CGIBS - Comitê gestor do imposto sobre bens e serviços 1ª edição 2026 | Marcelo Ribeiro 9786560900622

<h1 class="MsoNoSpacing" style="padding: 0px; margin-bottom: 16px; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="font-variant-ligatures:normal"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-thickness:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-style:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-color:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="font-variant-ligatures:normal"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-thickness:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-style:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-color:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box">A Lei Complementar n&ordm; 227/2026 representa um marco decisivo na consolida&ccedil;&atilde;o da Reforma Tribut&aacute;ria do Consumo no Brasil, ao regulamentar aspectos operacionais fundamentais do novo sistema tribut&aacute;rio previsto na Constitui&ccedil;&atilde;o. Seu principal objetivo &eacute; tornar vi&aacute;vel, na pr&aacute;tica, a substitui&ccedil;&atilde;o gradual do ICMS e do ISS pelo Imposto sobre Bens e Servi&ccedil;os (IBS), promovendo maior simplicidade, uniformidade e seguran&ccedil;a jur&iacute;dica na tributa&ccedil;&atilde;o do consumo.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></h1> <h1 class="MsoNoSpacing" style="padding: 0px; margin-bottom: 16px; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box">Um dos pontos centrais da LC 227/2026 &eacute; a cria&ccedil;&atilde;o do Comit&ecirc; Gestor do IBS (CGIBS), &oacute;rg&atilde;o respons&aacute;vel pela administra&ccedil;&atilde;o, arrecada&ccedil;&atilde;o, fiscaliza&ccedil;&atilde;o e distribui&ccedil;&atilde;o da receita do novo imposto. O Comit&ecirc; Gestor atua de forma integrada entre estados, Distrito Federal e munic&iacute;pios, fortalecendo o federalismo fiscal cooperativo e evitando a fragmenta&ccedil;&atilde;o que caracterizava o sistema anterior. Al&eacute;m disso, o CGIBS possui autonomia t&eacute;cnica, administrativa e or&ccedil;ament&aacute;ria, o que refor&ccedil;a sua capacidade de atua&ccedil;&atilde;o nacional.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></h1> <h1 class="MsoNoSpacing" style="padding: 0px; margin-bottom: 16px; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box">A lei tamb&eacute;m regulamenta o processo administrativo tribut&aacute;rio do IBS, estabelecendo regras uniformes para lan&ccedil;amento, fiscaliza&ccedil;&atilde;o e julgamento de controv&eacute;rsias. Essa padroniza&ccedil;&atilde;o busca reduzir conflitos entre entes federativos e contribuintes, aumentar a previsibilidade das decis&otilde;es e diminuir a litigiosidade tribut&aacute;ria. Com isso, a LC 227/2026 contribui para um ambiente de neg&oacute;cios mais est&aacute;vel e transparente.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></h1> <h1 class="MsoNoSpacing" style="padding: 0px; margin-bottom: 16px; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box">Outro aspecto relevante &eacute; a defini&ccedil;&atilde;o dos crit&eacute;rios de distribui&ccedil;&atilde;o da arrecada&ccedil;&atilde;o do IBS entre os entes federativos. A lei detalha os mecanismos de repasse das receitas, assegurando que estados e munic&iacute;pios continuem financiando suas pol&iacute;ticas p&uacute;blicas durante e ap&oacute;s o per&iacute;odo de transi&ccedil;&atilde;o. Essa disciplina &eacute; essencial para garantir equil&iacute;brio fiscal e evitar perdas abruptas de arrecada&ccedil;&atilde;o no novo modelo tribut&aacute;rio.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></h1> <h1 class="MsoNoSpacing" style="padding: 0px; margin-bottom: 16px; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box">A Lei Complementar n&ordm; 227/2026 promove ajustes em outras normas tribut&aacute;rias, incluindo disposi&ccedil;&otilde;es gerais sobre o ITCMD e altera&ccedil;&otilde;es em leis complementares anteriores, de modo a harmonizar o ordenamento jur&iacute;dico com a reforma. Assim, a LC 227/2026 n&atilde;o apenas estrutura o funcionamento do IBS, mas tamb&eacute;m consolida um novo paradigma de tributa&ccedil;&atilde;o do consumo no Brasil, baseado na simplicidade, neutralidade e coopera&ccedil;&atilde;o entre os entes federativos.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></h1> <h1 class="MsoNoSpacing" style="padding: 0px; margin-bottom: 16px; text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><b style="outline:0px; padding:0px; box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box">T&oacute;picos:</span></span></span></b><br /> <span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--8sD0Kg:none"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--cyV3ZQ:13.3117px"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--gJPlXQ:1.54"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--s8NbEA:p"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--Ys-XuQ:none"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="font-kerning:normal">&bull; </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="font-variant-ligatures:normal"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-thickness:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-style:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-color:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="font-variant-ligatures:normal"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-thickness:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-style:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="text-decoration-color:initial"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box">C&aacute;lculo da m&eacute;dia</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /> <span style="--8sD0Kg:none"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--cyV3ZQ:13.3117px"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--gJPlXQ:1.54"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--s8NbEA:p"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="--Ys-XuQ:none"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><span style="font-kerning:normal">&bull; Como o IBS ser&aacute; destinado aos munic&iacute;pios<br /> &bull; Corre&ccedil;&atilde;o de valores<br /> &bull; Cria&ccedil;&atilde;o do comit&ecirc; gestor do IBS (CGIBS)<br /> &bull; Cronograma de reten&ccedil;&atilde;o<br /> &bull; Distribui&ccedil;&atilde;o da arrecada&ccedil;&atilde;o<br /> &bull; Fase de transi&ccedil;&atilde;o e ajustes operacionais<br /> &bull; Impactos diretos na gest&atilde;o local: ITBI e COSIP<br /> &bull; Moderniza&ccedil;&atilde;o e monitoramento digital<br /> &bull; Per&iacute;odo de transi&ccedil;&atilde;o e implementa&ccedil;&atilde;o<br /> &bull; Processo administrativo tribut&aacute;rio integrado<br /> &bull; Regras gerais sobre o ITCMD<br /> &bull; Regulamenta&ccedil;&atilde;o do IBS<br /> &bull; Reten&ccedil;&atilde;o para transi&ccedil;&atilde;o</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></h1> <p style="text-align: justify;"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="font-weight:400"><span style="color:#000000"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="white-space:normal"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="padding: 0px;"><span style="outline:0px"><span style="box-sizing:border-box"><span style="outline:0px; padding:0px"><span style="box-sizing:border-box"><b style="outline:0px; padding:0px; box-sizing:border-box"><span style="background:white; padding:0px"><span style="outline:0px"><span style="box-sizing:border-box">Autor</span></span></span></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /> <strong>Marcelo Ribeiro:&nbsp;</strong>Graduado pela Faculdade de Direito de S&atilde;o Bernardo do Campo, Mestre em Direito pela Escola Paulista de Direito, Doutor em Direito Constitucional e Processual Tribut&aacute;rio pela PUC/SP. Professor em cursos de gradua&ccedil;&atilde;o e p&oacute;s-gradua&ccedil;&atilde;o. Juiz do Tribunal de Impostos e Taxas do Estado de S&atilde;o Paulo. Advogado e consultor.</span></span></p>