{"id":9196,"date":"2025-11-26T20:27:05","date_gmt":"2025-11-26T20:27:05","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/bonificacao-para-pagar-dividas-sera-tributada-por-ibs-e-cbs\/"},"modified":"2025-11-26T20:27:05","modified_gmt":"2025-11-26T20:27:05","slug":"bonificacao-para-pagar-dividas-sera-tributada-por-ibs-e-cbs","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/bonificacao-para-pagar-dividas-sera-tributada-por-ibs-e-cbs\/","title":{"rendered":"Bonifica\u00e7\u00e3o para pagar d\u00edvidas ser\u00e1 tributada por IBS e CBS?"},"content":{"rendered":"\n<h1>Bonifica\u00e7\u00e3o para pagar d\u00edvidas: quando incide IBS e CBS<\/h1><p>A bonifica\u00e7\u00e3o \u00e9 uma ferramenta muito usada nas negocia\u00e7\u00f5es do setor farmac\u00eautico. Em muitos casos, ela \u00e9 tratada como um incentivo comercial sem \u00f4nus para o destinat\u00e1rio. Por\u00e9m, quando a bonifica\u00e7\u00e3o \u00e9 usada para pagar d\u00edvidas, o enquadramento muda e o risco fiscal aumenta, sobretudo com a chegada do IBS e da CBS.<\/p><p>Este artigo explica quando a bonifica\u00e7\u00e3o para pagar d\u00edvidas passa a ser considerada opera\u00e7\u00e3o onerosa, como a <a style=\"color: #0a46e9;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a> trata o tema e quais cuidados o mercado farma deve adotar na pr\u00e1tica.<\/p><h2>1. Contexto da opera\u00e7\u00e3o: bonifica\u00e7\u00e3o usada para quitar d\u00edvida<\/h2><p>O cen\u00e1rio \u00e9 comum no dia a dia de ind\u00fastrias e farm\u00e1cias. A ind\u00fastria possui uma d\u00edvida com a farm\u00e1cia, oriunda de nota de d\u00e9bito, acerto comercial, verba de coopera\u00e7\u00e3o ou corre\u00e7\u00e3o de erro de faturamento.<\/p><p>Em vez de liquidar a obriga\u00e7\u00e3o em dinheiro, a ind\u00fastria envia produtos em bonifica\u00e7\u00e3o. Emite nota fiscal de bonifica\u00e7\u00e3o sem valor comercial e registra a sa\u00edda como opera\u00e7\u00e3o sem \u00f4nus para o destinat\u00e1rio. Na contabilidade, por\u00e9m, h\u00e1 compensa\u00e7\u00e3o da d\u00edvida com o valor econ\u00f4mico dos itens bonificados.<\/p><p>Essa situa\u00e7\u00e3o parece simples, mas, sob a \u00f3tica da bonifica\u00e7\u00e3o para pagar d\u00edvidas, configura uma opera\u00e7\u00e3o com benef\u00edcio econ\u00f4mico claro para a ind\u00fastria.<\/p><h2>2. Como a LC 214\/2025 enxerga a bonifica\u00e7\u00e3o para pagar d\u00edvidas<\/h2><p>A <a style=\"color: #0a46e9;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a>, que institui a CBS e traz regras gerais relacionadas ao IBS, define como opera\u00e7\u00e3o onerosa todo fornecimento de bens ou servi\u00e7os com contrapresta\u00e7\u00e3o, ainda que indireta. Isso inclui permuta, da\u00e7\u00e3o em pagamento e doa\u00e7\u00f5es com benef\u00edcio para o doador.<\/p><p>O artigo 4\u00ba, par\u00e1grafo 2\u00ba, traz hip\u00f3teses relevantes para a bonifica\u00e7\u00e3o para pagar d\u00edvidas:<\/p><blockquote><p>Art. 4\u00ba, \u00a72\u00ba, incisos I e V, da Lei Complementar n\u00ba 214\/2025.<\/p><\/blockquote><p>No caso analisado, a opera\u00e7\u00e3o se enquadra em dois incisos:<\/p><ul><li>Inciso I: da\u00e7\u00e3o em pagamento, quando h\u00e1 entrega de bens para quitar uma obriga\u00e7\u00e3o.<\/li><li>Inciso V: doa\u00e7\u00e3o com contrapresta\u00e7\u00e3o, quando o doador obt\u00e9m benef\u00edcio econ\u00f4mico, mesmo que n\u00e3o haja recebimento de dinheiro.<\/li><\/ul><p>Assim, quando a empresa concede bonifica\u00e7\u00e3o para pagar d\u00edvidas, a opera\u00e7\u00e3o \u00e9, na ess\u00eancia, onerosa. A ind\u00fastria extingue uma obriga\u00e7\u00e3o financeira e recebe vantagem econ\u00f4mica. Nesse contexto, a legisla\u00e7\u00e3o tende a reconhecer a exist\u00eancia de fato gerador para IBS e CBS.<\/p><!-- BLOCO 3 -->\n<h2>3. Emitir nota como bonifica\u00e7\u00e3o n\u00e3o onerosa elimina o risco?<\/h2>\n<p>Uma d\u00favida recorrente \u00e9 se a emiss\u00e3o de nota de bonifica\u00e7\u00e3o sem valor comercial, com CFOP t\u00edpico de bonifica\u00e7\u00e3o, seria suficiente para afastar a tributa\u00e7\u00e3o. A resposta, em linha com os princ\u00edpios do IBS e da CBS, \u00e9 negativa.<\/p>\n<p>No modelo da bonifica\u00e7\u00e3o para pagar d\u00edvidas, a forma documental n\u00e3o altera a ess\u00eancia econ\u00f4mica. A opera\u00e7\u00e3o poder\u00e1 ser reclassificada pelo fisco, mesmo que a nota tenha sido emitida como bonifica\u00e7\u00e3o n\u00e3o onerosa.<\/p>\n<p>Com o modelo digital do IBS e da CBS, os \u00f3rg\u00e3os de fiscaliza\u00e7\u00e3o ter\u00e3o acesso a dados mais integrados. Alguns pontos de aten\u00e7\u00e3o:<\/p>\n<ul>\n  <li>Integra\u00e7\u00e3o entre EFD e NF-e, em ambiente de IVA digital.<\/li>\n  <li>Cruzamento entre escritura\u00e7\u00e3o de estoques, notas fiscais e registros financeiros.<\/li>\n  <li>Auditoria de contrapartidas registradas pela farm\u00e1cia, que pode tratar a bonifica\u00e7\u00e3o como abatimento de d\u00edvida ou receita.<\/li>\n<\/ul>\n<p>Se a bonifica\u00e7\u00e3o aparecer, de um lado, como opera\u00e7\u00e3o sem \u00f4nus e, de outro, como quita\u00e7\u00e3o de obriga\u00e7\u00e3o financeira, o sistema pode sinalizar inconsist\u00eancias. A partir da\u00ed, a opera\u00e7\u00e3o pode ser reclassificada como da\u00e7\u00e3o em pagamento, com incid\u00eancia de IBS e CBS.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/5511975434715?text=Vim%20do%20artigo%20da%20Reforma%20Tribut%C3%A1ria%20e%20quero%20mais%20informa%C3%A7%C3%B5es%20sobre%20a%20Simtax\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" alt=\"\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-800x234.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<!-- BLOCO 4 -->\n<h2>4. Como a opera\u00e7\u00e3o deveria ser tratada corretamente<\/h2>\n<p>Para reduzir riscos fiscais, \u00e9 essencial diferenciar com clareza a bonifica\u00e7\u00e3o pura da bonifica\u00e7\u00e3o para pagar d\u00edvidas. A tabela abaixo resume os principais cen\u00e1rios e o tratamento adequado.<\/p>\n<table>\n  <thead>\n    <tr>\n      <th>Situa\u00e7\u00e3o<\/th>\n      <th>Tratamento fiscal correto<\/th>\n      <th>Observa\u00e7\u00e3o<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o pura (sem compensa\u00e7\u00e3o)<\/td>\n      <td>Nota fiscal sem valor comercial, com CFOP de bonifica\u00e7\u00e3o e destaque de \u201csem \u00f4nus ao destinat\u00e1rio\u201d.<\/td>\n      <td>N\u00e3o incide IBS e CBS.<\/td>\n    <\/tr>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o para quitar d\u00edvida<\/td>\n      <td>Da\u00e7\u00e3o em pagamento, com nota fiscal contendo valor comercial e destaque dos tributos.<\/td>\n      <td>Opera\u00e7\u00e3o onerosa, pois h\u00e1 benef\u00edcio econ\u00f4mico.<\/td>\n    <\/tr>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o parcial (parte quita d\u00edvida, parte \u00e9 incentivo comercial)<\/td>\n      <td>Nota fiscal com dois CFOPs distintos, separando a parte onerosa da parte n\u00e3o onerosa.<\/td>\n      <td>Exige documenta\u00e7\u00e3o clara e justificativa cont\u00e1bil.<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>Esse cuidado na classifica\u00e7\u00e3o reduz o risco de autua\u00e7\u00f5es futuras e melhora a transpar\u00eancia das rela\u00e7\u00f5es entre ind\u00fastria e varejo.<\/p>\n<!-- BLOCO 5 -->\n<h2>5. O que muda com o novo modelo de IBS e CBS<\/h2>\n<p>Hoje, a fiscaliza\u00e7\u00e3o \u00e9 fragmentada entre Receita Federal e administra\u00e7\u00f5es tribut\u00e1rias estaduais e municipais. Com o IBS e a CBS, a tend\u00eancia \u00e9 de administra\u00e7\u00e3o conjunta e plataforma unificada para cruzamento de dados.<\/p>\n<p>Nesse ambiente, opera\u00e7\u00f5es de bonifica\u00e7\u00e3o para pagar d\u00edvidas tendem a ficar mais vis\u00edveis, pois:<\/p>\n<ul>\n  <li>Haver\u00e1 escritura\u00e7\u00e3o digital integrada.<\/li>\n  <li>Cr\u00e9ditos de IBS e CBS ser\u00e3o gerados de forma autom\u00e1tica para o destinat\u00e1rio.<\/li>\n  <li>Ser\u00e1 necess\u00e1ria coer\u00eancia entre a classifica\u00e7\u00e3o da ind\u00fastria e o tratamento cont\u00e1bil da farm\u00e1cia.<\/li>\n<\/ul>\n<p>Em outras palavras, o \u00f4nus de demonstrar que a bonifica\u00e7\u00e3o \u00e9 genuinamente n\u00e3o onerosa recair\u00e1, cada vez mais, sobre a empresa que concede o benef\u00edcio.<\/p>\n<!-- BLOCO 6 -->\n<h2>6. Resumo did\u00e1tico<\/h2>\n<p>Para facilitar a an\u00e1lise, \u00e9 poss\u00edvel reunir os cen\u00e1rios mais comuns em grupos de risco. A bonifica\u00e7\u00e3o para pagar d\u00edvidas aparece como uma das situa\u00e7\u00f5es mais sens\u00edveis.<\/p>\n<table>\n  <thead>\n    <tr>\n      <th>Tipo de opera\u00e7\u00e3o<\/th>\n      <th>Natureza<\/th>\n      <th>Tributa\u00e7\u00e3o IBS\/CBS<\/th>\n      <th>Risco fiscal<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o pura (sem v\u00ednculo econ\u00f4mico)<\/td>\n      <td>N\u00e3o onerosa<\/td>\n      <td>N\u00e3o incide<\/td>\n      <td>Baixo<\/td>\n    <\/tr>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o compensando d\u00edvida<\/td>\n      <td>Onerosa (da\u00e7\u00e3o em pagamento)<\/td>\n      <td>Incide<\/td>\n      <td>Alto<\/td>\n    <\/tr>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o em troca de visibilidade, metas ou marketing<\/td>\n      <td>Onerosa (contrapresta\u00e7\u00e3o indireta)<\/td>\n      <td>Incide<\/td>\n      <td>M\u00e9dio<\/td>\n    <\/tr>\n    <tr>\n      <td>Bonifica\u00e7\u00e3o documentada incorretamente<\/td>\n      <td>Disfarce de opera\u00e7\u00e3o onerosa<\/td>\n      <td>Pode ser glosada e autuada<\/td>\n      <td>Alto<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>Sempre que houver benef\u00edcio econ\u00f4mico para quem concede a bonifica\u00e7\u00e3o, h\u00e1 risco de incid\u00eancia de IBS e CBS.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/chat.whatsapp.com\/BR8f6Uv9cNi9JJrJfXyEQJ\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" alt=\"\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-800x234.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>7. Recomenda\u00e7\u00f5es pr\u00e1ticas na vis\u00e3o Simtax<\/h2><p>A bonifica\u00e7\u00e3o para pagar d\u00edvidas n\u00e3o deve ser tratada como um detalhe operacional. Ela impacta diretamente a base de c\u00e1lculo dos novos tributos e pode gerar autua\u00e7\u00f5es relevantes.<\/p><ul><li>Documentar a origem da bonifica\u00e7\u00e3o, indicando se h\u00e1 quita\u00e7\u00e3o de d\u00edvida ou apenas incentivo comercial.<\/li><li>Registrar a bonifica\u00e7\u00e3o para pagar d\u00edvidas como da\u00e7\u00e3o em pagamento, com nota fiscal contendo valor econ\u00f4mico e destaque dos tributos.<\/li><li>Evitar o uso de CFOP de bonifica\u00e7\u00e3o n\u00e3o onerosa quando existir compensa\u00e7\u00e3o de obriga\u00e7\u00e3o financeira.<\/li><li>Garantir consist\u00eancia cont\u00e1bil entre ind\u00fastria, distribuidor e farm\u00e1cia, alinhando estoques, receitas e passivos.<\/li><li>Manter documentos que comprovem a gratuidade quando a bonifica\u00e7\u00e3o for, de fato, mera liberalidade.<\/li><li>Treinar as \u00e1reas fiscal, cont\u00e1bil e comercial para que compreendam o impacto do IBS e da CBS sobre bonifica\u00e7\u00f5es.<\/li><\/ul><h2>Conclus\u00e3o: bonifica\u00e7\u00e3o para pagar d\u00edvidas tende a ser tributada<\/h2><p>A bonifica\u00e7\u00e3o para pagar d\u00edvidas n\u00e3o \u00e9 uma simples opera\u00e7\u00e3o gratuita. Quando a ind\u00fastria utiliza produtos para quitar obriga\u00e7\u00f5es com a farm\u00e1cia, h\u00e1 benef\u00edcio econ\u00f4mico inequ\u00edvoco. Nesse cen\u00e1rio, a opera\u00e7\u00e3o tende a ser qualificada como onerosa e sujeita \u00e0 incid\u00eancia de IBS e CBS.<\/p><p>Emitir nota de bonifica\u00e7\u00e3o n\u00e3o onerosa n\u00e3o altera a natureza jur\u00eddica do fato gerador. Em uma eventual auditoria, a opera\u00e7\u00e3o pode ser reclassificada como da\u00e7\u00e3o em pagamento, com cobran\u00e7a retroativa dos tributos, multa e juros.<\/p><p>Na Reforma Tribut\u00e1ria, a ess\u00eancia econ\u00f4mica prevalece sobre a forma documental. Em s\u00edntese, se h\u00e1 benef\u00edcio econ\u00f4mico, h\u00e1 forte ind\u00edcio de tributa\u00e7\u00e3o. Se a bonifica\u00e7\u00e3o \u00e9 mera liberalidade, sem v\u00ednculo com d\u00edvida ou contrapartida, a tend\u00eancia \u00e9 de n\u00e3o incid\u00eancia.<\/p><p><a href=\"https:\/\/simtax.com.br\/reforma-tributaria\/\">Quer preparar sua empresa para a Reforma Tribut\u00e1ria e organizar o tratamento das bonifica\u00e7\u00f5es no IBS e na CBS? Conhe\u00e7a mais sobre a Simtax e conte com o nosso suporte especializado.<\/a><\/p>\t\t\t<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\t\t<p>\u25ba E-mail: comercial@simtax.com.br<br \/>\u25ba <a href=\"https:\/\/api.whatsapp.com\/send?phone=5511975434715&amp;text=Ol%C3%A1,%20vim%20do%20Blog%20e%20gostaria%20de%20mais%20informa%C3%A7%C3%B5es\">(11) 97543-4715\u00a0<\/a><\/p><p>Compartilhe:<\/p>\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 512 512\" ><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Entenda quando a bonifica\u00e7\u00e3o para pagar d\u00edvidas passa a ser opera\u00e7\u00e3o onerosa e gera incid\u00eancia de IBS e CBS nas negocia\u00e7\u00f5es com farm\u00e1cias.<\/p>\n","protected":false},"author":1,"featured_media":9197,"comment_status":"open","ping_status":"open","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,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-9196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bonifica\u00e7\u00e3o para pagar d\u00edvidas ser\u00e1 tributada por IBS e CBS? 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