{"id":13824,"date":"2025-03-25T05:36:29","date_gmt":"2025-03-25T05:36:29","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=13824"},"modified":"2025-04-19T01:26:32","modified_gmt":"2025-04-19T01:26:32","slug":"visao-geral-plp-108-2024","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/03\/25\/visao-geral-plp-108-2024\/","title":{"rendered":"Cria\u00e7\u00e3o do Comit\u00ea Gestor do IBS e CBS: Vis\u00e3o geral sobre o PLP 108\/2024"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p style=\"text-align: justify;\">Ainda em tramita\u00e7\u00e3o no Congresso Nacional, o <span class=\"sigijh_hlt\">PLP n\u00ba 108\/2024<\/span> institui o Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os (CG-IBS) e estabelece diretrizes para a administra\u00e7\u00e3o desse novo imposto, conforme a Reforma Tribut\u00e1ria em andamento no Brasil.<\/p>\n<p style=\"text-align: justify;\">O CG-IBS ter\u00e1 compet\u00eancia compartilhada para gerenciar a arrecada\u00e7\u00e3o, fiscaliza\u00e7\u00e3o, cobran\u00e7a e distribui\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os (IBS), que substituir\u00e1 tributos como o ICMS e o ISS.<\/p>\n<p style=\"text-align: justify;\">A composi\u00e7\u00e3o do comit\u00ea incluir\u00e1 representantes dos estados, Distrito Federal e munic\u00edpios, refletindo a natureza compartilhada da gest\u00e3o tribut\u00e1ria proposta. O comit\u00ea ser\u00e1 uma entidade p\u00fablica com car\u00e1ter t\u00e9cnico e operacional sob regime especial, com sede e foro no Distrito Federal, dotado de independ\u00eancia t\u00e9cnica, administrativa, or\u00e7ament\u00e1ria e financeira, relativamente a administrar o Imposto Sobre Bens e Servi\u00e7os (IBS).<\/p>\n<p style=\"text-align: justify;\">Al\u00e9m disso, o projeto aborda o processo administrativo tribut\u00e1rio relacionado ao lan\u00e7amento de of\u00edcio do IBS, detalhando procedimentos e crit\u00e9rios para a resolu\u00e7\u00e3o de disputas tribut\u00e1rias. O projeto tamb\u00e9m define a distribui\u00e7\u00e3o da arrecada\u00e7\u00e3o do IBS entre os entes federativos, visando uma reparti\u00e7\u00e3o mais equitativa dos recursos.<\/p>\n<p style=\"text-align: justify;\">Introduz tamb\u00e9m mudan\u00e7as significativas no Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o de Quaisquer Bens ou Direitos (ITCMD), al\u00e9m de estabelecer altera\u00e7\u00f5es em dispositivos de diversas normas de natureza tribut\u00e1ria, criminal, processual e financeira, incluindo:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Lei n\u00ba 5.172\/1966 (C\u00f3digo Tribut\u00e1rio Nacional \u2013 CTN)<\/li>\n<li style=\"text-align: justify;\">Lei n\u00ba 1.079\/1950 (Lei dos Crimes de Responsabilidade)<\/li>\n<li style=\"text-align: justify;\">Lei n\u00ba 14.113\/2020 (Lei do Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica e de Valoriza\u00e7\u00e3o dos Profissionais da Educa\u00e7\u00e3o \u2013 Fundeb)<\/li>\n<li style=\"text-align: justify;\">Lei Complementar n\u00ba 63\/1990 (Disp\u00f5e sobre crit\u00e9rios e prazos de cr\u00e9dito das parcelas do produto da arrecada\u00e7\u00e3o de impostos de compet\u00eancia dos estados e de transfer\u00eancias por estes recebidos, pertencentes aos munic\u00edpios, e d\u00e1 outras provid\u00eancias)<\/li>\n<li style=\"text-align: justify;\">Lei Complementar n\u00ba 87\/1996 (Lei Kandir)<\/li>\n<li style=\"text-align: justify;\">Lei Complementar n\u00ba 123\/2006 (Simples Nacional)<\/li>\n<li style=\"text-align: justify;\">Lei Complementar n\u00ba 141\/2012 (Valores m\u00ednimos a ser destinado ao SUS)<\/li>\n<li style=\"text-align: justify;\">Decreto n\u00ba 70.235\/1972 (Regulamento do Processo Administrativo Fiscal dos cr\u00e9ditos tribut\u00e1rios da Uni\u00e3o e o de consulta sobre a aplica\u00e7\u00e3o da legisla\u00e7\u00e3o tribut\u00e1ria federal)<\/li>\n<\/ul>\n<p><strong>Importante<\/strong> destacar que, atrav\u00e9s da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar Federal n\u00ba 214\/2025<\/a>, foi instituindo o Imposto sobre Bens e Servi\u00e7os (IBS), a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS) e o Imposto Seletivo (IS); criado o Comit\u00ea Gestor do IBS e alterando outros pontos da legisla\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<hr \/>\n<blockquote><p><span class=\"sigijh_hlt\">Elaboramos um sum\u00e1rio do PLP n\u00ba 108\/2024<\/span> 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 RDF n.1 , do dia 30\/10\/2024, assinada por chancela eletr\u00f4nica do Deputado Mauro Benevides Filho,\u00a0\u00a0com o objetivo de facilitar o processo de leitura e localiza\u00e7\u00e3o de conte\u00fados espec\u00edficos entre os mais de 200 artigos que o comp\u00f5e.<\/p><\/blockquote>\n<p style=\"text-align: center;\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/03\/LC_108-2024-RDF_1-30.10.2024-REDACAOFINAL-Sumario.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"both\" data-toolbar-fixed=\"off\">LC_108-2024-RDF_1-30.10.2024-REDACAOFINAL-Sumario<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/03\/LC_108-2024-RDF_1-30.10.2024-REDACAOFINAL-Sumario.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3666\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg\" alt=\"\" width=\"203\" height=\"41\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg 499w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1-300x61.jpg 300w\" sizes=\"auto, (max-width: 203px) 100vw, 203px\" \/><\/a><\/p>\n<hr \/>\n<p>Acesse aqui a \u00edntegra da Vers\u00e3o Final: <a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/03\/LC_108-2024-RDF_1-30.10.2024-REDACAOFINAL-1.pdf\" target=\"_blank\" rel=\"noopener\">PLP N\u00b0 108\/2024 &#8211; RDF n.1 |30\/10\/2024<\/a><\/p>\n<p>Acesse <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/emendas\/emc\/emc123.htm\" target=\"_blank\" rel=\"noopener\">AQUI<\/a> a\u00a0<strong>Emenda Constitucional n\u00ba 132\/2023<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Ainda em tramita\u00e7\u00e3o no Congresso Nacional, o PLP n\u00ba 108\/2024 institui o<\/p>\n","protected":false},"author":1,"featured_media":13837,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[250,209,172],"tags":[],"class_list":["post-13824","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comite-gestor-ibs","category-ibs-cbs","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cria\u00e7\u00e3o do Comit\u00ea Gestor do IBS e CBS: Vis\u00e3o geral sobre o PLP 108\/2024 - 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\/2025\/03\/25\/visao-geral-plp-108-2024\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" 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