{"id":14630,"date":"2025-08-22T20:00:38","date_gmt":"2025-08-22T20:00:38","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14630"},"modified":"2025-08-25T01:28:55","modified_gmt":"2025-08-25T01:28:55","slug":"efeitos-reforma-tributaria-exige-previsao-em-contratos","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/08\/22\/efeitos-reforma-tributaria-exige-previsao-em-contratos\/","title":{"rendered":"Efeitos da reforma tribut\u00e1ria exige previs\u00e3o em contratos"},"content":{"rendered":"<p class=\"documentFirstHeading\"><span style=\"font-size: 18pt;\"><strong>Appy refor\u00e7a necessidade de as empresas j\u00e1 considerarem em seus contratos os efeitos das novas regras<\/strong><\/span><\/p>\n<blockquote>\n<div class=\"documentDescription\"><em>Secret\u00e1rio da Fazenda enfatizou que um dos principais fundamentos do novo sistema tribut\u00e1rio \u00e9 a tributa\u00e7\u00e3o \u201cpor fora\u201d<\/em><\/div>\n<\/blockquote>\n<p style=\"text-align: justify;\">O secret\u00e1rio extraordin\u00e1rio da Reforma Tribut\u00e1ria, Bernard Appy, reiterou nesta quinta-feira (21\/8)<strong> a import\u00e2ncia de as empresas considerarem, desde j\u00e1, nos contratos firmados com seus clientes, os efeitos da migra\u00e7\u00e3o para o novo sistema de tributa\u00e7\u00e3o, no qual deixar\u00e1 de ocorrer a incid\u00eancia de tributo sobre tributo<\/strong>, um dos principais problemas do modelo atual.<\/p>\n<p style=\"text-align: justify;\">A \u201ctributa\u00e7\u00e3o por fora\u201d, um dos fundamentos da reforma, \u00e9 a incid\u00eancia do imposto sobre o pre\u00e7o l\u00edquido dos produtos e servi\u00e7os. Os tributos n\u00e3o compor\u00e3o a base de c\u00e1lculo deles mesmos nem a base um do outro, o que tornar\u00e1 suas al\u00edquotas transparentes.<\/p>\n<p style=\"text-align: justify;\">O alerta de Appy \u2013 feito durante participa\u00e7\u00e3o no evento online \u201cReforma Tribut\u00e1ria e Contratos: Impactos, revis\u00f5es e solu\u00e7\u00f5es jur\u00eddicas\u201d, realizado pelo portal Migalhas \u2013 refere-se aos contratos que ter\u00e3o validade em 2027 (primeiro ano de funcionamento pleno da reforma) e depois.<\/p>\n<p style=\"text-align: justify;\"><b>Limpeza do valor<\/b><\/p>\n<p style=\"text-align: justify;\">O secret\u00e1rio observou que, para se adequarem \u00e0s novas regras, as empresas dever\u00e3o fazer uma \u201climpeza do valor\u201d constante do contrato, excluindo os tributos que hoje incidem sobre o pre\u00e7o do produto ou servi\u00e7o e incluindo, sobre esse valor l\u00edquido, os novos tributos introduzidos pela reforma \u2013 a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) e o Imposto sobre Bens e Servi\u00e7os (IBS). \u201cO ideal \u00e9 partir do pre\u00e7o l\u00edquido de impostos\u201d, refor\u00e7ou Appy.<\/p>\n<p style=\"text-align: justify;\">Institu\u00edda pela Emenda Constitucional (EC) 132, que o Congresso Nacional promulgou em dezembro de 2023, a Reforma Tribut\u00e1ria dos chamados \u201cimpostos indiretos\u201d, aqueles que incidem sobre o consumo (ISS, ICMS, PIS, Cofins e IPI), est\u00e1 em fase de regulamenta\u00e7\u00e3o, elabora\u00e7\u00e3o do regulamento e desenvolvimento dos sistemas operacionais. O primeiro e mais abrangente Projeto de Lei Complementar de regulamenta\u00e7\u00e3o, o PLP 68\/2024, foi convertido na Lei Complementar (LC) 214\/2025, sancionada pelo presidente Luiz In\u00e1cio Lula da Silva em janeiro. O segundo PLP de regulamenta\u00e7\u00e3o, o 108\/2024, tramita no Senado Federal.<\/p>\n<hr \/>\n<p><strong>Fonte:<\/strong> <a href=\"https:\/\/www.gov.br\/fazenda\/pt-br\/assuntos\/noticias\/2025\/agosto\/appy-reforca-necessidade-de-as-empresas-considerarem-desde-ja-em-seus-contratos-os-efeitos-das-novas-regras\" target=\"_blank\" rel=\"noopener\">Minist\u00e9rio da Fazenda | 21\/08\/2025<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appy refor\u00e7a necessidade de as empresas j\u00e1 considerarem em seus contratos os efeitos das novas<\/p>\n","protected":false},"author":1,"featured_media":14496,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[209,172],"tags":[],"class_list":["post-14630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ibs-cbs","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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