THE REFLECTION OF OUTDATING OF THE GENERIC PLAN OF VALUES IN ITBI COLLECTION IN THE MUNICIPALITY OF PORTO VELHO

Abstract

The municipalities of all Brazilian territory must promote the collection of taxes that are municipal competence, to meet the demands of the citizens, as well as the economic, political and social development of the municipality. Therefore, the scope of this work is to analyze how the obsoleteness of the Generic Plant of Values-PGV of the municipality of Porto Velho interferes with the collection of the Tax on Transfer of Real Estate, the Tax on Transfer of Real Estate (ITBI). In addition, to investigate and demonstrate how the outdated PGV, regarding the market value of the properties, would cause a deficit in the collection of the municipality of Porto Velho. Thus, the proposed study was carried out using a qualitative approach, based on a case study developed at the Municipal Secretariat of Finance in Porto Velho. It should be noted that the data collected in the Generic Plant of Values were collected after the consent of the person responsible for the collection sector, after collecting the data, a disposition of the data was carried out in a general table to better identify the points that were analyzed during this survey which were: property market value, considering the information from the database of the municipality in question, with a simulation of the ITBI value collected based on lagged data, the actual transaction value and the actual value of ITBI collected, by municipal entity. At the same time, it is evident that the discrepancy in the market values contained in the Generic Plant of Values impairs the collection of ITBI, even with the taxpayer's declaration with SEMFAZ to continue the formalities of the sale of the property, the municipality is at the mercy of good taxpayer's faith, a fact that can cause damage to the municipality, therefore, it is essential to keep the PGV updated to avoid possible losses to the treasury.