{"id":67580,"date":"2026-09-11T09:45:24","date_gmt":"2026-09-11T12:45:24","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=67580"},"modified":"2026-09-11T09:45:24","modified_gmt":"2026-09-11T12:45:24","slug":"reforma-tributaria-alterados-dispositivos-sobre-enquadramento-de-beneficios-onerosos-de-icms-para-compensacao-financeira","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/09\/11\/reforma-tributaria-alterados-dispositivos-sobre-enquadramento-de-beneficios-onerosos-de-icms-para-compensacao-financeira\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA &#8211; ALTERADOS DISPOSITIVOS SOBRE ENQUADRAMENTO DE BENEF\u00cdCIOS ONEROSOS DE ICMS PARA COMPENSA\u00c7\u00c3O FINANCEIRA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria RFB n\u00ba\u00a0<strong>727\/2026<\/strong>\u00a0&#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 09.09.2026<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O ato noticiado promoveu altera\u00e7\u00f5es no art.\u00a0<strong>3\u00ba<\/strong>\u00a0da Portaria RFB n\u00ba\u00a0<strong>635\/2025<\/strong>, que disciplina o exame de programas e instrumentos relacionados a benef\u00edcios onerosos de ICMS para fins de enquadramento na compensa\u00e7\u00e3o financeira prevista no art.\u00a0<strong>12<\/strong>\u00a0da Emenda Constitucional n\u00ba\u00a0<strong>132\/2023<\/strong>\u00a0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As altera\u00e7\u00f5es consistem:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) na modifica\u00e7\u00e3o do inciso V do \u00a7 1\u00ba, para esclarecer que a condi\u00e7\u00e3o exigida para a frui\u00e7\u00e3o dos incentivos e benef\u00edcios fiscais ou financeiro-fiscais pode estar prevista no ato concessivo, na norma instituidora do benef\u00edcio ou em norma correlata, observadas as disposi\u00e7\u00f5es do art. 178 do C\u00f3digo Tribut\u00e1rio Nacional; e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b) na inclus\u00e3o do \u00a7 3\u00ba-A, autorizando a Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit), durante a an\u00e1lise dos programas ou instrumentos, a solicitar esclarecimentos ao ente federativo instituidor, inclusive mediante o compartilhamento pr\u00e9vio do resultado da an\u00e1lise. Nessa hip\u00f3tese, o ente poder\u00e1 apresentar elementos de fato no prazo de at\u00e9 30 dias contado da solicita\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O ato noticiado entrou em vigor em 10.09.2026, data de sua publica\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria RFB n\u00ba\u00a0<strong>727\/2026<\/strong>\u00a0&#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 09.09.2026)<\/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>Portaria RFB n\u00ba\u00a0727\/2026\u00a0&#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 09.09.2026<\/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-hA0","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/67580"}],"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=67580"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/67580\/revisions"}],"predecessor-version":[{"id":67581,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/67580\/revisions\/67581"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=67580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=67580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=67580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}