{"id":27841,"date":"2025-01-27T17:43:02","date_gmt":"2025-01-27T20:43:02","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=27841"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"reforma-tributaria-analise-dos-vetos-do-poder-executivo-e-proximos-passos","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/reforma-tributaria-analise-dos-vetos-do-poder-executivo-e-proximos-passos\/","title":{"rendered":"Reforma tribut\u00e1ria: an\u00e1lise dos vetos do Poder Executivo e pr\u00f3ximos passos"},"content":{"rendered":"\n<iframe allowfullscreen=\"\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/275c4ea2dc.html\"><\/iframe>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">English version, <a href=\"https:\/\/adz.technology\/demarest\/practice-areas\/mining-taxation\/tax-reform-analysis-of-executive-branch-vetoes-and-next\/?lang=en\"><strong>click here<\/strong><\/a>.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Lei Complementar n\u00ba 214\/2025<\/strong> representa um marco na reforma tribut\u00e1ria brasileira, ao instituir o <strong>IVA-Dual (IBS\/CBS)<\/strong> e o <strong>Imposto Seletivo<\/strong>, este \u00faltimo ainda sujeito \u00e0 regulamenta\u00e7\u00e3o espec\u00edfica para defini\u00e7\u00e3o de al\u00edquotas. A implementa\u00e7\u00e3o desta <strong>nova legisla\u00e7\u00e3o trar\u00e1 desafios e oportunidades significativas<\/strong> para empresas e contribuintes, exigindo uma <strong>an\u00e1lise criteriosa dos dispositivos aprovados<\/strong> e, principalmente, dos <strong>vetos realizados pelo Poder Executivo<\/strong> ao Projeto de Lei Complementar n\u00ba 68\/2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste documento, <strong>apresentamos uma an\u00e1lise t\u00e9cnica e detalhada dos vetos aplicados<\/strong>, abordando seus fundamentos, implica\u00e7\u00f5es pr\u00e1ticas e poss\u00edveis desdobramentos. A estrutura segue a ordem de apresenta\u00e7\u00e3o dos vetos, proporcionando uma vis\u00e3o clara e objetiva das mudan\u00e7as e ajustes necess\u00e1rios para adapta\u00e7\u00e3o ao novo cen\u00e1rio tribut\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>reforma tribut\u00e1ria demandar\u00e1 a\u00e7\u00f5es estrat\u00e9gicas e ajustes operacionais<\/strong> para garantir conformidade e efici\u00eancia. Nossa <strong>Equipe de Direito Tribut\u00e1rio<\/strong> est\u00e1 pronta para auxiliar sua organiza\u00e7\u00e3o em todas as etapas desse processo, desde a <strong>avalia\u00e7\u00e3o de impactos<\/strong> at\u00e9 a <strong>implementa\u00e7\u00e3o de estrat\u00e9gias para otimiza\u00e7\u00e3o tribut\u00e1ria<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acesse as se\u00e7\u00f5es de &#8220;Transi\u00e7\u00e3o e Pr\u00f3ximos Passos&#8221; e &#8220;Como Podemos Ajudar?&#8221; para entender melhor o cronograma de mudan\u00e7as e as solu\u00e7\u00f5es que podemos oferecer.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025-1024x1024.jpg\" alt=\"\" class=\"wp-image-27843\"\/><\/a><figcaption>Paulo Hon\u00f3rio<\/figcaption><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1-1024x1024.jpg\" alt=\"\" class=\"wp-image-26076\"\/><\/a><figcaption>Rodrigo Pires<\/figcaption><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p-1024x1024.jpg\" alt=\"\" class=\"wp-image-25800\"\/><\/a><figcaption>Bruno Feitosa<\/figcaption><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/WFAA_Reforma-tributaria-analise-dos-vetos-do-Poder-Executivo-e-proximos-passos.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique e fa\u00e7a o download da revista completa em formato PDF..\"><\/object><a id=\"wp-block-file--media-023caee7-4c00-4c55-9693-0de8817f4d2c\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/WFAA_Reforma-tributaria-analise-dos-vetos-do-Poder-Executivo-e-proximos-passos.pdf\">Clique e fa\u00e7a o download da revista completa em formato PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/WFAA_Reforma-tributaria-analise-dos-vetos-do-Poder-Executivo-e-proximos-passos.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-023caee7-4c00-4c55-9693-0de8817f4d2c\">Baixar<\/a><\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u00cdndice<\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-vetos-1-a-21-p-gina-6\"><strong>Vetos 1 a 21<\/strong> &#8211; p\u00e1gina 6<\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li>1 a 5 &#8211; <strong>Fundos<\/strong> &#8211; p\u00e1gina 6<\/li><li>6 &#8211; <strong>Responsabilidade solid\u00e1ria do adquirente<\/strong> &#8211; p\u00e1gina 9<\/li><li>7 &#8211; <strong>Encerramento do diferimento em opera\u00e7\u00f5es com produtor rural <br>n\u00e3o contribuinte de IBS e CBS<\/strong> &#8211; p\u00e1gina 10<\/li><li>8 &#8211; <strong>Al\u00edquota zero na importa\u00e7\u00e3o de servi\u00e7os financeiros<\/strong> &#8211; p\u00e1gina 12<\/li><li>9 &#8211; <strong>Opera\u00e7\u00f5es com im\u00f3veis<\/strong> &#8211; p\u00e1gina 13<\/li><li>10 e 11 &#8211; <strong>Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico &#8211; DTE<\/strong> &#8211; p\u00e1gina 15<\/li><li>12 &#8211; <strong>Desonera\u00e7\u00e3o de exporta\u00e7\u00f5es minerais do Imposto Seletivo<\/strong> &#8211; p\u00e1gina 16<\/li><li>13 &#8211; <strong>Multa calculada sobre o valor do IS incidente sobre tabaco<\/strong> &#8211; p\u00e1gina 20<\/li><li>14 e 15 &#8211; <strong>Cr\u00e9dito presumido de IBS em importa\u00e7\u00e3o para revenda na ZFM e ALC<\/strong> &#8211; p\u00e1gina 22<\/li><li>16 &#8211; <strong>Cr\u00e9dito presumido de CBS para produtos com al\u00edquota zero de IPI, <br>produzidos na ZFM<\/strong> &#8211; p\u00e1gina 23<\/li><li>17 &#8211; <strong>Revis\u00e3o de regimes diferenciados, especiais e espec\u00edficos<\/strong> &#8211; p\u00e1gina 25<\/li><li>18 e 19 &#8211; <strong>Recria\u00e7\u00e3o da ESAF<\/strong> &#8211; p\u00e1gina 27<\/li><li>20 &#8211; <strong>Substitui\u00e7\u00e3o tribut\u00e1ria no Simples Naciona<\/strong>l &#8211; p\u00e1gina 29<\/li><li>21 &#8211; <strong>Servi\u00e7os ligados \u00e0 soberania e \u00e0 seguran\u00e7a nacional<\/strong> &#8211; p\u00e1gina 30<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Transi\u00e7\u00e3o e pr\u00f3ximos passos<\/strong> &#8211; p\u00e1gina 31<\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Como podemos ajudar? <\/strong>p\u00e1gina 33<\/h5>\n","protected":false},"excerpt":{"rendered":"<p>English version, click here. A Lei Complementar n\u00ba 214\/2025 representa um marco na reforma tribut\u00e1ria brasileira, ao instituir o IVA-Dual (IBS\/CBS) e o Imposto Seletivo, este \u00faltimo ainda sujeito \u00e0 regulamenta\u00e7\u00e3o espec\u00edfica para defini\u00e7\u00e3o de al\u00edquotas. A implementa\u00e7\u00e3o desta nova legisla\u00e7\u00e3o trar\u00e1 desafios e oportunidades significativas para empresas e contribuintes, exigindo uma an\u00e1lise criteriosa dos [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":27846,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-27841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/27841","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=27841"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/27841\/revisions"}],"predecessor-version":[{"id":172476,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/27841\/revisions\/172476"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=27841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=27841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=27841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}