter.
This initiative seeks to alleviate the financial burden of these families and provide additional support for the household budget.
Applicable Legislation
The Devolve ICMS Program is supported by state legislation and is regulated by Decree No. 59,145/2021 and supported by Law No. 15,576/2020. Law 15,576, approved by the Legislative Assembly of RS, authorizes the Executive Branch to return part of the ICMS to low-income families, as a way of applying the principle of contributory capacity provided for in the Brazilian Constitution.
Principle of Contributory Capacity
The principle of contributory capacity, expressed in Article 145 of the Brazilian Constitution, highlights that taxes must be graduated according to the economic capacity of the taxpayer.
In this context, the return of ICMS to low-income families is a way of making the tax burden fairer and more balanced.
Innovation and Tax Reform Proposals
This initiative by Rio Grande do Sul is in line with tax reform proposals, such as PEC 110, which in its October 2021 report provides for partial tax refunds for low-income families. This demonstrates the state's effort to promote fairer and more inclusive taxation.
In short, the Devolve ICMS Program is an important initiative to help low-income families in RS, providing an annual refund that can make a difference in their budgets. If you meet the criteria mentioned, be sure to find out more and apply for your benefit.
Image: Canva / Editing: Roberta de Oliveira
