{"id":2579,"date":"2023-12-28T15:21:37","date_gmt":"2023-12-28T18:21:37","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2579"},"modified":"2024-06-05T15:13:02","modified_gmt":"2024-06-05T18:13:02","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-12","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-12\/","title":{"rendered":"Nova legisla\u00e7\u00e3o facilita negocia\u00e7\u00e3o de d\u00edvidas perante o fisco federal"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-4xqk9f-4074fcdb53ba63826681e4bd590d18be main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll  container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2579'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" id=\"style-css-av-1wmvnn-1e464938ee7c26e141feef12d65fbddd\">\n#top .flex_column.av-1wmvnn-1e464938ee7c26e141feef12d65fbddd{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-1wmvnn-1e464938ee7c26e141feef12d65fbddd av_two_fifth  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding '   ><p>\n<style type=\"text\/css\" id=\"style-css-av-lcyzd8my-bec48b14119189e36579d6256c771dab\">\n#top .av-special-heading.av-lcyzd8my-bec48b14119189e36579d6256c771dab{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-bec48b14119189e36579d6256c771dab av-special-heading-h2 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Publicada Emenda Constitucional da Reforma Tribut\u00e1ria <\/h2><div class='special-heading-border'><div class='special-heading-inner-border'><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-2sedkf-204047d53755d82341935758fc833fcf\">\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-2sedkf-204047d53755d82341935758fc833fcf hr-custom  avia-builder-el-3  el_after_av_heading  el_before_av_image  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzcqd4-adfef3b6901c6453bca75060fbbab4e7\">\n.avia-image-container.av-lcyzcqd4-adfef3b6901c6453bca75060fbbab4e7 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container 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target=\"_blank\" aria-label=\"Share on Facebook\" href='https:\/\/www.facebook.com\/sharer.php?u=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-12\/&#038;t=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal' aria-hidden='false' data-av_icon='\ue8f3' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Facebook' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-whatsapp' ><a target=\"_blank\" aria-label=\"Share on WhatsApp\" href='https:\/\/api.whatsapp.com\/send?text=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-12\/' aria-hidden='false' data-av_icon='\uf232' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on WhatsApp' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on WhatsApp<\/span><\/a><\/li><li class='av-share-link av-social-link-linkedin' ><a target=\"_blank\" aria-label=\"Share on LinkedIn\" href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;url=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-12\/' aria-hidden='false' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on LinkedIn' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  aria-label=\"Share by Mail\" href='mailto:?subject=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;body=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-12\/' aria-hidden='false' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share by Mail'><span class='avia_hidden_link_text'>Share by Mail<\/span><\/a><\/li><\/ul><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" id=\"style-css-av-lcyzth39-263287994e506041158f836cd6d06c7e\">\n#top .flex_column.av-lcyzth39-263287994e506041158f836cd6d06c7e{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-lcyzth39-263287994e506041158f836cd6d06c7e av_three_fifth  avia-builder-el-8  el_after_av_two_fifth  avia-builder-el-last  flex_column_div  av-animated-generic fade-in av-zero-column-padding '   ><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '  style='font-size:16px; '  itemprop=\"text\" ><p>Publicada no Di\u00e1rio Oficial da Uni\u00e3o, hoje, 21 de dezembro de 2023, a Emenda Constitucional\u00a0n\u00ba 132, que altera o Sistema Tribut\u00e1rio Nacional. Decorrente da PEC 45, em tramita\u00e7\u00e3o desde abril de 2019, o texto altera toda a sistem\u00e1tica de apura\u00e7\u00e3o, recolhimento e fiscaliza\u00e7\u00e3o de alguns tributos.<\/p>\n<p>A nova sistem\u00e1tica carece ainda de regulamenta\u00e7\u00e3o por leis complementares, que devem ser editadas a partir de 2024.\u00a0<u>As regras de transi\u00e7\u00e3o somente passar\u00e3o a ser implementadas, de forma gradual, a partir de 2026.<\/u><\/p>\n<p><strong>Principais Mudan\u00e7as\u00a0<\/strong><\/p>\n<p>Haver\u00e1 a introdu\u00e7\u00e3o do modelo de Imposto sobre Valor Adicionado (IVA) no formato dual. Ou seja, por dois tributos, sendo eles: a\u00a0<strong>Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os<\/strong>\u00a0<strong>(CBS)<\/strong>\u00a0\u2013 substituindo as contribui\u00e7\u00f5es de PIS e COFINS \u2013 e o\u00a0<strong>Imposto sobre Bens e Servi\u00e7os<\/strong>\u00a0<strong>(IBS)<\/strong>\u00a0\u2013 substituindo o ICMS e o ISS.<\/p>\n<p>A sistem\u00e1tica do IVA tem como principais caracter\u00edsticas:<\/p>\n<p>1) a\u00a0<u>base ampla de incid\u00eancia<\/u>, englobando bens e servi\u00e7os, tang\u00edveis e intang\u00edveis, importa\u00e7\u00f5es e produtos digitais;<\/p>\n<p>2)\u00a0<u>uma al\u00edquota \u00fanica<\/u>, contando com poucas exce\u00e7\u00f5es;<\/p>\n<p>3) a\u00a0<u>n\u00e3o cumulatividade plena<\/u>, com direito a cr\u00e9dito da etapa anterior; e<\/p>\n<p>4) a sistem\u00e1tica de\u00a0<u>c\u00e1lculo por fora<\/u>, sendo que o tributo n\u00e3o compor\u00e1 a sua pr\u00f3pria base de c\u00e1lculo.<\/p>\n<p>Haver\u00e1 ainda o Imposto Seletivo (IS), em substitui\u00e7\u00e3o quase que total do IPI, que incidir\u00e1 sobre a produ\u00e7\u00e3o, comercializa\u00e7\u00e3o ou importa\u00e7\u00e3o de bens e servi\u00e7os prejudiciais \u00e0 sa\u00fade e ao meio ambiente.<\/p>\n<p>Por seu car\u00e1ter majoritariamente extrafiscal, poder\u00e1 ter o mesmo fato gerador e a mesma base de c\u00e1lculo de outros tributos.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2573\" src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/Imagem1.png\" alt=\"\" width=\"436\" height=\"316\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/Imagem1.png 436w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/Imagem1-300x217.png 300w\" sizes=\"auto, (max-width: 436px) 100vw, 436px\" \/><\/p>\n<p>As al\u00edquotas ainda ser\u00e3o estabelecidas, por\u00e9m alguns estudos apontam para uma al\u00edquota padr\u00e3o da tributa\u00e7\u00e3o do consumo de bens e servi\u00e7os de 27%. Determinados bens e servi\u00e7os ter\u00e3o\u00a0<strong>al\u00edquotas reduzidas\u00a0a 70%<\/strong>\u00a0(para servi\u00e7os profissionais fiscalizados por conselhos profissionais, servi\u00e7os de profiss\u00e3o intelectual de natureza cient\u00edfica, liter\u00e1ria ou art\u00edstica) e\u00a0<strong>40%<\/strong>\u00a0(relacionados \u00e0 seguran\u00e7a nacional, como servi\u00e7os de sa\u00fade, alimentos e higiene pessoal e educa\u00e7\u00e3o).<\/p>\n<p>Ademais, certos bens e servi\u00e7os como transporte p\u00fablico coletivo, itens da cesta b\u00e1sica nacional, dispositivos m\u00e9dicos, medicamentos, dispositivos de acessibilidade e autom\u00f3veis adquiridos por PCDs poder\u00e3o ter o benef\u00edcio da\u00a0<strong>al\u00edquota reduzida a zero<\/strong>.<\/p>\n<p><strong>Saldos Credores Acumulados\u00a0<\/strong><\/p>\n<p>Cabe destaque aos saldos acumulados de cr\u00e9ditos dos impostos e contribui\u00e7\u00f5es que futuramente ser\u00e3o extintos.<\/p>\n<p>A partir de 2026 haver\u00e1 a extin\u00e7\u00e3o e substitui\u00e7\u00e3o definitiva do PIS e da COFINS e a redu\u00e7\u00e3o a zero da al\u00edquota de IPI. Com isso, os cr\u00e9ditos desses tributos, acumulados at\u00e9 tal data, poder\u00e3o ser compensados com a CBS ou ressarcidos em dinheiro, sendo necess\u00e1rio que cumpram uma s\u00e9rie de requisitos, ainda a ser estipulados por lei complementar.<\/p>\n<p>No que concerne aos cr\u00e9ditos de ICMS, salvo os decorrentes de ativo imobilizado, acumulados at\u00e9 dezembro de 2032, momento da extin\u00e7\u00e3o do respectivo tributo, dever\u00e3o ser homologados pelo fisco estadual, t\u00e1cita ou expressamente, e poder\u00e3o ser compensados com o IBS em 240 parcelas mensais, ao longo de 20 anos.<\/p>\n<p>Em fun\u00e7\u00e3o do peso e profundidade da reforma tribut\u00e1ria rec\u00e9m aprovada, traremos, em futuros informativos, os demais pontos importantes para discuss\u00e3o, sem fugir daqueles pol\u00eamicos, demonstrando nossa vis\u00e3o e expectativa para os pr\u00f3ximos passos at\u00e9 a aplica\u00e7\u00e3o pr\u00e1tica dos novos tributos.<\/p>\n<p>Por ser o que competia para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0CARDILLO, PRADO ROSSI &#038; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/p>\n<p><a href=\"https:\/\/cardillo.com.br\/\">https:\/\/cardillo.com.br<\/a><\/p>\n<p><strong>Enos Alves:\u00a0<\/strong><a href=\"mailto:enos@cardillo.com.br\">enos@cardillo.com.br<\/a><strong>\u202f\u202f\u202f\u202f\u202f\u202f\u202f<\/strong><strong>\u00a0William Almeida:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:was@cardillo.com.br\">was@cardillo.com.br<\/a><\/p>\n<p><strong>Bianca Bechelli:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:bab@cardillo.com.br\">bab@cardillo.com.br<\/a><\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cardilho-prado-en"],"_links":{"self":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/comments?post=2579"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2579\/revisions"}],"predecessor-version":[{"id":2581,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2579\/revisions\/2581"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2591"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}