{"id":1358482,"date":"2024-03-08T14:00:00","date_gmt":"2024-03-08T17:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1358482"},"modified":"2024-02-26T14:53:12","modified_gmt":"2024-02-26T17:53:12","slug":"comite-gestor-ibs","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/comite-gestor-ibs\/","title":{"rendered":"O Comit\u00ea Gestor do IBS na Reforma Tribut\u00e1ria de 2023"},"content":{"rendered":"\n<p>Ol\u00e1 pessoal! No artigo de hoje iremos abordar um assunto muito importante e atual: a composi\u00e7\u00e3o e compet\u00eancias do Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os (IBS) previsto na Reforma Tribut\u00e1ria de 2023.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"380\" height=\"253\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/24110828\/image-643.png\" alt=\"O Comit\u00ea Gestor do IBS\" class=\"wp-image-1358486\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/24110828\/image-643.png 380w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/24110828\/image-643-300x200.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/24110828\/image-643-150x100.png 150w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><figcaption class=\"wp-element-caption\">O Comit\u00ea Gestor do IBS<\/figcaption><\/figure>\n\n\n\n<p>Vamos passar basicamente pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Relembrar o contexto do Comit\u00ea Gestor na Reforma Tribut\u00e1ria;&nbsp;<\/li>\n\n\n\n<li>Conhecer a composi\u00e7\u00e3o do Comit\u00ea Gestor do IBS;&nbsp;<\/li>\n\n\n\n<li>Entender as compet\u00eancias do Comit\u00ea Gestor do IBS.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-reforma-tributaria-de-2023-nbsp\"><strong>Reforma Tribut\u00e1ria de 2023<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Ap\u00f3s v\u00e1rios\u00a0anos de discuss\u00e3o e expectativa, a Reforma Tribut\u00e1ria foi finalmente aprovada<strong> <\/strong>no Congresso Nacional, por meio da <strong><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/emendas\/emc\/emc132.htm\">Emenda Constitucional 132 de 20 de dezembro de 2023 (EC 132\/2023)<\/a>, <\/strong>trazendo mudan\u00e7as relevantes para o texto da Constitui\u00e7\u00e3o Federal.\u00a0<\/p>\n\n\n\n<p>Dentre essas altera\u00e7\u00f5es, houve a inser\u00e7\u00e3o no texto constitucional da previs\u00e3o para cria\u00e7\u00e3o de <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1355081\">tr\u00eas novos tributos, o\u00a0Imposto sobre Bens e Servi\u00e7os (IBS), a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) e o Imposto Seletivo (IS).<\/a>\u00a0<\/p>\n\n\n\n<p><strong>Especificamente em rela\u00e7\u00e3o ao IBS, a EC 123\/2023 previu tamb\u00e9m a cria\u00e7\u00e3o de um Comit\u00ea Gestor. O referido Comit\u00ea se trata de&nbsp;uma entidade p\u00fablica sob regime especial, com independ\u00eancia t\u00e9cnica, administrativa, or\u00e7ament\u00e1ria e financeira, fazendo assim a gest\u00e3o do IBS de forma aut\u00f4noma. Al\u00e9m disso, as regras do Comit\u00ea Gestor do IBS ser\u00e3o estabelecidas por meio de lei complementar.<\/strong>&nbsp;<\/p>\n\n\n\n<p>E \u00e9 sobre esse importante Comit\u00ea que iremos nos aprofundar um pouco mais a partir de agora.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-composicao-do-comite-gestor-do-ibs-nbsp\"><strong>Composi\u00e7\u00e3o do Comit\u00ea Gestor do IBS<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Segundo a <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicao.htm\">Constitui\u00e7\u00e3o Federal (CF\/1988)<\/a>, com o texto inclu\u00eddo pela Reforma Tribut\u00e1ria, o <strong>Comit\u00ea Gestor do IBS ser\u00e1 composto de forma parit\u00e1ria por representantes dos Estados, Distrito Federal (DF) e Munic\u00edpios. <\/strong>Logo, a Uni\u00e3o n\u00e3o ter\u00e1 representante no Comit\u00ea Gestor do IBS, at\u00e9 porque esse \u00e9 um imposto de compet\u00eancia apenas de Estados, DF e Munic\u00edpios, n\u00e3o cabendo arrecada\u00e7\u00e3o \u00e0 Uni\u00e3o.&nbsp;<\/p>\n\n\n\n<p>Nos termos do artigo 156-B da CF, par\u00e1grafo 3\u00ba, introduzidos pela EC 132\/2023, podemos observar como de fato se dar\u00e1 essa composi\u00e7\u00e3o parit\u00e1ria. Vejamos:&nbsp;<\/p>\n\n\n\n<p><em>\u00a7 3\u00ba A participa\u00e7\u00e3o dos entes federativos na inst\u00e2ncia m\u00e1xima de delibera\u00e7\u00e3o do Comit\u00ea Gestor observar\u00e1 a seguinte composi\u00e7\u00e3o:<\/em>&nbsp;<\/p>\n\n\n\n<p><em>I \u2013 27 membros, representando cada Estado e o Distrito Federal;<\/em>&nbsp;<\/p>\n\n\n\n<p><em>II \u2013 27 membros, representando o conjunto dos Munic\u00edpios e do Distrito Federal, que ser\u00e3o eleitos nos seguintes termos:<\/em>&nbsp;<\/p>\n\n\n\n<p><em>a) 14 representantes, com base nos votos de cada Munic\u00edpio, com valor igual para todos; e<\/em>&nbsp;<\/p>\n\n\n\n<p><em>b) 13 representantes, com base nos votos de cada Munic\u00edpio ponderados pelas respectivas popula\u00e7\u00f5es.<\/em>&nbsp;<\/p>\n\n\n\n<p>J\u00e1 em rela\u00e7\u00e3o \u00e0s delibera\u00e7\u00f5es e decis\u00f5es tomadas pelo Comit\u00ea Gestor do IBS, devemos analisar o par\u00e1grafo 4\u00ba do mesmo artigo, que destacamos a seguir:&nbsp;<\/p>\n\n\n\n<p><em>\u00a7 4\u00ba As delibera\u00e7\u00f5es no \u00e2mbito do Comit\u00ea Gestor ser\u00e3o consideradas aprovadas se obtiverem, cumulativamente, os votos:<\/em>&nbsp;<\/p>\n\n\n\n<p><em>I \u2013 em rela\u00e7\u00e3o ao conjunto dos Estados e do Distrito Federal:<\/em>&nbsp;<\/p>\n\n\n\n<p><em>a) da maioria absoluta de seus representantes; e<\/em>&nbsp;<\/p>\n\n\n\n<p><em>b) de representantes dos Estados e do Distrito Federal que correspondam a mais de 50% da popula\u00e7\u00e3o do Pa\u00eds; e<\/em>&nbsp;<\/p>\n\n\n\n<p><em>II \u2013 em rela\u00e7\u00e3o ao conjunto dos Munic\u00edpios e do Distrito Federal, da maioria absoluta de seus representantes.<\/em>&nbsp;<\/p>\n\n\n\n<p><strong>O Comit\u00ea Gestor do IBS ter\u00e1 um presidente que ser\u00e1 escolhido pelos seus pr\u00f3prios integrantes, e \u00e9 assegurada altern\u00e2ncia na presid\u00eancia entre o conjunto dos Estados e o Distrito Federal e o conjunto dos Munic\u00edpios e o Distrito Federal.<\/strong> Nesse sentido, \u00e9 requisito que o presidente do Comit\u00ea Gestor possua not\u00f3rios conhecimentos de administra\u00e7\u00e3o tribut\u00e1ria.\u00a0<\/p>\n\n\n\n<p>Apesar da Uni\u00e3o n\u00e3o ter participa\u00e7\u00e3o no Comit\u00ea, a reforma tribut\u00e1ria inseriu ainda a permiss\u00e3o para que o Comit\u00ea Gestor e a administra\u00e7\u00e3o fiscal da Uni\u00e3o possam implementar solu\u00e7\u00f5es conjuntas para a administra\u00e7\u00e3o e cobran\u00e7a do Imposto sobre Bens e Servi\u00e7os e da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os.\u00a0<\/p>\n\n\n\n<p>Assim, ap\u00f3s esse conhecimento breve sobre a composi\u00e7\u00e3o do Comit\u00ea Gestor do IBS, vamos agora ver alguns detalhes sobre as compet\u00eancias atribu\u00eddas a esse mesmo Comit\u00ea.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-competencias-do-comite-gestor-do-ibs-nbsp\"><strong>Compet\u00eancias do Comit\u00ea Gestor do IBS<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Segundo o artigo 156-B da CF, em suas al\u00edneas I \u00e0 III, adicionados pela Reforma Tribut\u00e1ria, as compet\u00eancias administrativas do Comit\u00ea Gestor do IBS s\u00e3o:&nbsp;<\/p>\n\n\n\n<p><em>I \u2013 editar regulamento \u00fanico e uniformizar a interpreta\u00e7\u00e3o e a aplica\u00e7\u00e3o da legisla\u00e7\u00e3o do imposto;&nbsp;<\/em>&nbsp;<\/p>\n\n\n\n<p><em>II \u2013 arrecadar o imposto, efetuar as compensa\u00e7\u00f5es e distribuir o produto da arrecada\u00e7\u00e3o entre Estados, Distrito Federal e Munic\u00edpios;&nbsp;<\/em>&nbsp;<\/p>\n\n\n\n<p><em>III \u2013 decidir o contencioso administrativo.<\/em>&nbsp;<\/p>\n\n\n\n<p>Portanto, o <strong>Comit\u00ea Gestor ter\u00e1 como fun\u00e7\u00e3o fazer a gest\u00e3o do IBS, editando regulamento e definindo uniformiza\u00e7\u00e3o, interpreta\u00e7\u00e3o e aplica\u00e7\u00e3o da legisla\u00e7\u00e3o que trata do IBS, arrecadando, compensando e distribuindo o IBS entre os entes federativos participantes, e atuando ainda nas decis\u00f5es do contencioso administrativo relacionado ao tributo.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Lembrando que a aplica\u00e7\u00e3o dessas\u00a0compet\u00eancias, al\u00e9m de seguir o que rege a CF\/1988, ser\u00e1 disciplinada por meio de lei complementar.\u00a0<\/p>\n\n\n\n<p>Passamos, portanto, pelas compet\u00eancias do Comit\u00ea Gestor do IBS, que ter\u00e1 a importante fun\u00e7\u00e3o de ser\u00a0o respons\u00e1vel pela organiza\u00e7\u00e3o e gerenciamento do IBS, al\u00e7ado pela Reforma Tribut\u00e1ria.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais-nbsp\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Chegamos ao final do nosso breve artigo sobre o Comit\u00ea Gestor do IBS previsto na Reforma Tribut\u00e1ria de 2023, e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p>Lembre-se que \u00e9 essencial a leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.&nbsp;<\/p>\n\n\n\n<p>Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#eefc00\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#eefc00\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 202<\/a><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">4<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Comit\u00ea Gestor do IBS &#8211; Imposto sobre Bens e Servi\u00e7os.<\/p>\n","protected":false},"author":2887,"featured_media":1358486,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983,220182,220183],"tags":[],"tax_estado":[219964,219965,219966,219967,219968,219969,219963,219970,219971,219972,219973,219974,219975,219976,219977,219978,219979,219980,219981,219982,219983,219984,219985,219986,219987,219988,219989,219990],"class_list":["post-1358482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","category-fiscal-federal","category-fiscal-municipal","tax_estado-ac","tax_estado-al","tax_estado-am","tax_estado-ap","tax_estado-ba","tax_estado-ce","tax_estado-concursos-federais","tax_estado-df","tax_estado-es","tax_estado-go","tax_estado-ma","tax_estado-mg","tax_estado-ms","tax_estado-mt","tax_estado-pa","tax_estado-pb","tax_estado-pe","tax_estado-pi","tax_estado-pr","tax_estado-rj","tax_estado-rn","tax_estado-ro","tax_estado-rr","tax_estado-rs","tax_estado-sc","tax_estado-se","tax_estado-sp","tax_estado-to"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>O Comit\u00ea Gestor do IBS na Reforma Tribut\u00e1ria de 2023<\/title>\n<meta name=\"description\" content=\"O artigo aborda a composi\u00e7\u00e3o e compet\u00eancias do Comit\u00ea Gestor do Imposto sobre Bens e servi\u00e7os (IBS) previsto na Reforma Tribut\u00e1ria de 2023.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/comite-gestor-ibs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O Comit\u00ea Gestor do IBS na Reforma Tribut\u00e1ria de 2023\" \/>\n<meta property=\"og:description\" content=\"O artigo aborda a composi\u00e7\u00e3o e compet\u00eancias do Comit\u00ea Gestor 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