PROVISIONAL MEASURE 1,230/2024 AND ITS TAX EFFECTS IN THE CASE OF FLOODS IN RIO GRANDE DO SUL

Abstract

This study aims to study Provisional Measure number 1,230 of June 7, 2024. This measure sought to institute financial support for regions affected by the public calamity that devastated Rio Grande do Sul in May 2024, leaving disastrous social consequences, economic and environmental, harming contract workers and their companies. The State of Rio Grande do Sul, due to heavy rains from the end of April to May 2024, affecting 298 cities of the 475 Municipalities, resulting in 171 deaths and 11.3 thousand injuries and illnesses, several missing people and animals, according to data from the state Civil Defense, which may still change to this day. Therefore, the research is exploratory in nature, based on literature, the Federal Constitution and Accounting standards. It was concluded that MP 1,230/2024 was initially drawn up to support victims of a natural disaster, providing resources and tax exemptions, which had positive effects in the beginning. However, as the crisis persists, recovery for citizens and businesses has been inadequate, with the most affected municipalities facing costly and slow reconstruction processes. In response, an administrative decree is being processed to create a constitutional amendment aimed at increasing support for these victims, emphasizing the importance of prevention to avoid similar future disasters.