{"id":9960360112,"date":"2025-05-12T14:26:01","date_gmt":"2025-05-12T17:26:01","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960360112"},"modified":"2025-05-13T19:50:26","modified_gmt":"2025-05-13T22:50:26","slug":"reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/","title":{"rendered":"Reforma Tribut\u00e1ria: Entenda a Cria\u00e7\u00e3o do IBS, CBS e IS"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 4 minutos<\/small><\/p> <p data-start=\"341\" data-end=\"723\">A Reforma Tribut\u00e1ria brasileira come\u00e7ou a sair do papel com a publica\u00e7\u00e3o da <strong data-start=\"417\" data-end=\"449\">Lei Complementar n\u00ba 214\/2025<\/strong>, que regulamenta parte da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/emendas\/emc\/emc132.htm\" rel=\"nofollow noopener\" target=\"_blank\"><strong data-start=\"476\" data-end=\"510\">Emenda Constitucional 132\/2023<\/strong><\/a>. Um dos pilares dessa transforma\u00e7\u00e3o \u00e9 a cria\u00e7\u00e3o de <strong data-start=\"562\" data-end=\"585\">tr\u00eas novos tributos<\/strong> sobre o consumo: o <strong data-start=\"605\" data-end=\"644\">IBS (Imposto sobre Bens e Servi\u00e7os)<\/strong>, a <strong data-start=\"648\" data-end=\"692\">CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong> e o <strong data-start=\"697\" data-end=\"722\">IS (Imposto Seletivo)<\/strong>.<\/p>\n<p data-start=\"725\" data-end=\"1026\">Esses tributos substituem o antigo modelo fragmentado, com diversos impostos federais, estaduais e municipais, e prometem simplificar o sistema tribut\u00e1rio, melhorar a arrecada\u00e7\u00e3o e tornar o ambiente de neg\u00f3cios mais eficiente. Mas o que exatamente s\u00e3o o IBS, a CBS e o IS? E como funcionam na pr\u00e1tica?<\/p>\n<p data-start=\"1028\" data-end=\"1057\">Vamos entender ponto a ponto.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#O_que_e_o_IBS\" >O que \u00e9 o IBS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#O_que_e_a_CBS\" >O que \u00e9 a CBS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#O_que_e_o_IS\" >O que \u00e9 o IS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#Por_que_criar_tres_tributos_e_nao_apenas_um\" >Por que criar tr\u00eas tributos e n\u00e3o apenas um?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#Quais_os_objetivos_da_criacao_do_IBS_CBS_e_IS\" >Quais os objetivos da cria\u00e7\u00e3o do IBS, CBS e IS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#Como_sera_a_transicao\" >Como ser\u00e1 a transi\u00e7\u00e3o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#E_o_que_muda_na_pratica_para_o_contribuinte\" >E o que muda na pr\u00e1tica para o contribuinte?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-entenda-a-criacao-do-ibs-cbs-e-is\/#Conclusao\" >Conclus\u00e3o<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"1064\" data-end=\"1081\"><span class=\"ez-toc-section\" id=\"O_que_e_o_IBS\"><\/span>O que \u00e9 o IBS?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1083\" data-end=\"1254\">O <strong data-start=\"1085\" data-end=\"1124\">IBS (Imposto sobre Bens e Servi\u00e7os)<\/strong> \u00e9 um tributo de compet\u00eancia <strong data-start=\"1153\" data-end=\"1215\">compartilhada entre Estados, Distrito Federal e Munic\u00edpios<\/strong>, criado para substituir dois impostos:<\/p>\n<ul data-start=\"1256\" data-end=\"1400\">\n<li data-start=\"1256\" data-end=\"1331\">\n<p data-start=\"1258\" data-end=\"1331\"><strong data-start=\"1258\" data-end=\"1319\">ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os)<\/strong> \u2014 estadual;<\/p>\n<\/li>\n<li data-start=\"1332\" data-end=\"1400\">\n<p data-start=\"1334\" data-end=\"1400\"><strong data-start=\"1334\" data-end=\"1387\">ISS (Imposto sobre Servi\u00e7os de Qualquer Natureza)<\/strong> \u2014 municipal.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1402\" data-end=\"1711\">O IBS \u00e9 estruturado como um <strong data-start=\"1430\" data-end=\"1468\">imposto sobre valor agregado (IVA)<\/strong>, com incid\u00eancia ampla sobre bens materiais e imateriais, mercadorias, servi\u00e7os e direitos. Ele ser\u00e1 cobrado em todas as etapas da cadeia produtiva, com <strong data-start=\"1621\" data-end=\"1643\">cr\u00e9dito financeiro<\/strong> integral, o que evita a cumulatividade do imposto (efeito cascata).<\/p>\n<p data-start=\"1713\" data-end=\"1867\">A arrecada\u00e7\u00e3o ser\u00e1 feita por um sistema nacional unificado, mas a al\u00edquota ser\u00e1 <strong data-start=\"1793\" data-end=\"1830\">definida por cada ente federativo<\/strong>, respeitando regras de uniformidade.<\/p>\n<h2 data-start=\"1874\" data-end=\"1891\"><span class=\"ez-toc-section\" id=\"O_que_e_a_CBS\"><\/span>O que \u00e9 a CBS?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1893\" data-end=\"2004\">A <strong data-start=\"1895\" data-end=\"1939\">CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong> \u00e9 de compet\u00eancia <strong data-start=\"1957\" data-end=\"1968\">federal<\/strong>, e substitui os seguintes tributos:<\/p>\n<ul data-start=\"2006\" data-end=\"2278\">\n<li data-start=\"2006\" data-end=\"2048\">\n<p data-start=\"2008\" data-end=\"2048\"><strong data-start=\"2008\" data-end=\"2047\">PIS (Programa de Integra\u00e7\u00e3o Social)<\/strong>;<\/p>\n<\/li>\n<li data-start=\"2049\" data-end=\"2119\">\n<p data-start=\"2051\" data-end=\"2119\"><strong data-start=\"2051\" data-end=\"2118\">Cofins (Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social)<\/strong>;<\/p>\n<\/li>\n<li data-start=\"2120\" data-end=\"2278\">\n<p data-start=\"2122\" data-end=\"2278\"><strong data-start=\"2122\" data-end=\"2171\">IPI (Imposto sobre Produtos Industrializados)<\/strong> \u2014 apenas em parte, j\u00e1 que o novo IPI ficar\u00e1 restrito a produtos industrializados com efeitos extrafiscais.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2280\" data-end=\"2510\">Assim como o IBS, a CBS \u00e9 um imposto sobre valor agregado com <strong data-start=\"2342\" data-end=\"2370\">n\u00e3o cumulatividade ampla<\/strong>, permitindo o aproveitamento de cr\u00e9dito de forma direta e transparente. A al\u00edquota ser\u00e1 <strong data-start=\"2459\" data-end=\"2485\">\u00fanica para todo o pa\u00eds<\/strong>, determinada pela Uni\u00e3o.<\/p>\n<p data-start=\"2512\" data-end=\"2658\">A CBS ser\u00e1 aplicada a praticamente todas as opera\u00e7\u00f5es de fornecimento de bens e presta\u00e7\u00e3o de servi\u00e7os, incluindo o setor digital e as importa\u00e7\u00f5es.<\/p>\n<h2 data-start=\"2665\" data-end=\"2681\"><span class=\"ez-toc-section\" id=\"O_que_e_o_IS\"><\/span>O que \u00e9 o IS?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2683\" data-end=\"2860\">O <strong data-start=\"2685\" data-end=\"2710\">IS (Imposto Seletivo)<\/strong>, por sua vez, \u00e9 um tributo federal com car\u00e1ter <strong data-start=\"2758\" data-end=\"2773\">extrafiscal<\/strong>. Isso significa que sua principal fun\u00e7\u00e3o n\u00e3o \u00e9 arrecadat\u00f3ria, mas sim <strong data-start=\"2844\" data-end=\"2859\">regulat\u00f3ria<\/strong>.<\/p>\n<p data-start=\"2862\" data-end=\"2947\">O IS incide sobre <strong data-start=\"2880\" data-end=\"2940\">bens e servi\u00e7os prejudiciais \u00e0 sa\u00fade ou ao meio ambiente<\/strong>, como:<\/p>\n<ul data-start=\"2949\" data-end=\"3110\">\n<li data-start=\"2949\" data-end=\"2970\">\n<p data-start=\"2951\" data-end=\"2970\">Bebidas alco\u00f3licas;<\/p>\n<\/li>\n<li data-start=\"2971\" data-end=\"3003\">\n<p data-start=\"2973\" data-end=\"3003\">Produtos fum\u00edgenos (cigarros);<\/p>\n<\/li>\n<li data-start=\"3004\" data-end=\"3028\">\n<p data-start=\"3006\" data-end=\"3028\">Derivados do petr\u00f3leo;<\/p>\n<\/li>\n<li data-start=\"3029\" data-end=\"3060\">\n<p data-start=\"3031\" data-end=\"3060\">Ve\u00edculos altamente poluentes;<\/p>\n<\/li>\n<li data-start=\"3061\" data-end=\"3110\">\n<p data-start=\"3063\" data-end=\"3110\">Produtos com alto teor de a\u00e7\u00facar, entre outros.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3112\" data-end=\"3343\">A al\u00edquota do IS ser\u00e1 vari\u00e1vel, de acordo com a natureza do bem ou servi\u00e7o, e definida por <strong data-start=\"3203\" data-end=\"3221\">lei espec\u00edfica<\/strong>. A inten\u00e7\u00e3o \u00e9 desestimular o consumo de determinados produtos e direcionar comportamentos, como j\u00e1 ocorre com o IPI hoje.<\/p>\n<h2 data-start=\"3350\" data-end=\"3397\"><span class=\"ez-toc-section\" id=\"Por_que_criar_tres_tributos_e_nao_apenas_um\"><\/span>Por que criar tr\u00eas tributos e n\u00e3o apenas um?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3399\" data-end=\"3527\">Embora IBS e CBS pare\u00e7am semelhantes, a exist\u00eancia de dois tributos decorre da necessidade de manter a <strong data-start=\"3502\" data-end=\"3526\">autonomia federativa<\/strong>:<\/p>\n<ul data-start=\"3529\" data-end=\"3720\">\n<li data-start=\"3529\" data-end=\"3581\">\n<p data-start=\"3531\" data-end=\"3581\">A <strong data-start=\"3533\" data-end=\"3540\">CBS<\/strong> \u00e9 federal e substitui tributos da Uni\u00e3o;<\/p>\n<\/li>\n<li data-start=\"3582\" data-end=\"3667\">\n<p data-start=\"3584\" data-end=\"3667\">O <strong data-start=\"3586\" data-end=\"3593\">IBS<\/strong> \u00e9 estadual e municipal, preservando a arrecada\u00e7\u00e3o dos entes subnacionais;<\/p>\n<\/li>\n<li data-start=\"3668\" data-end=\"3720\">\n<p data-start=\"3670\" data-end=\"3720\">O <strong data-start=\"3672\" data-end=\"3678\">IS<\/strong> complementa ambos com fun\u00e7\u00e3o regulat\u00f3ria.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3722\" data-end=\"3827\">Assim, cada ente federativo mant\u00e9m poder de arrecada\u00e7\u00e3o, respeitando a Constitui\u00e7\u00e3o e o pacto federativo.<\/p>\n<h2 data-start=\"3834\" data-end=\"3884\"><span class=\"ez-toc-section\" id=\"Quais_os_objetivos_da_criacao_do_IBS_CBS_e_IS\"><\/span>Quais os objetivos da cria\u00e7\u00e3o do IBS, CBS e IS?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3886\" data-end=\"3923\">A cria\u00e7\u00e3o desses novos tributos visa:<\/p>\n<ul data-start=\"3925\" data-end=\"4399\">\n<li data-start=\"3925\" data-end=\"3996\">\n<p data-start=\"3927\" data-end=\"3996\">\u2705 <strong data-start=\"3929\" data-end=\"3957\">Simplifica\u00e7\u00e3o tribut\u00e1ria<\/strong>: substituindo cinco tributos por tr\u00eas;<\/p>\n<\/li>\n<li data-start=\"3997\" data-end=\"4053\">\n<p data-start=\"3999\" data-end=\"4053\">\u2705 <strong data-start=\"4001\" data-end=\"4033\">Elimina\u00e7\u00e3o da cumulatividade<\/strong>: com cr\u00e9dito amplo;<\/p>\n<\/li>\n<li data-start=\"4054\" data-end=\"4140\">\n<p data-start=\"4056\" data-end=\"4140\">\u2705 <strong data-start=\"4058\" data-end=\"4095\">Transpar\u00eancia para o contribuinte<\/strong>: com tributos evidentes no documento fiscal;<\/p>\n<\/li>\n<li data-start=\"4141\" data-end=\"4220\">\n<p data-start=\"4143\" data-end=\"4220\">\u2705 <strong data-start=\"4145\" data-end=\"4173\">Redu\u00e7\u00e3o da guerra fiscal<\/strong>: ao tributar no destino, e n\u00e3o mais na origem;<\/p>\n<\/li>\n<li data-start=\"4221\" data-end=\"4317\">\n<p data-start=\"4223\" data-end=\"4317\">\u2705 <strong data-start=\"4225\" data-end=\"4243\">Justi\u00e7a fiscal<\/strong>: com desonera\u00e7\u00e3o parcial para setores essenciais (sa\u00fade, educa\u00e7\u00e3o, etc.);<\/p>\n<\/li>\n<li data-start=\"4318\" data-end=\"4399\">\n<p data-start=\"4320\" data-end=\"4399\">\u2705 <strong data-start=\"4322\" data-end=\"4350\">Maior seguran\u00e7a jur\u00eddica<\/strong>: com normas claras e uniformes para todo o pa\u00eds.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"4406\" data-end=\"4431\"><span class=\"ez-toc-section\" id=\"Como_sera_a_transicao\"><\/span>Como ser\u00e1 a transi\u00e7\u00e3o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4433\" data-end=\"4500\">A aplica\u00e7\u00e3o dos novos tributos ser\u00e1 <strong data-start=\"4469\" data-end=\"4480\">gradual<\/strong>, entre 2026 e 2033:<\/p>\n<ul data-start=\"4502\" data-end=\"4674\">\n<li data-start=\"4502\" data-end=\"4550\">\n<p data-start=\"4504\" data-end=\"4550\"><strong data-start=\"4504\" data-end=\"4511\">CBS<\/strong> come\u00e7a em 2026, com al\u00edquota reduzida;<\/p>\n<\/li>\n<li data-start=\"4551\" data-end=\"4613\">\n<p data-start=\"4553\" data-end=\"4613\"><strong data-start=\"4553\" data-end=\"4560\">IBS<\/strong> inicia com al\u00edquota teste em 2026 e evolui at\u00e9 2029;<\/p>\n<\/li>\n<li data-start=\"4614\" data-end=\"4674\">\n<p data-start=\"4616\" data-end=\"4674\">O sistema anterior ser\u00e1 extinto completamente em <strong data-start=\"4665\" data-end=\"4673\">2033<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4676\" data-end=\"4798\">Durante a transi\u00e7\u00e3o, haver\u00e1 <strong data-start=\"4704\" data-end=\"4736\">conviv\u00eancia entre os regimes<\/strong>, exigindo aten\u00e7\u00e3o das empresas quanto ao planejamento fiscal.<\/p>\n<h2 data-start=\"4805\" data-end=\"4852\"><span class=\"ez-toc-section\" id=\"E_o_que_muda_na_pratica_para_o_contribuinte\"><\/span>E o que muda na pr\u00e1tica para o contribuinte?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4854\" data-end=\"4887\">Empresas e profissionais dever\u00e3o:<\/p>\n<ul data-start=\"4889\" data-end=\"5249\">\n<li data-start=\"4889\" data-end=\"4949\">\n<p data-start=\"4891\" data-end=\"4949\"><strong data-start=\"4891\" data-end=\"4919\">Rever contratos e pre\u00e7os<\/strong> com base nas novas al\u00edquotas;<\/p>\n<\/li>\n<li data-start=\"4950\" data-end=\"5008\">\n<p data-start=\"4952\" data-end=\"5008\"><strong data-start=\"4952\" data-end=\"5007\">Atualizar sistemas de emiss\u00e3o de documentos fiscais<\/strong>;<\/p>\n<\/li>\n<li data-start=\"5009\" data-end=\"5088\">\n<p data-start=\"5011\" data-end=\"5088\"><strong data-start=\"5011\" data-end=\"5044\">Reorganizar sua contabilidade<\/strong> para se adaptar ao regime de cr\u00e9dito amplo;<\/p>\n<\/li>\n<li data-start=\"5089\" data-end=\"5144\">\n<p data-start=\"5091\" data-end=\"5144\"><strong data-start=\"5091\" data-end=\"5143\">Ficar atentos aos prazos e obriga\u00e7\u00f5es acess\u00f3rias<\/strong>;<\/p>\n<\/li>\n<li data-start=\"5145\" data-end=\"5249\">\n<p data-start=\"5147\" data-end=\"5249\"><strong data-start=\"5147\" data-end=\"5192\">Participar de capacita\u00e7\u00f5es e treinamentos<\/strong>, especialmente para equipes de contabilidade e finan\u00e7as.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"5256\" data-end=\"5268\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span>Conclus\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"5270\" data-end=\"5511\">A cria\u00e7\u00e3o do IBS, CBS e IS \u00e9 um marco da Reforma Tribut\u00e1ria brasileira. Ao substituir um sistema desarticulado por um modelo moderno e eficiente, o pa\u00eds d\u00e1 um passo importante rumo \u00e0 simplifica\u00e7\u00e3o, \u00e0 transpar\u00eancia e \u00e0 competitividade fiscal.<\/p>\n<p data-start=\"5513\" data-end=\"5709\">Contadores, advogados e empres\u00e1rios devem se preparar desde j\u00e1 para a transi\u00e7\u00e3o, buscando entender n\u00e3o apenas os tributos em si, mas <strong data-start=\"5646\" data-end=\"5708\">as oportunidades e os riscos que surgem nesse novo cen\u00e1rio<\/strong>.<\/p>\n<p data-start=\"5513\" data-end=\"5709\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/reforma-tributaria-o-que-muda-com-a-nova-lei-complementar-no-214-2025\/\" rel=\"bookmark\">Reforma Tribut\u00e1ria: O que muda com a nova Lei Complementar n\u00ba 214\/2025?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entenda a cria\u00e7\u00e3o do IBS, CBS e IS pela Reforma Tribut\u00e1ria: novos tributos que substituem ICMS, ISS, PIS e Cofins com foco em simplifica\u00e7\u00e3o e transpar\u00eancia.<\/p>\n","protected":false},"author":8,"featured_media":9960360113,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_mbp_gutenberg_autopost":false,"maa_idioma":"","maa_pais":"","footnotes":""},"categories":[5231],"tags":[5233,5232,5265,1482],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960360112","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-cbs","tag-ibs","tag-is","tag-reforma-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=9960360112"}],"version-history":[{"count":4,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360112\/revisions"}],"predecessor-version":[{"id":9960360146,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960360112\/revisions\/9960360146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960360113"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960360112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960360112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960360112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}