CEBAS – Certification of Charitable Assistance Entities, peer-to-peer and its main changes!

Nova Lei Complementar fixou requisitos para obtenção da imunidade tributária

No final de 2023, foi promulgado o Decreto nº 11.791/2023, que regulamenta a Lei Complementar nº 187/2021, sobre a Certificação de Entidades Beneficentes de Assistência Social (CEBAS). A legislação pôs fim à discussão que se estendia por anos sobre a necessidade de uma lei deste tipo para fixar os requisitos necessários para que as instituições filantrópicas e beneficentes pudessem alcançar a imunidade tributária. A Lei Complementar nº 187/2021 estabelece que para ser considerada entidade beneficente, a pessoa jurídica deverá ser sem fins lucrativos, prestar serviços nas áreas de assistência social, de saúde e de educação e ser certificada na forma da legislação. É necessário reforçar que as entidades beneficentes precisam estar atentas às modificações trazidas pela Nova Lei do CEBAS, making the necessary adjustments to meet all requirements.

Requirements to obtain certification

• Regarding the requirements to obtain certification, it can be said that the new law replicated the requirements contained in Law No. 12,101/09, which was revoked. Therefore, to prove its charitable nature, the entity must:
• Do not distribute profits;
• Apply your resources fully in the country;
• Prove your tax regularity, through debt clearance certificates;
• Maintain regular accounting, in accordance with current legislation;
• Do not transfer the benefits relating to the intended immunity to third parties;
• Keep the documents that prove the origin and registration of your resources, for a period of 10 (ten) years;
• Present the accounting and financial statements duly audited by an independent auditor, if the annual gross revenue is greater than R$ 4,800,000.00;
• Provide, in its constitutive acts, in the event of dissolution or extinction, the allocation of any remaining assets to certified charitable entities or public entities.

Links to access Certification requests:
Education: https://cebas.mec.gov.br/
Health: Primer
Social assistance: Primer

Requirements by area of activity

In the health area, the requirements for obtaining immunity are, alternatively:

• Provide services to the SUS;
• Provide free services;
• Act in health promotion;
• Be of recognized excellence and carry out projects to support the institutional development of the SUS.

In the education sector, the new law establishes that entities must offer full or partial scholarships to people who meet their socioeconomic profile. Any type of discrimination in the granting of these scholarships is prohibited, and it is prohibited to benefit or segregate any person based on ethnic, religious, corporate or political criteria. In relation to social assistance, it is necessary for charitable entities to provide services to the community, helping to face difficulties. For example, providing assistance to the elderly, people with disabilities, children and adolescents in need, through services, benefits, programs and projects, as established in the new legislation.

Main Changes

Tabela Comparativa: Lei Complementar nº 12.101/2009 vs. Lei Complementar nº 187/2021 (CEBAS)

Aspect	Before Decree No. 11,791/2023	After Decree No. 11,791/2023
Certification Criteria	Criteria defined by Complementary Law No. 187/2021	Detailed criteria specified in Decree No. 11,791/2023
Certification Renewal Deadline	Renewal every 5 years (LC nº 187/2021)	Maintained every 5 years with details of the renewal process
Required Documentation	Documentation standardized by LC nº 187/2021	Specific and detailed list of required documents
Analysis Procedures	General analysis procedures defined by LC nº 187/2021	Specific procedures and detailed deadlines for analysis
Supervision and Control	Centralized inspection according to LC nº 187/2021	Supervision and control with detailed guidelines and clear mechanisms
Requirements for Health, Education and Social Assistance	General requirements defined in LC nº 187/2021	Specific and detailed requirements for each area
Tax Exemptions	Exemptions conditional on meeting goals	Details of specific conditions and targets for exemptions
Transparência e Prestação de Contas	Requisitos de transparência conforme LC nº 187/2021	Requisitos de transparência mais detalhados e rigorosos
Deadlines for Process Analysis	Deadlines defined in LC nº 187/2021	Detailed deadlines for each stage of the certification process
Resources and Defenses	General procedures for appeals	Specific and detailed procedures for submitting appeals
Penalties	Penalties defined in LC nº 187/2021	Detailed penalties and clear procedures for enforcement
Participação da Sociedade Civil	Incentive for participation defined in LC nº 187/2021	Estruturação e incentivo detalhado à participação da sociedade civil
Support and Training	Support programs defined in LC nº 187/2021	Detailed and expanded support and training programs
Use of Technology	Encouraging the use of technology in LC nº 187/2021	Detailing and regulating the use of technology and digitalization
Monitoring and Evaluation	General monitoring guidelines	Sistemas e procedimentos específicos de monitoramento e avaliação

This table summarizes the main changes and specifications introduced by Decree No. 11,791/2023 in relation to the regulation of Complementary Law No. 187/2021.

Tabela Comparativa: Lei Complementar nº 187/2021 vs. Decreto nº 11.791/2023 (CEBAS)

Theme	Complementary Law No. 187/2021	Decree No. 11,791/2023
Certificate Authority	Ministry of Health, Ministry of Education and Ministry of Citizenship	Same
Certification Requirements	Clearer and more detailed definition of requirements:<br>* Philanthropic nature of the entity;<br>* Lack of profit-making;<br>* Tax compliance;<br>* Effectiveness of philanthropic activities;<br>* Transparência da gestão;<br>* Governança corporativa;<br>* Professional qualification of the team;<br>* Adequate physical and material structure.	Greater detail and objectivity:<br>* Specification of the documents required for each type of entity;<br>* Clear criteria for evaluating the effectiveness of philanthropic activities;<br>* Indicadores objetivos para análise da transparência da gestão.
Certification Process	Simplification and speed:<br>* Maximum period of 90 days for analyzing requests;<br>* Fully electronic process;<br>* Exemption from in-person inspection for low-risk entities.	Maintaining speed:<br>* Confirmation of the maximum period of 90 days for analysis;<br>* More detailed rules for carrying out in-person inspections;<br>* Possibility of remote inspection for entities in difficult-to-access areas.
Certification Validity	3 years, with possibility of renewal for another 3 years	Same
Loss of Certification	Automatic loss in case of non-compliance with essential requirements:<br>* Philanthropic nature;<br>* Tax compliance;<br>* Effectiveness of philanthropic activities;<br>* Transparência da gestão.	Stricter criteria for loss of certification:<br>* Specification of conduct that could lead to loss of certification;<br>* Graduality in the application of sanctions;<br>* Possibility of defending the entity before losing certification.
Tax Immunity	Expansion of immunity for other social security contributions:<br>* PIS;<br>* COFINS;<br>* Employer INSS.	Manutenção da ampliação da imunidade tributária.
Requirements for Maintaining Immunity	Maior rigor e foco na efetividade e transparência:<br>* Annual presentation of activity reports and financial statements;<br>* Carrying out independent audits every 3 years;<br>* Proof of investment of resources in philanthropic activities.	More detailed and objective rules:<br>* Specification of deadlines for delivery of reports and statements;<br>* Definition of requirements for independent audits;<br>* Establishment of indicators to evaluate the application of resources.
Oversight	Competence shared between the Ministries of Health, Education and Citizenship:<br>* Each Ministry responsible for supervising entities in its sector of activity;<br>* Joint actions to combat fraud and tax evasion.	Maintenance of shared competence.
Penalties	Multa, perda da certificação e suspensão da imunidade tributária:<br>* Progressive fine value, according to the severity of the infraction;<br>* Suspension of immunity for up to 2 years in case of recurrence.	Clearer rules for applying penalties:<br>* Specification of fine amounts for each type of infraction;<br>* Definition of criteria for recidivism;<br>* Establishment of deadlines for settling outstanding issues before sanctions are applied.
Transitional Provisions	Deadlines for recertification of entities already certified by Law No. 12,101/2009:<br>* Entities with a high degree of risk: until 12/31/2024;<br>* Entities with a medium level of risk: until 12/31/2025;<br>* Entities with a low level of risk: until 12/31/2026.	Maintenance of deadlines for recertification.