{"id":1522157,"date":"2025-02-27T11:36:00","date_gmt":"2025-02-27T14:36:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1522157"},"modified":"2025-02-17T13:36:52","modified_gmt":"2025-02-17T16:36:52","slug":"nao-incidencia-ibs-cbs","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-ibs-cbs\/","title":{"rendered":"N\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria"},"content":{"rendered":"\n<p>Oi coruja!! Hoje iremos abordar um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: a n\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria.&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\/2025\/01\/24122515\/image-330.png\" alt=\"N\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria\" class=\"wp-image-1522159\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/01\/24122515\/image-330.png 380w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/01\/24122515\/image-330-300x200.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/01\/24122515\/image-330-150x100.png 150w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><figcaption class=\"wp-element-caption\">N\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria<\/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>Compreender o que consta na normativa em rela\u00e7\u00e3o a n\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entender observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concluir com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Dessa maneira, tendo como base o texto da <a href=\"https:\/\/www.planalto.gov.br\/CCIVIL_03\/Projetos\/Ato_2023_2026\/2024\/PLP\/plp-068.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Reforma Tribut\u00e1ria regulamentada no Congresso Nacional (Projeto de Lei Complementar n\u00ba 68 de 2024 \u2013 PLP\/2024)<\/a>, vamos nos aprofundar um pouco mais sobre a n\u00e3o incid\u00eancia do IBS e da CBS.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nao-incidencia-do-ibs-e-da-cbs-na-reforma-tributaria-nbsp\"><strong>N\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Com o avan\u00e7o nas discuss\u00f5es sobre a reforma tribut\u00e1ria no pa\u00eds nos \u00faltimos anos, estava faltando uma lei complementar para regulamentar a sua implementa\u00e7\u00e3o. Esta lei foi consumada no final de 2024, \u00e9 o Projeto de Lei n\u00ba 68\/24, que a partir de ent\u00e3o certamente ser\u00e1 o foco central das provas de concurso da \u00e1rea fiscal.&nbsp;<\/p>\n\n\n\n<p>A citada norma traz detalhes sobre as altera\u00e7\u00f5es trazidas pela reforma tribut\u00e1ria, inclusive determinando um <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">per\u00edodo de transi\u00e7\u00e3o para que as adapta\u00e7\u00f5es sejam adequadamente concretizadas nos fiscos de todo Brasil.<\/mark> <\/strong>Al\u00e9m disso, imp\u00f5e ainda as hip\u00f3teses em que dois novos tributos (IBS e CBS) ir\u00e3o incidir.\u00a0<\/p>\n\n\n\n<p>Obviamente, t\u00e3o relevante quanto as hip\u00f3teses de incid\u00eancia, s\u00e3o os cen\u00e1rios em que estes tributos n\u00e3o incidem, ou seja, em que n\u00e3o haveria taxa\u00e7\u00e3o. Isto \u00e9 crucial para que muitas empresas possam desenvolver seus planejamentos tribut\u00e1rios de forma l\u00edcita e eficiente, assim como para garantir seguran\u00e7a jur\u00eddica para o mercado em geral.&nbsp;<\/p>\n\n\n\n<p>Dessa forma, a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>n\u00e3o incid\u00eancia do IBS e da CBS diz respeito \u00e0s hip\u00f3teses no mundo real em que n\u00e3o \u00e9 gerada qualquer obriga\u00e7\u00e3o tribut\u00e1ria, referente a estes dois tributos, para o sujeito passivo.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>Vamos, ent\u00e3o, entender o que diz o texto normativo no tocante a n\u00e3o incid\u00eancia do IBS e da CBS dentro da reforma tribut\u00e1ria:&nbsp;<\/p>\n\n\n\n<p>Art. 7\u00ba\u00a0 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>N\u00e3o h\u00e1 incid\u00eancia do IBS e da CBS nas seguintes hip\u00f3teses:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>I <strong>&#8211; <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>fornecimento de servi\u00e7os por pessoas f\u00edsicas em fun\u00e7\u00e3o de:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>a) <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>rela\u00e7\u00e3o de emprego com o contribuinte; ou<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>b)<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong> sua atua\u00e7\u00e3o como administradores ou membros de conselhos de administra\u00e7\u00e3o e fiscal e comit\u00eas de assessoramento do conselho de administra\u00e7\u00e3o do contribuinte previstos em lei;<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>II &#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">transfer\u00eancia de bens entre estabelecimentos pertencentes ao mesmo contribuinte,<\/mark><\/strong> observada a obrigatoriedade de emiss\u00e3o de documento fiscal eletr\u00f4nico, nos termos do inciso II do \u00a7 2\u00ba do art. 43;\u00a0<\/p>\n\n\n\n<p>III &#8211;<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong> transmiss\u00e3o de participa\u00e7\u00e3o societ\u00e1ria, incluindo aliena\u00e7\u00e3o;<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>IV &#8211; transmiss\u00e3o de bens em decorr\u00eancia de<strong> <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>fus\u00e3o, cis\u00e3o e incorpora\u00e7\u00e3o e de integraliza\u00e7\u00e3o e devolu\u00e7\u00e3o de capital;<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>V &#8211; n\u00e3o h\u00e1 incid\u00eancia do IBS da da CBS em rendimentos financeiros,<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">com exce\u00e7\u00e3o<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> <\/mark>do disposto no regime espec\u00edfico de servi\u00e7os financeiros de que trata o Cap\u00edtulo II do T\u00edtulo V deste Livro e da regra de apura\u00e7\u00e3o da base de c\u00e1lculo prevista no inciso II do \u00a7 1\u00ba do art. 12;\u00a0<\/p>\n\n\n\n<p>VI &#8211; opera\u00e7\u00f5es com t\u00edtulos ou valores mobili\u00e1rios, <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">desde que<\/mark><\/strong> n\u00e3o resultem em qualquer fornecimento de bens ou servi\u00e7os, com exce\u00e7\u00e3o do disposto no regime espec\u00edfico de servi\u00e7os financeiros de que trata o Cap\u00edtulo II do T\u00edtulo V deste Livro;\u00a0<\/p>\n\n\n\n<p>VII &#8211; recebimento de<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> dividendos e demais resultados de participa\u00e7\u00f5es societ\u00e1rias,<\/mark><\/strong> desde que n\u00e3o resultem em qualquer fornecimento de bens ou servi\u00e7os, com exce\u00e7\u00e3o do disposto no regime espec\u00edfico de servi\u00e7os financeiros de que trata o Cap\u00edtulo II do T\u00edtulo V deste Livro.\u00a0<\/p>\n\n\n\n<p>Par\u00e1grafo \u00fanico.&nbsp; O IBS e a CBS incidem sobre arranjos envolvendo as hip\u00f3teses previstas nos incisos III a VII do caput que constituam, na ess\u00eancia, opera\u00e7\u00e3o onerosa com bem ou com servi\u00e7o.&nbsp;<\/p>\n\n\n\n<p>Por fim, \u00e9 salutar frisar que a utiliza\u00e7\u00e3o destas hip\u00f3teses de n\u00e3o incid\u00eancia do IBS e da CBS para buscar forjar uma situa\u00e7\u00e3o que n\u00e3o condiz com a realidade da empresa, pode configurar a denominada<strong> <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\"><strong>evas\u00e3o fiscal,<\/strong> <\/mark>que \u00e9 quando uma companhia se utiliza de meios irregulares para omitir ou agir de forma indevida visando o n\u00e3o pagamento de tributos. Por outro lado, o planejamento tribut\u00e1rio correto, que atende e respeita as normas legais, \u00e9 conhecido como<strong> <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>elis\u00e3o fiscal.<\/strong>\u00a0<\/mark>Aten\u00e7\u00e3o para n\u00e3o confundir essas express\u00f5es!!<\/p>\n\n\n\n<p>Passamos, portanto, por uma no\u00e7\u00e3o geral sobre o tema n\u00e3o incid\u00eancia do IBS e da CBS na reforma tribut\u00e1ria, de acordo com o Projeto de Lei Complementar n\u00ba 68\/2024.&nbsp;<\/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 artigo sobre n\u00e3o incid\u00eancia do IBS e da CBS na reforma tribut\u00e1ria, e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p><em>Lembre-se que \u00e9 essencial a <\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em><\/em>&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-luminous-vivid-amber-background-color has-background\"><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-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oi coruja!! Hoje iremos abordar um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: a n\u00e3o incid\u00eancia do IBS e da CBS na Reforma Tribut\u00e1ria.&nbsp; Vamos passar basicamente pelos seguintes t\u00f3picos:&nbsp; Dessa maneira, tendo como base o texto da Reforma Tribut\u00e1ria regulamentada no Congresso Nacional (Projeto de Lei Complementar n\u00ba [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1522158,"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-1522157","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) - 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