{"id":66080,"date":"2026-08-05T09:56:55","date_gmt":"2026-08-05T12:56:55","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=66080"},"modified":"2026-08-05T09:56:55","modified_gmt":"2026-08-05T12:56:55","slug":"reforma-tributaria-entenda-a-aliquota-de-ibs-estimada-pela-resolucao-cgibs-no-14-2026","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/08\/05\/reforma-tributaria-entenda-a-aliquota-de-ibs-estimada-pela-resolucao-cgibs-no-14-2026\/","title":{"rendered":"REFORMA TRIBUTARIA &#8211; ENTENDA A AL\u00cdQUOTA DE IBS ESTIMADA PELA RESOLU\u00c7\u00c3O CGIBS N\u00ba 14\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Resolu\u00e7\u00e3o CGIBS n\u00ba\u00a0<strong>14\/2026<\/strong>\u00a0&#8211; DOU &#8211; Se\u00e7\u00e3o 3 de 31.07.2026.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Para que serve a al\u00edquota do IBS estimada pela Resolu\u00e7\u00e3o CGIBS n\u00ba\u00a014\/2026?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Segundo expressamente previsto na pr\u00f3pria Resolu\u00e7\u00e3o CGIBS n\u00ba\u00a0<strong>14\/2026<\/strong>, a ado\u00e7\u00e3o da al\u00edquota estimada de 18,7% possui finalidade exclusivamente metodol\u00f3gica. Seu \u00fanico objetivo \u00e9 estimar a arrecada\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os (IBS) de Estados, Distrito Federal e Munic\u00edpios para o exerc\u00edcio financeiro de 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Essa al\u00edquota n\u00e3o corresponde \u00e0 al\u00edquota definitiva do IBS<\/strong>\u00a0e n\u00e3o produz qualquer efeito sobre a tributa\u00e7\u00e3o dos contribuintes. Trata-se apenas de uma premissa t\u00e9cnica utilizada para projetar a arrecada\u00e7\u00e3o do tributo e, a partir dessa estimativa, calcular os recursos destinados ao financiamento do Comit\u00ea Gestor do IBS (CGIBS).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Vamos entender melhor?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Resolu\u00e7\u00e3o CGIBS n\u00ba\u00a0<strong>14\/2026<\/strong>, tem por objeto a proposta de destina\u00e7\u00e3o ao financiamento do Comit\u00ea Gestor, no exerc\u00edcio financeiro de 2027, do montante correspondente a 50% da estimativa de arrecada\u00e7\u00e3o do IBS, nos termos do art.\u00a0<strong>47<\/strong>\u00a0do art. 51 da Lei Complementar n\u00ba\u00a0<strong>227\/2026<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para viabilizar essa estimativa, a metodologia aprovada pelo Comit\u00ea Gestor reconstruiu a base tribut\u00e1vel potencial do IBS, adotando, para esse fim, uma al\u00edquota de refer\u00eancia de 18,7%, correspondente \u00e0 parcela estimada do IBS na al\u00edquota-padr\u00e3o projetada do novo sistema de tributa\u00e7\u00e3o sobre o consumo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A escolha desse percentual \u00e9 compat\u00edvel com as proje\u00e7\u00f5es divulgadas pela Secretaria Extraordin\u00e1ria da Reforma Tribut\u00e1ria (SERT), segundo as quais a al\u00edquota-padr\u00e3o conjunta do IBS e da CBS dever\u00e1 situar-se em torno de 28%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As primeiras estimativas indicavam uma al\u00edquota conjunta de aproximadamente 26,5%, contudo, com o avan\u00e7o da regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria e a incorpora\u00e7\u00e3o das hip\u00f3teses de redu\u00e7\u00e3o, isen\u00e7\u00e3o e regimes diferenciados previstos na legisla\u00e7\u00e3o, as proje\u00e7\u00f5es passaram a convergir para um patamar pr\u00f3ximo de 28%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portanto, a al\u00edquota de 18,7% n\u00e3o constitui a fixa\u00e7\u00e3o da al\u00edquota do IBS, nem representa um par\u00e2metro normativo para a incid\u00eancia do tributo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ent\u00e3o Aten\u00e7\u00e3o!<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Sua utiliza\u00e7\u00e3o restringe-se \u00e0 elabora\u00e7\u00e3o de proje\u00e7\u00f5es de arrecada\u00e7\u00e3o destinadas ao c\u00e1lculo dos recursos que financiar\u00e3o o Comit\u00ea Gestor, conforme determina a Lei Complementar n\u00ba\u00a0<strong>227\/2026<\/strong>. A defini\u00e7\u00e3o da al\u00edquota efetiva do IBS continuar\u00e1 a ser calibrada durante o per\u00edodo de transi\u00e7\u00e3o da Reforma Tribut\u00e1ria, de acordo com os mecanismos previstos na legisla\u00e7\u00e3o complementar, as quais s\u00f3 ser\u00e3o divulgadas ao final de 2028, para vigor a partir de 2029 de forma progressiva.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Resolu\u00e7\u00e3o CGIBS n\u00ba\u00a0<strong>14\/2026 <\/strong>&#8211; DOU &#8211; Se\u00e7\u00e3o 3 de 31.07.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resolu\u00e7\u00e3o CGIBS n\u00ba\u00a014\/2026\u00a0&#8211; DOU &#8211; Se\u00e7\u00e3o 3 de 31.07.2026.\u00a0<\/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-hbO","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66080"}],"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=66080"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66080\/revisions"}],"predecessor-version":[{"id":66081,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66080\/revisions\/66081"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=66080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=66080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=66080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}