{"id":1544930,"date":"2025-04-13T14:42:00","date_gmt":"2025-04-13T17:42:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1544930"},"modified":"2025-03-20T16:48:38","modified_gmt":"2025-03-20T19:48:38","slug":"reforma-alteracoes-iptu-cide-cosip","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/","title":{"rendered":"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Ol\u00e1 Concurseiro! Tudo bem?\u00a0\u00a0<br \/>A Reforma tribut\u00e1ria (Emenda Constitucional n\u00ba 132 de 2023)\u00a0promoveu altera\u00e7\u00f5es no Sistema Tribut\u00e1rio Brasileiro.\u00a0Nesse artigo vamos entender as altera\u00e7\u00f5es no IPTU, Cide e Cosip.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"180\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/13222824\/image-127.png\" alt=\"\" class=\"wp-image-1544944\" style=\"width:372px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/13222824\/image-127.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/13222824\/image-127-150x90.png 150w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<p>Nesse artigo veremos:\u00a0<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Considera\u00e7\u00f5es iniciais\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Altera\u00e7\u00f5es da Reforma Tribut\u00e1ria no IPTU\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Altera\u00e7\u00f5es da Reforma Tribut\u00e1ria na Cide\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>Altera\u00e7\u00f5es da Reforma Tribut\u00e1ria na Cosip\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li>Considera\u00e7\u00f5es finais <\/li>\n<\/ol>\n\n\n\n<p>Vamos l\u00e1!<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h-1-consideracoes-iniciais\">1) <strong>Considera\u00e7\u00f5es iniciais<\/strong>\u00a0<\/h2>\n\n\n\n<p>Inicialmente cabe ressaltar que a reforma tribut\u00e1ria est\u00e1 promovendo altera\u00e7\u00f5es significativas na legisla\u00e7\u00e3o que disciplina o sistema tribut\u00e1rio brasileiro. A Emenda Constitucional n\u00ba 132 de 2023 trouxe a Reforma e suas disposi\u00e7\u00f5es ainda ser\u00e3o objeto de regulamenta\u00e7\u00e3o infraconstitucional.\u00a0<\/p>\n\n\n\n<p>Ao promulgar a Reforma tribut\u00e1ria o legislador buscou tornar o sistema tribut\u00e1rio nacional mais simples, diminuir a burocracia enfrentada pelos contribuintes, reduzir os custos de conformidade e aumentar a transpar\u00eancia do sistema, possibilitando que o contribuinte tenha conhecimento do quanto verdadeiramente est\u00e1 pagando a t\u00edtulo de tributos.&nbsp;<\/p>\n\n\n\n<p>O objeto principal da Reforma foi a tributa\u00e7\u00e3o incidente sobre o consumo. Alguns novos tributos  (IBS, CBS, IS) substituir\u00e3o gradualmente impostos que atualmente s\u00e3o incidentes sobre o consumo (ICMS, ISS, IPI). Entretanto, como veremos a seguir, a Reforma tamb\u00e9m gerou altera\u00e7\u00f5es nos regramentos de outros tributos, como \u00e9 o caso do IPTU (Imposto sobre a Propriedade Predial e Territorial Urbana), da Cide (Contribui\u00e7\u00e3o de\u00a0Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico) e da Cosip (Contribui\u00e7\u00e3o para o custeio do servi\u00e7o de Ilumina\u00e7\u00e3o P\u00fablica).\u00a0<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h-2-alteracoes-da-reforma-tributaria-no-iptu\">2) <strong>Altera\u00e7\u00f5es da Reforma Tribut\u00e1ria no IPTU<\/strong><\/h2>\n\n\n\n<p>O IPTU \u00e9 um imposto de compet\u00eancia dos Munic\u00edpios e do Distrito Federal, cuja principal fun\u00e7\u00e3o \u00e9 de arrecadar recursos, ou seja, \u00e9 um imposto fiscal. Trata-se de um imposto que incide sobre a propriedade predial e territorial urbana e cuja base de c\u00e1lculo \u00e9 o valor venal do im\u00f3vel.&nbsp;<\/p>\n\n\n\n<p>Antes da Reforma, a majora\u00e7\u00e3o e a redu\u00e7\u00e3o da base de c\u00e1lculo do IPTU, bem como qualquer altera\u00e7\u00e3o que acarretasse aumento ou redu\u00e7\u00e3o real do imposto, somente podiam ser realizadas atrav\u00e9s de lei municipal. Por\u00e9m, a reforma tribut\u00e1ria trouxe um novo inciso para o par\u00e1grafo 1\u00ba do artigo que trata do IPTU (art. 156), determinando que esse imposto poder\u00e1 ter sua base de c\u00e1lculo atualizada pelo poder executivo. Ou seja, a reforma possibilitou a realiza\u00e7\u00e3o de altera\u00e7\u00e3o da base de c\u00e1lculo atrav\u00e9s de decreto do executivo. Trata-se de uma exce\u00e7\u00e3o ao princ\u00edpio da legalidade. \u00a0<\/p>\n\n\n\n<p>Cabe salientar, entretanto, que a Emenda previu que tal altera\u00e7\u00e3o via decreto deve respeitar crit\u00e9rios estabelecidos em legisla\u00e7\u00e3o municipal.&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h-3-alteracoes-da-reforma-tributaria-na-cide\">3) <strong>Altera\u00e7\u00f5es da Reforma Tribut\u00e1ria na Cide<\/strong>\u00a0<\/h2>\n\n\n\n<p>A Cide \u00e9 uma contribui\u00e7\u00e3o de compet\u00eancia federal. Trata-se de um tributo de natureza extrafiscal, ou seja, sua principal fun\u00e7\u00e3o n\u00e3o \u00e9 a arrecada\u00e7\u00e3o de recursos, mas sim possibilitar o controle da economia pelo Governo Federal. Existem diferentes tipos de Cides, tais como a Cide-combust\u00edveis e Cide Royalties. &nbsp;<\/p>\n\n\n\n<p>Em rela\u00e7\u00e3o \u00e0 Cide-combust\u00edveis a Constitui\u00e7\u00e3o Federal (CF) prev\u00ea, desde antes da reforma tribut\u00e1ria, hip\u00f3teses taxativas de destina\u00e7\u00e3o dos recursos arrecadados. Ocorre que, a Reforma incluiu mais uma destina\u00e7\u00e3o para esses recursos, que \u00e9 o uso para o pagamento de subs\u00eddios a tarifas de transporte p\u00fablico coletivo de passageiros. &nbsp;<\/p>\n\n\n\n<p>Sendo assim, os recursos arrecadados pela Cide-combust\u00edveis poder\u00e3o tamb\u00e9m subsidiar as tarifas de transporte p\u00fablico. Tal possibilidade objetiva a diminui\u00e7\u00e3o e\/ou gratuidade das passagens para os passageiros dos transportes coletivos.\u00a0<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h-4-alteracoes-da-reforma-tributaria-na-cosip\">4) <strong>Altera\u00e7\u00f5es da Reforma Tribut\u00e1ria na Cosip<\/strong>\u00a0<\/h2>\n\n\n\n<p>A Cosip \u00e9 uma contribui\u00e7\u00e3o de compet\u00eancia dos Munic\u00edpios e do Distrito Federal (DF). Essa contribui\u00e7\u00e3o surgiu ap\u00f3s o Supremo Tribunal Federal decidir que os servi\u00e7os de ilumina\u00e7\u00e3o p\u00fablica municipal n\u00e3o poderiam ser custeados por taxas, uma vez que n\u00e3o se tratava de servi\u00e7o espec\u00edfico e divis\u00edvel. Sendo assim, no ano de 2002 a CF passou a prever que o custeio da ilumina\u00e7\u00e3o p\u00fablica poderia ser feito por contribui\u00e7\u00e3o institu\u00edda pelos Munic\u00edpios e pelo DF.&nbsp;<\/p>\n\n\n\n<p>A reforma tribut\u00e1ria, por sua vez, ampliou o alcance dessa contribui\u00e7\u00e3o. O texto constitucional passou a prever que a Cosip poder\u00e1 ser utilizada para o custeio, expans\u00e3o e melhoria do servi\u00e7o de ilumina\u00e7\u00e3o p\u00fablica e tamb\u00e9m de sistemas de monitoramento para a seguran\u00e7a e preserva\u00e7\u00e3o de logradouros p\u00fablicos. \u00a0<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h-5-consideracoes-finais-sobre-as-alteracoes-no-iptu-cide-e-cosip\">5) <strong>Considera\u00e7\u00f5es Finais<\/strong>\u00a0<strong>sobre as altera\u00e7\u00f5es no IPTU, Cide e Cosip<\/strong><\/h2>\n\n\n\n<p>Sendo assim, como visto nesse artigo, apesar do foco da Reforma tribut\u00e1ria\u00a0ser a tributa\u00e7\u00e3o do consumo, ela tamb\u00e9m teve repercuss\u00e3o em outros tributos. \u00c9 o caso das mudan\u00e7as ocorridas no IPTU, na Cide-combust\u00edveis e na Cosip. \u00a0<\/p>\n\n\n\n<p>No caso do IPTU, decreto do executivo poder\u00e1 alterar a base de c\u00e1lculo. J\u00e1 em rela\u00e7\u00e3o \u00e0 Cide-combust\u00edveis, a reforma trouxe mais uma hip\u00f3tese para a destina\u00e7\u00e3o dos recursos arrecadados, qual seja o subsidio \u00e0s tarifas de transporte p\u00fablico coletivo de passageiros. Por fim, em rela\u00e7\u00e3o \u00e0 Cosip, o seu alcance foi ampliado, podendo ser utilizada tamb\u00e9m para a expans\u00e3o e melhoria do servi\u00e7o de ilumina\u00e7\u00e3o p\u00fablica e para sistemas de monitoramento para seguran\u00e7a e preserva\u00e7\u00e3o de logradouros p\u00fablicos.\u00a0<\/p>\n\n\n\n<p>At\u00e9 a pr\u00f3xima!&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-small-font-size\">Refer\u00eancias:&nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size\">Constitui\u00e7\u00e3o Federal. Dispon\u00edvel em: <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicao.htm\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicao.htm<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size\"><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/Emendas\/Emc\/emc132.htm#art1\" target=\"_blank\" rel=\"noreferrer noopener\">EC 132\/2023<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size\">Cursos e Assinaturas&nbsp;<\/p>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background has-link-color wp-elements-67220754c1a98a56dd01f7e787150486\" style=\"background-color:#3e44c2\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background has-link-color wp-elements-672e9a09e060a4274ca6ff81ed9c9e44\" style=\"background-color:#3e44c2\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1 Concurseiro! Tudo bem?\u00a0\u00a0A Reforma tribut\u00e1ria (Emenda Constitucional n\u00ba 132 de 2023)\u00a0promoveu altera\u00e7\u00f5es no Sistema Tribut\u00e1rio Brasileiro.\u00a0Nesse artigo vamos entender as altera\u00e7\u00f5es no IPTU, Cide e Cosip.\u00a0 Nesse artigo veremos:\u00a0 Vamos l\u00e1! 1) Considera\u00e7\u00f5es iniciais\u00a0 Inicialmente cabe ressaltar que a reforma tribut\u00e1ria est\u00e1 promovendo altera\u00e7\u00f5es significativas na legisla\u00e7\u00e3o que disciplina o sistema tribut\u00e1rio brasileiro. A [&hellip;]<\/p>\n","protected":false},"author":2957,"featured_media":1445626,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[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-1544930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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>Altera\u00e7\u00f5es no IPTU Cide e Cosip<\/title>\n<meta name=\"description\" content=\"Veja nesse artigo as altera\u00e7\u00f5es promovidas pela reforma tribut\u00e1ria no IPTU, na Cide combust\u00edveis e na Cosip\" \/>\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\/reforma-alteracoes-iptu-cide-cosip\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0\" \/>\n<meta property=\"og:description\" content=\"Veja nesse artigo as altera\u00e7\u00f5es promovidas pela reforma tribut\u00e1ria no IPTU, na Cide combust\u00edveis e na Cosip\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-13T17:42:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"180\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Maria Musse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maria Musse\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/\"},\"author\":{\"name\":\"Maria Musse\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b953209338d6cb30ac22f3b482bfb72a\"},\"headline\":\"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0\",\"datePublished\":\"2025-04-13T17:42:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/\"},\"wordCount\":970,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg\",\"articleSection\":[\"Fiscal - Estadual (ICMS)\",\"Fiscal - Federal (RFB e AFT)\",\"Fiscal - Municipal (ISS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#respond\"]}],\"copyrightYear\":\"2025\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/\",\"name\":\"Altera\u00e7\u00f5es no IPTU Cide e Cosip\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg\",\"datePublished\":\"2025-04-13T17:42:00+00:00\",\"description\":\"Veja nesse artigo as altera\u00e7\u00f5es promovidas pela reforma tribut\u00e1ria no IPTU, na Cide combust\u00edveis e na Cosip\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg\",\"width\":300,\"height\":180,\"caption\":\"Reforma - altera\u00e7\u00f5es no IPTU, Cide e cosip\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b953209338d6cb30ac22f3b482bfb72a\",\"name\":\"Maria Musse\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/f60ce650b9ec6c555f5346982de49e793fb251fc9627d27cbc8cebdb7272a54e?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f60ce650b9ec6c555f5346982de49e793fb251fc9627d27cbc8cebdb7272a54e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f60ce650b9ec6c555f5346982de49e793fb251fc9627d27cbc8cebdb7272a54e?s=96&d=mm&r=g\",\"caption\":\"Maria Musse\"},\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/mclaramussegmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Altera\u00e7\u00f5es no IPTU Cide e Cosip","description":"Veja nesse artigo as altera\u00e7\u00f5es promovidas pela reforma tribut\u00e1ria no IPTU, na Cide combust\u00edveis e na Cosip","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/","og_locale":"pt_BR","og_type":"article","og_title":"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0","og_description":"Veja nesse artigo as altera\u00e7\u00f5es promovidas pela reforma tribut\u00e1ria no IPTU, na Cide combust\u00edveis e na Cosip","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2025-04-13T17:42:00+00:00","og_image":[{"width":300,"height":180,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg","type":"image\/jpeg"}],"author":"Maria Musse","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Maria Musse","Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/"},"author":{"name":"Maria Musse","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b953209338d6cb30ac22f3b482bfb72a"},"headline":"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0","datePublished":"2025-04-13T17:42:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/"},"wordCount":970,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg","articleSection":["Fiscal - Estadual (ICMS)","Fiscal - Federal (RFB e AFT)","Fiscal - Municipal (ISS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#respond"]}],"copyrightYear":"2025","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/","name":"Altera\u00e7\u00f5es no IPTU Cide e Cosip","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg","datePublished":"2025-04-13T17:42:00+00:00","description":"Veja nesse artigo as altera\u00e7\u00f5es promovidas pela reforma tribut\u00e1ria no IPTU, na Cide combust\u00edveis e na Cosip","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/08\/14230303\/imagem-reforma-tributaria-4.jpg","width":300,"height":180,"caption":"Reforma - altera\u00e7\u00f5es no IPTU, Cide e cosip"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/reforma-alteracoes-iptu-cide-cosip\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Reforma: Altera\u00e7\u00f5es no IPTU, Cide e Cosip\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b953209338d6cb30ac22f3b482bfb72a","name":"Maria Musse","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/f60ce650b9ec6c555f5346982de49e793fb251fc9627d27cbc8cebdb7272a54e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f60ce650b9ec6c555f5346982de49e793fb251fc9627d27cbc8cebdb7272a54e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f60ce650b9ec6c555f5346982de49e793fb251fc9627d27cbc8cebdb7272a54e?s=96&d=mm&r=g","caption":"Maria Musse"},"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/mclaramussegmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1544930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/2957"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1544930"}],"version-history":[{"count":1,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1544930\/revisions"}],"predecessor-version":[{"id":1544949,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1544930\/revisions\/1544949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/1445626"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1544930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1544930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1544930"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1544930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}