Outsourcing tax management is illegal, says the Public Prosecutor's Office.
Mayor Paulo Garcia transferred control and management of ISSQN (Tax on Services of Any Nature) collection to the company Eicon Controles Inteligentes de Negócios Ltda; according to prosecutor Fernando Krebs, the agreement represents the outsourcing of the public activity of tax administration, which violates several constitutional principles and legal provisions; Krebs recommended the termination of the contract after receiving a representation filed by the Union of Tax Auditors of the Municipality.
MP-GO_ Prosecutor Fernando Aurvalle Krebs, head of the 57th Public Prosecutor's Office of Goiânia, issued a recommendation on Monday (11) to the mayor of Goiânia, Paulo Garcia, to rescind Contract No. 1/2013, which transfers to the company Eicon Controles Inteligentes de Negócios Ltda the control and management of the collection of the Tax on Services of Any Nature (ISSQN) for a period of one year. According to the prosecutor, the hiring of the company represents an outsourcing of the public activity of tax administration, which violates a series of constitutional principles and several legal provisions.
In the recommendation, the prosecutor emphasizes that the responsibility for collecting and managing the tax lies with the municipality and cannot be transferred to a private legal entity. This delegation of responsibility, the recommendation notes, can only occur between public legal entities, according to Article 7 of the National Tax Code. He also points out that the city hall already has a system that performs the tax collection control service. The agreed-upon value in the contract is R$ 3,6 million for 12 months of service.
Another aspect highlighted by Fernando Krebs is the fact that delegating the service also represents a violation of the public competition rule, since inspection activities should be carried out primarily by municipal tax auditors, duly appointed after passing a competitive examination.
The Public Prosecutor's investigation into irregularities in the outsourcing of the management and collection of the ISSQN (Tax on Services of Any Nature) began after a complaint filed by the Union of Tax Auditors of the Municipality (Sindiffin). In the recommendation, the prosecutor notes that the matter also led to a complaint from the Public Prosecutor's Office of Accounts, requesting a precautionary measure to suspend the execution of the contract. (Text: Camila Teles/Intern at the Social Communication Office of the MP-GO)