{"id":12759,"date":"2024-09-20T06:00:21","date_gmt":"2024-09-20T06:00:21","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=12759"},"modified":"2025-04-19T01:39:09","modified_gmt":"2025-04-19T01:39:09","slug":"principais-topicos-da-regulamentacao-da-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/09\/20\/principais-topicos-da-regulamentacao-da-reforma-tributaria\/","title":{"rendered":"Principais t\u00f3picos da regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria"},"content":{"rendered":"

Por Alexandre Alcantara<\/em><\/p>\n

A Emenda Constitucional n\u00ba 132\/2023<\/a> promoveu uma transforma\u00e7\u00e3o significativa no sistema tribut\u00e1rio nacional, afetando diretamente empresas, contribuintes e a forma como administra\u00e7\u00e3o tribut\u00e1ria ir\u00e1 gerir os novos tributos.<\/p>\n

Para tributaristas e contadores, \u00e9 essencial acompanhar de perto os principais pontos que est\u00e3o tramitando para a regulamenta\u00e7\u00e3o dos novos tributos criados, pois estas mudan\u00e7as impactar\u00e3o tanto a forma de apura\u00e7\u00e3o e recolhimento dos tributos quanto as estrat\u00e9gias de planejamento tribut\u00e1rio e compliance fiscal que precisar\u00e3o ser implementados. O dom\u00ednio dessas novas regras \u00e9 vital para garantir a seguran\u00e7a jur\u00eddica e a correta aplica\u00e7\u00e3o das novas normas.<\/p>\n

Entre os principais pontos que est\u00e3o sendo regulamentados na reforma tribut\u00e1ria, destacam-se a simplifica\u00e7\u00e3o dos tributos sobre o consumo, com a cria\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS), que substituem o ICMS e o ISSQN, e cria\u00e7\u00e3o do Imposto Seletivo (IS).<\/p>\n

Al\u00e9m disso, a reforma tamb\u00e9m regula quest\u00f5es como a partilha de receitas entre estados e munic\u00edpios e os novos mecanismos de compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios. Tributaristas e contadores precisam estar atualizados n\u00e3o apenas para orientar seus clientes de forma precisa, mas tamb\u00e9m para identificar oportunidades de otimiza\u00e7\u00e3o tribut\u00e1ria e evitar riscos de lit\u00edgios futuros. Portanto, conhecer os detalhes dos pontos regulamentados pela Emenda Constitucional n\u00ba 132\/2023 \u00e9 fundamental para atuar com excel\u00eancia no novo cen\u00e1rio tribut\u00e1rio que se avizinha.<\/p>\n

Sintetizei a seguir os principais pontos que est\u00e3o sendo regulamentados na reforma tribut\u00e1ria promovida pela Emenda Constitucional n\u00ba 132\/2023, conforme consolida\u00e7\u00e3o do Portal da Reforma Tribut\u00e1ria<\/a>.<\/p>\n

\n

Conhecer como a regulamenta\u00e7\u00e3o est\u00e1 sendo estruturada nos respectivos Projetos de Leis Complementares \u00e9 relevante para direcionar os estudos e leituras necess\u00e1rios, atrav\u00e9s da escolhas de t\u00f3picos de maior interesse ou que esteja gerando mais expectativa.<\/p>\n

 <\/p>\n

Para facilitar esta an\u00e1lise elaborei um sum\u00e1rio do PLP 68\/2024, contendo as descri\u00e7\u00f5es sequenciais dos livros, t\u00edtulo, cap\u00edtulos, se\u00e7\u00f5es e subse\u00e7\u00f5es que comp\u00f5e a vers\u00e3o aprovada na C\u00e2mara e que est\u00e1 sob an\u00e1lise do Senado (confira AQUI<\/a>).<\/p>\n<\/blockquote>\n\n\n\n\n
\"\"<\/td>\nPLP 68\/2024: Lei Geral do IBS e da CBS e Imposto Seletivo (AQUI<\/a>)<\/strong><\/p>\n
\"\"<\/td>\nPLP 108\/2024: Lei de Gest\u00e3o e Administra\u00e7\u00e3o do IBS (AQUI<\/a>)<\/strong><\/p>\n
    \n
  • Comit\u00ea Gestor do IBS<\/li>\n
  • Contencioso Administrativo do IBS<\/li>\n
  • Distribui\u00e7\u00e3o das Receitas do IBS Entre os Estados, os Munic\u00edpios e o DF<\/li>\n
  • Ressarcimento dos Saldos Credores do ICMS Acumulados<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

    Por Alexandre Alcantara A Emenda Constitucional n\u00ba 132\/2023 promoveu uma transforma\u00e7\u00e3o significativa no sistema tribut\u00e1rio<\/p>\n","protected":false},"author":1,"featured_media":12282,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[250,209,115,128,172,219],"tags":[],"class_list":["post-12759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comite-gestor-ibs","category-ibs-cbs","category-icms","category-iss-tributario","category-reforma-tributaria","category-zfm"],"yoast_head":"\nPrincipais t\u00f3picos da regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/09\/20\/principais-topicos-da-regulamentacao-da-reforma-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principais t\u00f3picos da regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria - 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