{"id":2893,"date":"2023-11-10T11:27:15","date_gmt":"2023-11-10T13:27:15","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2893"},"modified":"2025-09-09T00:26:14","modified_gmt":"2025-09-09T03:26:14","slug":"reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA \u00c9 APROVADA NO SENADO \u2013 VEJA OS PRINCIPAIS PONTOS"},"content":{"rendered":"<p><span data-contrast=\"auto\">O Senado aprovou essa semana em dois turnos, por maioria qualificada de 2\/3 (53 votos), o texto da reforma tribut\u00e1ria. A <a href=\"https:\/\/www12.senado.leg.br\/tv\/programas\/noticias-1\/2023\/11\/senado-aprova-reforma-tributaria\">aprova\u00e7\u00e3o<\/a> da reforma no Senado era praticamente o passo derradeiro para que aquela seja efetivamente institu\u00edda. Ainda que haja diverg\u00eancia ao quanto aprovado inicialmente na C\u00e2mara, houve grande consenso entre as casas legislativas, o que permite o avan\u00e7o e promulga\u00e7\u00e3o, ainda que de forma parcial.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O texto base votado foi aprovado na Comiss\u00e3o de Constitui\u00e7\u00e3o e Justi\u00e7a (CCJ) no dia 07.11 com poucos ajustes em rela\u00e7\u00e3o ao <a href=\"https:\/\/vvfconsultores.com.br\/blog\/afinal-o-que-muda-com-a-nova-reforma-tributaria\/\">quanto aprovado<\/a> na C\u00e2mara, em julho. <\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os principais pontos aprovados no senado frente ao texto da c\u00e2mara s\u00e3o:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Previs\u00e3o que os regimes espec\u00edficos da IBS e da CBS dever\u00e3o (e n\u00e3o poder\u00e3o) ser previstos em lei complementar, o que refor\u00e7a a obrigatoriedade de que esses regimes sejam institu\u00eddos;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Retorno da veda\u00e7\u00e3o da incid\u00eancia Imposto Seletivo (IS) sobre bens e servi\u00e7os que tenham al\u00edquotas reduzidas da CBS e do IBS;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">IS sobre armas<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Inclus\u00e3o de veda\u00e7\u00e3o para que a Uni\u00e3o, os Estados e os Munic\u00edpios editem normas infralegais sobre mat\u00e9ria tribut\u00e1ria sem dar ampla publicidade aos estudos e pareceres que as embasaram;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Previs\u00e3o de que a lei complementar do IBS e da CBS dever\u00e1 dispor sobre crit\u00e9rios de obriga\u00e7\u00f5es acess\u00f3rias;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Permiss\u00e3o para que os Estados que possuam contribui\u00e7\u00f5es estaduais sobre produtos prim\u00e1rios e semielaborados criadas como condi\u00e7\u00f5es para benef\u00edcios do ICMS substituam essas contribui\u00e7\u00f5es por outras semelhantes n\u00e3o vinculadas ao ICMS, as quais poder\u00e3o vigorar at\u00e9 2043;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Amplia\u00e7\u00e3o das hip\u00f3teses de redu\u00e7\u00e3o de al\u00edquota em 100% para as entidades de Inova\u00e7\u00e3o, Ci\u00eancia e Tecnologia (ICT) sem fins lucrativos, a qual abranger\u00e3o tamb\u00e9m o IBS, e n\u00e3o s\u00f3 a CBS;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">Altera\u00e7\u00e3o da reda\u00e7\u00e3o do dispositivo que previa a redu\u00e7\u00e3o em 60% das al\u00edquotas de IBS e CBS para servi\u00e7os de transporte coletivo de passageiros rodovi\u00e1rio e metrovi\u00e1rio de car\u00e1ter urbano, semiurbano e metropolitano, de forma a restringir essa redu\u00e7\u00e3o somente para o transporte p\u00fablico;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"9\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aquisi\u00e7\u00e3o de medicamentos e dispositivos m\u00e9dicos pela administra\u00e7\u00e3o direta, autarquias e funda\u00e7\u00f5es p\u00fablicas, bem como pelas entidades de assist\u00eancia social de que trata o art. 150, VI, \u201cc\u201d da Constitui\u00e7\u00e3o Federal ser\u00e3o beneficiadas pela redu\u00e7\u00e3o de al\u00edquota de 100% da CBS e do IBS, nos termos definidos em Lei Complementar;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"10\" data-aria-level=\"1\"><span data-contrast=\"auto\">Permiss\u00e3o de que pessoas f\u00edsicas sejam benefici\u00e1rias do Fundo de Compensa\u00e7\u00e3o de Benef\u00edcios Fiscais;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aumento para R$ 60 bilh\u00f5es no fundo mantido pela Uni\u00e3o para reduzir as desigualdades regionais e sociais e diminuir as compet\u00eancias do comit\u00ea gestor do futuro imposto estadual e municipal<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Previs\u00e3o de que as importa\u00e7\u00f5es realizadas por \u00f3rg\u00e3os p\u00fablicos ter\u00e3o igualdade de tratamento em rela\u00e7\u00e3o \u00e0s aquisi\u00e7\u00f5es internas;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Previs\u00e3o de que haver\u00e1 o cashback tamb\u00e9m para opera\u00e7\u00f5es com o g\u00e1s liquefeito de petr\u00f3leo ao consumidor de baixa renda.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Redu\u00e7\u00e3o do prazo para o envio pelo Executivo dos projetos de lei que regulamentem a Emenda Constitucional derivada da PEC n\u00ba 45\/19 para 180 dias ap\u00f3s a promulga\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Redu\u00e7\u00e3o do prazo para o envio pelo Executivo do projeto de lei tratando da reforma da tributa\u00e7\u00e3o da renda para 90 dias, e institui\u00e7\u00e3o de um prazo de 90 dias para que o Executivo envie um projeto de reforma da tributa\u00e7\u00e3o da folha.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Prorroga\u00e7\u00e3o de benef\u00edcios fiscais do IPI, que ser\u00e1 extinto, para plantas automobil\u00edsticas nas regi\u00f5es Norte, Nordeste e Centro-Oeste at\u00e9 2032. A novidade \u00e9 que a regalia s\u00f3 ser\u00e1 oferecida para autom\u00f3veis \u201cdescarbonizantes\u201d, como carros el\u00e9tricos.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Redu\u00e7\u00e3o de 60% para o setor de eventos e a atividade de micro e minigera\u00e7\u00e3o distribu\u00edda ter\u00e1 disciplina espec\u00edfica em lei complementar;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">Regime tribut\u00e1rio diferenciado para os Correios;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"9\" data-aria-level=\"1\"><span data-contrast=\"auto\">Extens\u00e3o dos benef\u00edcios da ZFM para as ALC<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"10\" data-aria-level=\"1\"><span data-contrast=\"auto\">Regime favorecido para hidrog\u00eanio verde e fertilizante derivado de processo produtivo<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"11\" data-aria-level=\"1\"><span data-contrast=\"auto\">Nova faixa de redu\u00e7\u00e3o de 30% nas al\u00edquotas para os \u201cservi\u00e7os de profiss\u00e3o intelectual, de natureza cient\u00edfica, liter\u00e1ria ou art\u00edstica, desde que sejam submetidas a fiscaliza\u00e7\u00e3o por conselho profissional\u201d, tais como advogados, contadores e engenheiros.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0fc\" data-font=\"Wingdings\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"12\" data-aria-level=\"1\"><span data-contrast=\"auto\">Por fim, criou-se uma trava para as al\u00edquotas de IBS e CBS que obedecer\u00e1 ao c\u00e1lculo da m\u00e9dia dos tributos em extin\u00e7\u00e3o, em propor\u00e7\u00e3o ao PIB no per\u00edodo de 2012 a 2021. Esta m\u00e9dia ser\u00e1 verificada tamb\u00e9m para o futuro nos quatro anos seguintes \u00e0 reforma, de modo a se obter um teto de refer\u00eancia justo. Caso a arrecada\u00e7\u00e3o exceda, um gatilho poder\u00e1 ser acionado para reduzir a cobran\u00e7a.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:714}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O texto agora retornar\u00e1 para a C\u00e2mara dos Deputados, a qual analisar\u00e1 o tema mais uma vez.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se houver a aprova\u00e7\u00e3o em dois turnos por maioria qualificada de 3\/5 dos deputados (308), as partes aprovadas s\u00e3o promulgadas como Emendas Constitucionais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Registra-se ainda a possibilidade de se promulgar parcialmente as propostas, de modo a evitar que toda a reforma fique travada por diverg\u00eancias entre as casas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Conte com a VVF para se manter informado.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Senado aprovou essa semana em dois turnos, por maioria qualificada de 2\/3 (53 votos), o texto da reforma tribut\u00e1ria. A aprova\u00e7\u00e3o da reforma no Senado era praticamente o passo derradeiro para que aquela seja efetivamente institu\u00edda. Ainda que haja diverg\u00eancia ao quanto aprovado inicialmente na C\u00e2mara, houve grande consenso entre as casas legislativas, o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3402,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[350,349,309,35,310],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>REFORMA TRIBUT\u00c1RIA \u00c9 APROVADA NO SENADO \u2013 VEJA OS PRINCIPAIS PONTOS - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"O Senado aprovou o texto da reforma tribut\u00e1ria. A aprova\u00e7\u00e3o era praticamente o passo derradeiro para que aquela seja efetivamente institu\u00edda.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"REFORMA TRIBUT\u00c1RIA \u00c9 APROVADA NO SENADO \u2013 VEJA OS PRINCIPAIS PONTOS - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"O Senado aprovou o texto da reforma tribut\u00e1ria. A aprova\u00e7\u00e3o era praticamente o passo derradeiro para que aquela seja efetivamente institu\u00edda.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/\" \/>\r\n<meta property=\"og:site_name\" content=\"VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"article:published_time\" content=\"2023-11-10T13:27:15+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-09-09T03:26:14+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/11\/52-\u2013-senado.png\" \/>\r\n\t<meta property=\"og:image:width\" content=\"845\" \/>\r\n\t<meta property=\"og:image:height\" content=\"605\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutos\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/\",\"name\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"description\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vvfconsultores.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/11\/52-\\u2013-senado.png\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/11\/52-\\u2013-senado.png\",\"width\":845,\"height\":605},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/#webpage\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/\",\"name\":\"REFORMA TRIBUT\\u00c1RIA \\u00c9 APROVADA NO SENADO \\u2013 VEJA OS PRINCIPAIS PONTOS - VVF Consultores Tribut\\u00e1rios | Blog\",\"isPartOf\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/#primaryimage\"},\"datePublished\":\"2023-11-10T13:27:15+00:00\",\"dateModified\":\"2025-09-09T03:26:14+00:00\",\"author\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\"},\"description\":\"O Senado aprovou o texto da reforma tribut\\u00e1ria. A aprova\\u00e7\\u00e3o era praticamente o passo derradeiro para que aquela seja efetivamente institu\\u00edda.\",\"breadcrumb\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/reforma-tributaria-e-aprovada-no-senado-veja-os-principais-pontos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/vvfconsultores.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"REFORMA TRIBUT\\u00c1RIA \\u00c9 APROVADA NO SENADO \\u2013 VEJA OS PRINCIPAIS PONTOS\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\",\"name\":\"VVF Consultores\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#personlogo\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"caption\":\"VVF Consultores\"},\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/author\/vvfconsult\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2893"}],"collection":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/comments?post=2893"}],"version-history":[{"count":1,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2893\/revisions"}],"predecessor-version":[{"id":2896,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2893\/revisions\/2896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media\/3402"}],"wp:attachment":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media?parent=2893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/categories?post=2893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/tags?post=2893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}