{"id":62446,"date":"2026-04-30T10:58:42","date_gmt":"2026-04-30T13:58:42","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62446"},"modified":"2026-04-30T11:17:25","modified_gmt":"2026-04-30T14:17:25","slug":"publicado-decreto-que-regulamenta-a-contribuicao-social-sobre-bens-e-servicos-cbs","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/04\/30\/publicado-decreto-que-regulamenta-a-contribuicao-social-sobre-bens-e-servicos-cbs\/","title":{"rendered":"PUBLICADO DECRETO QUE REGULAMENTA A CONTRIBUI\u00c7\u00c3O SOCIAL SOBRE BENS E SERVI\u00c7OS (CBS)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foi publicado no Di\u00e1rio Oficial da Uni\u00e3o desta quinta-feira (30) o\u00a0Decreto n\u00ba 12.955\/2026, que regulamenta a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS), tributo de compet\u00eancia da Uni\u00e3o institu\u00eddo pela Lei Complementar n\u00ba 214\/2025 no \u00e2mbito da reforma tribut\u00e1ria sobre o consumo.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O decreto representa um passo relevante na consolida\u00e7\u00e3o do novo modelo tribut\u00e1rio brasileiro, ao estabelecer normas gerais, defini\u00e7\u00f5es e diretrizes que orientar\u00e3o a aplica\u00e7\u00e3o da CBS. Al\u00e9m disso, o regulamento traz disposi\u00e7\u00f5es comuns tamb\u00e9m ao Imposto sobre Bens e Servi\u00e7os (IBS), refor\u00e7ando a integra\u00e7\u00e3o entre os tributos que comp\u00f5em o novo sistema.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entre os pontos iniciais do texto, est\u00e3o defini\u00e7\u00f5es fundamentais como opera\u00e7\u00f5es com bens e servi\u00e7os, conceito de fornecimento, identifica\u00e7\u00e3o de fornecedores e adquirentes, al\u00e9m das regras relacionadas \u00e0 apura\u00e7\u00e3o de cr\u00e9ditos, elementos essenciais para a operacionaliza\u00e7\u00e3o do novo regime.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Confira: <a href=\"https:\/\/fenacon.org.br\/wp-content\/uploads\/2026\/04\/Decreto12955_2026.pdf\">Decreto12955_2026<\/a><a href=\"https:\/\/fenacon.org.br\/wp-content\/uploads\/2026\/04\/Decreto12955_2026.pdf\">Baixar<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: FENACON &#8211; POR FERNANCO OLIVAN <\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial da Uni\u00e3o desta quinta-feira (30) [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[9],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-gfc","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62446"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=62446"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62446\/revisions"}],"predecessor-version":[{"id":62448,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62446\/revisions\/62448"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}