Senado aprova isenções para incentivar Internet das Coisas; texto vai à sanção

O Plenário do Senado aprovou nesta quinta-feira (19) o PL 6.549/2019, projeto de lei que tem o objetivo de incentivar a chamada Internet das Coisas. Esse projeto reduz a zero as taxas de fiscalização de instalação e as taxas de fiscalização de funcionamento dos sistemas de comunicação máquina a máquina. A isenção tem prazo de cinco anos. O texto também dispensa a licença para esses equipamentos funcionarem. Agora a proposta segue para a sanção do presidente da República.

O autor do projeto é o deputado federal Vitor Lippi (PSDB-SP). No Senado, o relator foi Izalci Lucas (PSDB-DF).

A proposta também prevê isenção em relação à Contribuição para o Fomento da Radiodifusão Pública (CFRP) e à Contribuição para o Desenvolvimento da Indústria Cinematográfica Nacional (Condecine). Ao defender essa isenção, Izalci ressaltou que o fato gerador dessas contribuições é “a prestação de serviços que se utilizem de meios que possam, efetiva ou potencialmente, distribuir conteúdos audiovisuais”. Mas, argumenta ele, os dispositivos máquina a máquina não são capazes de distribuir conteúdo audiovisual.

Máquina a Máquina

São considerados sistemas máquina a máquina os dispositivos que, sem intervenção humana, utilizam redes de comunicações para transmitir dados a aplicações remotas para monitorar, medir e controlar o próprio dispositivo, o ambiente ao seu redor ou sistemas de dados a ele conectados por meio dessas redes. Na agricultura, por exemplo, sensores em máquinas agrícolas podem transmitir para um computador informações sobre o solo, orientando as ações de plantio, correção de acidez e irrigação da terra.

Também são exemplos da chamada Internet das Coisas a geladeira que envia imagens do seu interior para um celular ou o relógio que monitora os batimentos cardíacos do paciente e envia relatórios para um médico.

Crescimento

Em seu parecer, Izalci Lucas afirma que o projeto estimulará aumentos de produtividade. “Julgo inadequado que se exija o licenciamento prévio e que se tribute essa tecnologia da mesma forma que se fez com os tradicionais serviços de telecomunicações. A Internet das Coisas deverá ser ainda mais impactante para a economia do que foi a introdução da telefonia móvel celular, que transformou a maneira como as pessoas se comunicam diariamente”, argumenta ele no relatório.

Regulamentação

Ao recomendar a aprovação do texto da forma como veio da Câmara, Izalci Lucas apresentou apenas emendas de redação para deixar claro que a Agência Nacional de Telecomunicações (Anatel) já regulamenta os sistemas de comunicação máquina a máquina (de acordo com o artigo 38 da Lei do Regime Especial de Tributação).

Prazo

O senador também explicitou no texto que os benefícios tributários estabelecidos na proposta terão vigência de cinco anos e começam a vigorar em 1º de janeiro de 2021. A cláusula de vigência original estabelecia prazo de 90 dias para a entrada em vigor da nova lei.

Agência Senado (Reprodução autorizada mediante citação da Agência Senado)

Fonte: http://www12.senado.gov.br/noticias/noticias/materias/2020/11/19/senado-aprova-isencoes-para-incentivar-internet-das-coisas-texto-vai-a-sancao
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