{"id":62525,"date":"2026-05-04T09:33:03","date_gmt":"2026-05-04T12:33:03","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62525"},"modified":"2026-05-04T09:33:03","modified_gmt":"2026-05-04T12:33:03","slug":"reforma-tributaria-ato-normativo-formaliza-partes-comuns-dos-regulamentos-da-cbs-e-do-ibs","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/05\/04\/reforma-tributaria-ato-normativo-formaliza-partes-comuns-dos-regulamentos-da-cbs-e-do-ibs\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA &#8211; ATO NORMATIVO FORMALIZA PARTES COMUNS DOS REGULAMENTOS DA CBS E DO IBS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria Conjunta MF\/CGIBS n\u00ba\u00a0<strong>7\/2026<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Emenda Constitucional n\u00ba\u00a0<strong>132\/2023<\/strong>\u00a0promoveu a reformula\u00e7\u00e3o do sistema tribut\u00e1rio, com a cria\u00e7\u00e3o de novos tributos. No caso da CBS e do IBS, a norma tamb\u00e9m estabeleceu aspectos comuns, como campo de incid\u00eancia, fato gerador, entre outros.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a publica\u00e7\u00e3o dos regulamentos, o Decreto n\u00ba\u00a0<strong>12.955\/2026<\/strong>\u00a0(CBS) e a Resolu\u00e7\u00e3o CGIBS n\u00ba 6\/2026 (IBS), embora editados por normas aut\u00f4nomas, o Livro I do Regulamento da CBS e o Regulamento do IBS tiveram formalmente reconhecidas suas partes comuns por meio da Portaria Conjunta MF\/CGIBS n\u00ba 7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria Conjunta MF\/CGIBS n\u00ba\u00a0<strong>7\/2026<\/strong>)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/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>Portaria Conjunta MF\/CGIBS n\u00ba\u00a07\/2026<\/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-ggt","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62525"}],"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=62525"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62525\/revisions"}],"predecessor-version":[{"id":62526,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62525\/revisions\/62526"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}