The purpose of Bill S-972/2021 is, among others, to promote the sustainable development of the production of hand molded, fired or burned bricks, at a craft level.
To this end, the Bill proposes that any individual or legal entity engaged in the production of hand molded and fired bricks, using local raw material for their production, which is marketed at first sale and whose production does not exceed the annual amount established by the regulation, obtain as benefits the accelerated amortization of the goods used for production and the advance in the refund of VAT credits generated in the purchase of such goods, tax stability and credits at a subsidized rate.
Given the nature of the proposed benefits, the Bill generates impacts in financial terms, but does not imply a loss of public resources.