{"id":1583115,"date":"2025-06-12T11:16:00","date_gmt":"2025-06-12T14:16:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1583115"},"modified":"2025-06-02T17:16:50","modified_gmt":"2025-06-02T20:16:50","slug":"aliquotas-cbs-ibs","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aliquotas-cbs-ibs\/","title":{"rendered":"Sefaz-GO: Base de C\u00e1lculo e Al\u00edquotas da\u00a0CBS e do IBS\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?&nbsp;&nbsp;<br \/>No presente artigo vamos destacar alguns t\u00f3picos de uma das disciplinas mais importantes do concurso da SEFAZ-GO: Direito Tribut\u00e1rio II \u2013 Reforma Tribut\u00e1ria. \u00c9 uma das disciplinas espec\u00edficas, ser\u00e1 objeto de 12 quest\u00f5es com peso 2. Para verificar o edital no site da Banca basta clicar nesse <a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/05\/EDITAL_Concurso_Aud_Sec_Economia_GO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">LINK<\/a> e para a assistir a an\u00e1lise do edital realizada pelo Estrat\u00e9gia basta clicar <a href=\"https:\/\/www.youtube.com\/watch?v=uyoWxa0P1u0\" target=\"_blank\" rel=\"noreferrer noopener\">AQUI<\/a>.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"155\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/05\/29213551\/sefaz-go-300x155-1.jpg\" alt=\"\" class=\"wp-image-1583117\" style=\"width:412px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/05\/29213551\/sefaz-go-300x155-1.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/05\/29213551\/sefaz-go-300x155-1-150x78.jpg 150w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<p>Nesse artigo veremos:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Considera\u00e7\u00f5es iniciais&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Base de c\u00e1lculo&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Al\u00edquotas do IBS e da CBS&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>Considera\u00e7\u00f5es finais&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>\u00c9 importante que, al\u00e9m de ler os materiais complementares voc\u00ea fa\u00e7a tamb\u00e9m a leitura&nbsp;tanto da Emenda Constitucional n\u00ba 132\/2023, quanto da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei Complementar 214 de 2025.<\/a> &nbsp;Ambas s\u00e3o muito importantes para a sua prepara\u00e7\u00e3o. \u00c9 muito comum que nas disciplinas que tenham&nbsp;legisla\u00e7\u00e3o publicada recentemente, as Bancas fa\u00e7am cobran\u00e7as do texto exato presente na legisla\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p>Vamos l\u00e1!&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-1-consideracoes-iniciais-nbsp\">1) <strong>Considera\u00e7\u00f5es iniciais<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Inicialmente, \u00e9 preciso lembrar que a previs\u00e3o da Reforma Tribut\u00e1ria foi feita atrav\u00e9s da&nbsp;Emenda Constitucional n\u00ba 132 de 2023 e que a Lei Complementar 214 de 2025 trouxe as normas que ir\u00e3o disciplinar o Imposto sobre Bens e Servi\u00e7os (IBS), de compet\u00eancia compartilhada entre Munic\u00edpios, Estados e o Distrito Federal, e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS), de compet\u00eancia Federal.&nbsp;&nbsp;<\/p>\n\n\n\n<p>No presente artigo veremos as previs\u00f5es&nbsp;acerca da Base de C\u00e1lculo e das Al\u00edquotas do IBS e da CBS, conforme texto da&nbsp;Constitui\u00e7\u00e3o Federal e a&nbsp;Lei Complementar 214\/2025.&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-2-base-de-calculo-nbsp\">2) <strong>Base de c\u00e1lculo<\/strong>&nbsp;<\/h2>\n\n\n\n<p>A base de c\u00e1lculo dos tributos que comp\u00f5em o&nbsp;IVA-Dual \u00e9, salvo determina\u00e7\u00e3o legal em contr\u00e1rio, o valor da opera\u00e7\u00e3o. A Lei Complementar 214\/2025 estabelece que o valor da opera\u00e7\u00e3o consiste no valor integral cobrado pelo fornecedor a qualquer t\u00edtulo, inclu\u00eddos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os acr\u00e9scimos que forem decorrentes do ajuste da opera\u00e7\u00e3o;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Juros, multas, acr\u00e9scimos e encargos;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os descontos concedidos sob condi\u00e7\u00e3o;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os valores de transporte cobrados como parte do valor da opera\u00e7\u00e3o, quando se tratar de transporte realizado pelo pr\u00f3prio fornecedor ou realizado por sua conta e ordem; &nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os tributos e pre\u00e7os p\u00fablicos, inclusive as tarifas, incidentes na opera\u00e7\u00e3o ou suportados pelo fornecedor, exceto, dentre outros, o montante do IBS e da CBS incidentes na opera\u00e7\u00e3o, o valor do IPI, os descontos incondicionais;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>A Lei disp\u00f5e ainda que a base de c\u00e1lculo ser\u00e1 correspondente ao valor de mercado em algumas hip\u00f3teses. Dentre elas est\u00e3o a aus\u00eancia do valor da opera\u00e7\u00e3o, a opera\u00e7\u00e3o sem valor determinado ou com o valor n\u00e3o representado em dinheiro e nas opera\u00e7\u00f5es entre partes relacionadas.&nbsp;<\/p>\n\n\n\n<p>Por fim, cabe ressaltar que a base de c\u00e1lculo ser\u00e1 objeto de arbitramento pela autoridade tribut\u00e1ria em algumas situa\u00e7\u00f5es, quais sejam:&nbsp;<\/p>\n\n\n\n<p>&#8211;&nbsp;Quando os elementos necess\u00e1rios \u00e0 comprova\u00e7\u00e3o do valor da opera\u00e7\u00e3o n\u00e3o forem apresentados \u00e0 fiscaliza\u00e7\u00e3o (inclusive em casos de alega\u00e7\u00e3o de perda, extravio, sinistro, entre outros). Isso se aplicar\u00e1 nas hip\u00f3teses de opera\u00e7\u00f5es realizadas sem a necess\u00e1ria documenta\u00e7\u00e3o fiscal, ou quando ela for inid\u00f4nea. Se aplicar\u00e1 tamb\u00e9m nos casos de declara\u00e7\u00e3o no documento fiscal de valor claramente inferior ao valor de mercado.&nbsp;<\/p>\n\n\n\n<p>&#8211; Quando forem omissos, conflitantes, ou n\u00e3o merecerem f\u00e9 as informa\u00e7\u00f5es, documentos ou informa\u00e7\u00f5es prestadas pelo sujeito passivo.&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-aliquotas-do-ibs-e-da-cbs-nbsp\">3) <strong>Al\u00edquotas do IBS e da CBS<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Conforme a previs\u00e3o legal, incumbe ao ente respons\u00e1vel pelo tributo a fixa\u00e7\u00e3o da al\u00edquota padr\u00e3o. Ou seja, a Uni\u00e3o ir\u00e1 fixar a al\u00edquota da CBS, que \u00e9 uma Contribui\u00e7\u00e3o Federal. Enquanto isso, cada Estado, o Distrito Federal e cada Munic\u00edpio fixar\u00e1 sua respectiva al\u00edquota do IBS, que \u00e9 um imposto de compet\u00eancia Estadual e Municipal.\u00a0<\/p>\n\n\n\n<p>Cada ente tributante definir\u00e1, ao fixar sua al\u00edquota, se ir\u00e1 realizar sua vincula\u00e7\u00e3o \u00e0 al\u00edquota de refer\u00eancia da respectiva esfera legislativa, podendo estabelecer inclusive acr\u00e9scimo ou decr\u00e9scimo de pontos percentuais, ou se ela ser\u00e1 definida sem qualquer vincula\u00e7\u00e3o. Cabe ressaltar que, caso o ente fique omisso, ser\u00e1 utilizada a al\u00edquota de refer\u00eancia.&nbsp;<\/p>\n\n\n\n<p>A al\u00edquota do IBS ser\u00e1 obtida pela soma das al\u00edquotas do Estado e do Munic\u00edpio (ou do DF se for o caso) de destino da opera\u00e7\u00e3o. O destino da opera\u00e7\u00e3o ser\u00e1 o local de ocorr\u00eancia da opera\u00e7\u00e3o. &nbsp;<\/p>\n\n\n\n<p>Um ponto muito importante trazido como novidade da reforma tribut\u00e1ria \u00e9 a determina\u00e7\u00e3o de que a al\u00edquota estabelecida por cada ente federativo no exerc\u00edcio de sua compet\u00eancia ser\u00e1 a mesma para todas as opera\u00e7\u00f5es com bens e servi\u00e7os, salvo as exce\u00e7\u00f5es legais. Ou seja, diversamente do que ocorre atualmente, o ente n\u00e3o poder\u00e1 aplicar uma al\u00edquota para opera\u00e7\u00f5es realizadas com o produto \u201cx\u201d e outra para opera\u00e7\u00f5es com o produto \u201cy\u201d. Em ambas a al\u00edquota dever\u00e1 ser a mesma.&nbsp;<\/p>\n\n\n\n<p>Outro ponto abordado pela Lei complementar se refere ao caso de cancelamento da opera\u00e7\u00e3o ou devolu\u00e7\u00e3o. Nesse caso dever\u00e1 ser aplicada a mesma al\u00edquota cobrada na opera\u00e7\u00e3o original, e n\u00e3o a que estiver vigente no momento do cancelamento\/devolu\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p>Por fim, \u00e9 importante ressaltar que caber\u00e1 ao Senado Federal a fixa\u00e7\u00e3o das al\u00edquotas de refer\u00eancia mencionadas acima, atrav\u00e9s de Resolu\u00e7\u00e3o.\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-consideracoes-finais-nbsp\">4) <strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Sendo assim, no presente artigo vimos que o IBS e a CBS t\u00eam regramentos harm\u00f4nicos em rela\u00e7\u00e3o \u00e0 base de c\u00e1lculo e \u00e0s al\u00edquotas. Em rela\u00e7\u00e3o \u00e0 base de c\u00e1lculo, vimos que a lei determina que ela ser\u00e1 o valor da opera\u00e7\u00e3o, entendido como o valor integral cobrado pelo fornecedor a qualquer t\u00edtulo, incluindo juros, multas, descontos, entre outros.&nbsp;<\/p>\n\n\n\n<p>Pos sua vez, em rela\u00e7\u00e3o \u00e0s al\u00edquotas, ficou esclarecido que caber\u00e1 a cada ente tributante a sua defini\u00e7\u00e3o, no tributo que seja de sua compet\u00eancia. Sendo assim, a al\u00edquota do IBS ser\u00e1 aquela que resultar da soma da al\u00edquota prevista no Estado e no Munic\u00edpio (ou o montante que o DF estabelecer). \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;<br \/><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;<br \/><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\">https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm<\/a><\/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?&nbsp;&nbsp;No presente artigo vamos destacar alguns t\u00f3picos de uma das disciplinas mais importantes do concurso da SEFAZ-GO: Direito Tribut\u00e1rio II \u2013 Reforma Tribut\u00e1ria. \u00c9 uma das disciplinas espec\u00edficas, ser\u00e1 objeto de 12 quest\u00f5es com peso 2. Para verificar o edital no site da Banca basta clicar nesse LINK e para a assistir [&hellip;]<\/p>\n","protected":false},"author":2957,"featured_media":1583117,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963,219972],"class_list":["post-1583115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-go"],"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>Al\u00edquotas da CBS e do IBS<\/title>\n<meta name=\"description\" content=\"Entenda nesse artigo a base de c\u00e1lculo e as al\u00edquotas do IBS e da CBS, definidos pela Lei Complementar 214\/2025\" \/>\n<meta name=\"robots\" content=\"index, follow, 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