{"id":10068,"date":"2025-12-30T07:09:19","date_gmt":"2025-12-30T10:09:19","guid":{"rendered":"https:\/\/igansiadvocacia.adv.br\/textos\/?p=10068"},"modified":"2025-12-30T07:09:19","modified_gmt":"2025-12-30T10:09:19","slug":"reforma-tributaria","status":"publish","type":"post","link":"https:\/\/igansiadvocacia.adv.br\/textos\/reforma-tributaria\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA"},"content":{"rendered":"<p>[vc_row bg_type=&#8221;bg_color&#8221; bg_override=&#8221;full&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_single_image image=&#8221;10069&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_rounded&#8221;][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row][vc_row bg_type=&#8221;bg_color&#8221; bg_override=&#8221;full&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/XFMF4sxC41M?si=doJZxYGcvuB8hq7_\" width=\"760\" height=\"415\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row bg_type=&#8221;bg_color&#8221; bg_override=&#8221;full&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column][vc_column_text]<\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: x-large;\"><b>O que mudou nesta semana e o que o contribuinte precisa saber agora<\/b><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>Material informativo gratuito<\/b><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>Autoria: Dra. Ana Igansi \u2013 Advocacia Empresarial e Tribut\u00e1ria<\/b><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">A Reforma Tribut\u00e1ria entrou em uma fase decisiva.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">O que antes era apenas debate legislativo agora come\u00e7a a impactar, de forma pr\u00e1tica, a rotina de contribuintes, empresas e profissionais liberais.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Novas regras, novos tributos e um per\u00edodo de transi\u00e7\u00e3o exigem aten\u00e7\u00e3o, informa\u00e7\u00e3o correta e planejamento.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Este material foi elaborado com o compromisso de <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>traduzir o Direito Tribut\u00e1rio em linguagem clara<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, sem perder a t\u00e9cnica que norteia a advocacia respons\u00e1vel.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>1. Per\u00edodo de adapta\u00e7\u00e3o sem multas: o que isso significa na pr\u00e1tica?<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Uma das principais novidades desta semana foi a <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>confirma\u00e7\u00e3o de um per\u00edodo inicial de adapta\u00e7\u00e3o<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, no qual <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>n\u00e3o haver\u00e1 aplica\u00e7\u00e3o imediata de multas<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> por falhas formais relacionadas \u00e0 implanta\u00e7\u00e3o dos novos tributos.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>O que o contribuinte precisa entender:<\/b><\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">A partir de <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>2026<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, passam a coexistir:<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">a.1) o sistema tribut\u00e1rio atual, e<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">a.2) o novo modelo da Reforma Tribut\u00e1ria.<\/span><\/span><\/p>\n<ol start=\"2\" type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Durante os <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>primeiros meses da implementa\u00e7\u00e3o<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, erros formais na adequa\u00e7\u00e3o:<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">b.1)<\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b> n\u00e3o gerar\u00e3o penalidades autom\u00e1ticas<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, desde que n\u00e3o haja m\u00e1-f\u00e9 ou fraude.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #0070c0;\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>Aten\u00e7\u00e3o:<\/b><\/u><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Isso <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>n\u00e3o \u00e9 isen\u00e7\u00e3o de obriga\u00e7\u00f5es<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, mas sim um <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>per\u00edodo de transi\u00e7\u00e3o pedag\u00f3gica<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, pensado para permitir ajustes de sistemas, contabilidade e processos internos.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>2. CBS e IBS: os novos tributos que voc\u00ea precisa conhecer<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">A Reforma Tribut\u00e1ria substitui diversos tributos por dois principais:<\/span><\/span><\/p>\n<ol>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>CBS \u2013 Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Substitui <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>PIS, Cofins e IPI<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> (na maior parte dos casos).<\/span><\/span><\/p>\n<ol start=\"2\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>IBS \u2013 Imposto sobre Bens e Servi\u00e7os<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Substitui <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>ICMS e ISS<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #0070c0;\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>Importante:<\/b><\/u><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Esses tributos seguem a l\u00f3gica do <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>IVA (Imposto sobre Valor Agregado)<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, com:<\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">n\u00e3o cumulatividade plena;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">cr\u00e9dito financeiro mais amplo;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">tributa\u00e7\u00e3o no destino.<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>3. Emiss\u00e3o de notas fiscais: o que muda?<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Outra orienta\u00e7\u00e3o refor\u00e7ada nesta semana pela Receita Federal diz respeito \u00e0 <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>emiss\u00e3o de documentos fiscais eletr\u00f4nicos, a partir de 1\u00ba de janeiro de 2026<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>A partir do in\u00edcio da transi\u00e7\u00e3o:<\/b><\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">As notas fiscais dever\u00e3o:<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">a.1)<\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b> destacar CBS e IBS separadamente<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">;<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">a.2) seguir <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>novas notas t\u00e9cnicas<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> (NF-e, NFC-e, NFS-e).<\/span><\/span><\/p>\n<ol start=\"2\" type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Surgir\u00e3o <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>novas obriga\u00e7\u00f5es acess\u00f3rias, <\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><u><b>como DeRE e outras<\/b><\/u><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, ainda em fase de cronograma.<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>Quem se antecipa, reduz riscos futuros.<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>4. Regulamenta\u00e7\u00e3o aprovada: por que isso importa?<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">O Congresso Nacional concluiu recentemente a vota\u00e7\u00e3o das <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>leis complementares que regulamentam a Reforma Tribut\u00e1ria<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, incluindo:<\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">regras de fiscaliza\u00e7\u00e3o do <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>IBS<\/b><\/span><\/span> <span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">(Imposto sobre Bens e Servi\u00e7os)<\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">regras do <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>ITCMD <\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">(Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00f5es);<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">governan\u00e7a do novo sistema;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">compensa\u00e7\u00e3o de perdas para estados e munic\u00edpios.<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">O texto segue para <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>san\u00e7\u00e3o presidencial<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, o que significa que:<\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>o modelo n\u00e3o \u00e9 mais abstrato<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">agora estamos falando de <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>aplica\u00e7\u00e3o pr\u00e1tica e obrigat\u00f3ria<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">.<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>5. Reforma de Imposto de Renda j\u00e1 virou lei<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Recentemente foi sancionada a <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>Lei n\u00ba 15.270\/2025<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, que trouxe:<\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Isen\u00e7\u00e3o de IRPF (Imposto de Renda Pessoa F\u00edsica) at\u00e9 determinado limite (ex.: at\u00e9 R$ 5.000 por m\u00eas);<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Retomada da <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>tributa\u00e7\u00e3o sobre dividendos e lucros distribu\u00eddos<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> com regras de <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>m\u00ednimo tribut\u00e1vel para altos rendimentos<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">;<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><br \/>\nEssa lei faz parte da matriz de reformas tribut\u00e1rias e j\u00e1 est\u00e1 formalizada. <\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><u><b>6. O que muda para o contribuinte comum e para as empresas?<\/b><\/u><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: MS Gothic, serif;\"><span style=\"font-size: medium;\">1.<\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>Transi\u00e7\u00e3o com menos risco de penalidades:<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> contribuintes t\u00eam um tempo sem multas para ajustar sistemas e processamentos. <\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">2.<\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>Novas obriga\u00e7\u00f5es fiscais s\u00e3o inevit\u00e1veis:<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> todas as notas fiscais e declara\u00e7\u00f5es ter\u00e3o campos obrigat\u00f3rios (CBS\/IBS), e o per\u00edodo de adapta\u00e7\u00e3o deve ser aproveitado para treinar equipes e atualizar sistemas. <\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">3. <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>Novas regras precisam ser acompanhadas:<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"> o IBS substitui gradualmente ICMS e ISS, a CBS substitui PIS\/Cofins e IPI, e h\u00e1 ajustes no IRPF e tributa\u00e7\u00e3o de dividendos. <\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">De forma objetiva:<\/span><\/span><\/p>\n<ol>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Mais transpar\u00eancia na tributa\u00e7\u00e3o<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Mudan\u00e7a na forma de c\u00e1lculo e cr\u00e9dito de impostos<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Necessidade de revis\u00e3o de contratos, pre\u00e7os e estrutura fiscal<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Import\u00e2ncia crescente do <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>planejamento tribut\u00e1rio preventivo<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>O maior risco n\u00e3o \u00e9 a Reforma em si.<\/b><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\">O maior risco \u00e9 <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>ignorar a transi\u00e7\u00e3o<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\">.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>Orienta\u00e7\u00e3o profissional<\/b><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">A Reforma Tribut\u00e1ria <\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>n\u00e3o deve ser enfrentada com medo<\/b><\/span><\/span><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">, mas com:<\/span><\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">informa\u00e7\u00e3o correta;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">planejamento t\u00e9cnico;<\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">acompanhamento jur\u00eddico e cont\u00e1bil adequado.<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<p align=\"justify\"><a name=\"_GoBack\"><\/a> <span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Este material possui car\u00e1ter exclusivamente informativo e educativo. <\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">A Reforma Tribut\u00e1ria representa uma mudan\u00e7a estrutural no sistema fiscal brasileiro, exigindo aten\u00e7\u00e3o, planejamento e acompanhamento t\u00e9cnico adequado.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Cada contribuinte possui uma realidade pr\u00f3pria, que deve ser analisada de forma individualizada, \u00e0 luz da legisla\u00e7\u00e3o vigente.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>Informar \u00e9 um compromisso com a cidadania e com a seguran\u00e7a jur\u00eddica.<\/b><\/span><\/span><\/p>\n<p align=\"justify\">\u270d<span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: large;\"><b>Palavra da autora<\/b><\/span><\/span><\/p>\n<p align=\"justify\">\u201c<span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><i>Informar o contribuinte \u00e9 tamb\u00e9m uma forma de proteger direitos. A Reforma Tribut\u00e1ria n\u00e3o \u00e9 apenas uma mudan\u00e7a de leis, \u00e9 uma mudan\u00e7a de mentalidade.\u201d<\/i><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><b>Dra. Ana Igansi<\/b><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Advocacia Empresarial e Tribut\u00e1ria<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #0070c0;\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\"><u><b>Observa\u00e7\u00e3o:<\/b><\/u><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Este material \u00e9 informativo e gratuito.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Para an\u00e1lise individualizada, procure orienta\u00e7\u00e3o profissional.<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Dra. Ana Igansi<\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Calibri Light, sans-serif;\"><span style=\"font-size: medium;\">Advocacia Empresarial e Tribut\u00e1ria<\/span><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row bg_type=&#8221;bg_color&#8221; bg_override=&#8221;full&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_single_image image=&#8221;10069&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_rounded&#8221;][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row][vc_row bg_type=&#8221;bg_color&#8221; bg_override=&#8221;full&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column][vc_column_text] [\/vc_column_text][\/vc_column][\/vc_row][vc_row bg_type=&#8221;bg_color&#8221; bg_override=&#8221;full&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column][vc_column_text] O que mudou nesta semana e o que o contribuinte precisa saber agora Material informativo gratuito Autoria: Dra. Ana Igansi \u2013 Advocacia Empresarial e Tribut\u00e1ria A Reforma Tribut\u00e1ria entrou em uma fase decisiva. O que antes era&hellip;<\/p>\n","protected":false},"author":1,"featured_media":10070,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[176],"tags":[],"class_list":["post-10068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-livros","category-176","description-off"],"_links":{"self":[{"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/posts\/10068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/comments?post=10068"}],"version-history":[{"count":1,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/posts\/10068\/revisions"}],"predecessor-version":[{"id":10071,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/posts\/10068\/revisions\/10071"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/media\/10070"}],"wp:attachment":[{"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/media?parent=10068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/categories?post=10068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/igansiadvocacia.adv.br\/textos\/wp-json\/wp\/v2\/tags?post=10068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}