{"id":9421,"date":"2025-12-05T12:48:31","date_gmt":"2025-12-05T12:48:31","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/quem-regula-o-ibs-e-a-cbs-entenda-a-responsabilidade-legal\/"},"modified":"2025-12-05T12:48:31","modified_gmt":"2025-12-05T12:48:31","slug":"quem-regula-o-ibs-e-a-cbs-entenda-a-responsabilidade-legal","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/quem-regula-o-ibs-e-a-cbs-entenda-a-responsabilidade-legal\/","title":{"rendered":"Quem regula o IBS e a CBS: entenda a responsabilidade legal"},"content":{"rendered":"\n<h1>Quem regula o IBS e a CBS: entenda a responsabilidade legal<\/h1><p>A Reforma Tribut\u00e1ria instituiu dois novos tributos: o IBS e a CBS. A Lei Complementar n\u00ba 214\/2025 organizou um modelo de governan\u00e7a que define quem edita os regulamentos de cada tributo e como ser\u00e3o aprovadas as regras comuns. Essa estrutura \u00e9 essencial para a aplica\u00e7\u00e3o correta dos tributos, para o funcionamento dos sistemas e para a seguran\u00e7a jur\u00eddica.<\/p><p>Este artigo explica, de forma clara, qual \u00f3rg\u00e3o regulamenta o IBS e a CBS, como funcionam as regras conjuntas e como interpretar corretamente as refer\u00eancias ao regulamento dentro da lei.<\/p><h2>Quem regulamenta o IBS e a CBS?<\/h2><p>O artigo 317 da<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> define a distribui\u00e7\u00e3o de responsabilidades.<\/p><h3>Regulamento do IBS<\/h3><p>Segundo o art. 317, inciso I:<\/p><blockquote><p>I \u2013 ao Comit\u00ea Gestor do IBS editar o regulamento do IBS.<\/p><\/blockquote><p>O Comit\u00ea Gestor \u00e9 composto por representantes dos estados, do Distrito Federal e dos munic\u00edpios. Esse \u00f3rg\u00e3o ser\u00e1 respons\u00e1vel por definir todas as normas operacionais, procedimentais e complementares relacionadas ao IBS.<\/p><p>Isso inclui:<\/p><ul><li>regras de apura\u00e7\u00e3o;<\/li><li>padr\u00f5es de escritura\u00e7\u00e3o;<\/li><li>modelos operacionais;<\/li><li>procedimentos de fiscaliza\u00e7\u00e3o e compensa\u00e7\u00e3o.<\/li><\/ul><h3>Regulamento da CBS<\/h3><p>O art. 317, inciso II, determina:<\/p><blockquote><p>II \u2013 ao Poder Executivo da Uni\u00e3o editar o regulamento da CBS.<\/p><\/blockquote><p>Nesse caso, o respons\u00e1vel \u00e9 o Governo Federal, por meio do Poder Executivo. A CBS ter\u00e1 governan\u00e7a centralizada.<\/p>\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 3 -->\n<h2>Como ficam as regras comuns entre IBS e CBS?<\/h2>\n<p>O \u00a7 1\u00ba do art. 317 trata das situa\u00e7\u00f5es em que ambos os tributos precisam seguir regras coordenadas.<\/p>\n<blockquote>\n\u00a7 1\u00ba As disposi\u00e7\u00f5es comuns ao IBS e \u00e0 CBS, inclusive suas altera\u00e7\u00f5es posteriores, ser\u00e3o aprovadas por ato conjunto do Comit\u00ea Gestor do IBS e do Poder Executivo da Uni\u00e3o e constar\u00e3o, igualmente, do regulamento do IBS e do regulamento da CBS.\n<\/blockquote>\n<p>Em termos pr\u00e1ticos:<\/p>\n<ul>\n  <li>Se a regra for compartilhada, os dois \u00f3rg\u00e3os devem aprov\u00e1-la conjuntamente;<\/li>\n  <li>A norma deve constar em ambos os regulamentos;<\/li>\n  <li>Isso garante alinhamento e evita diverg\u00eancias entre os dois tributos.<\/li>\n<\/ul>\n<!-- BLOCO 4 -->\n<h2>Quando a lei menciona \u201cregulamento\u201d, a que ela se refere?<\/h2>\n<p>O \u00a7 2\u00ba do art. 317 esclarece o alcance da express\u00e3o:<\/p>\n<blockquote>\n\u00a7 2\u00ba Todas as refer\u00eancias feitas ao regulamento neste Livro consideram-se uma remiss\u00e3o:<br>\nI \u2013 ao regulamento do IBS, no caso do IBS;<br>\nII \u2013 ao regulamento da CBS, no caso da CBS.\n<\/blockquote>\n<p>Essa regra evita interpreta\u00e7\u00f5es equivocadas. Sempre que a lei fizer refer\u00eancia a \u201cregulamento\u201d, o leitor deve entender qual tributo est\u00e1 sendo tratado naquele contexto.<\/p>\n<p>Assim:<\/p>\n<ul>\n  <li>Se o tema \u00e9 IBS, a refer\u00eancia \u00e9 ao regulamento do IBS;<\/li>\n  <li>Se o tema \u00e9 CBS, a refer\u00eancia \u00e9 ao regulamento da CBS.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/chat.whatsapp.com\/DHOLpkST0zj7XadjyeOc6s\" 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<!-- BLOCO 5 -->\n<h2>Conclus\u00e3o<\/h2>\n<p>O T\u00edtulo VII da<br>\n<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\" style=\"color:#0a46e9;\">Lei Complementar n\u00ba 214\/2025<\/a><br>\ndefine uma estrutura clara para a regulamenta\u00e7\u00e3o dos novos tributos.<\/p>\n<ul>\n  <li>O IBS ser\u00e1 regulamentado pelo Comit\u00ea Gestor;<\/li>\n  <li>A CBS ser\u00e1 regulamentada pelo Poder Executivo Federal;<\/li>\n  <li>As regras comuns ser\u00e3o aprovadas conjuntamente e inclu\u00eddas em ambos os regulamentos;<\/li>\n  <li>As refer\u00eancias ao termo \u201cregulamento\u201d devem ser interpretadas conforme o tributo tratado no dispositivo.<\/li>\n<\/ul>\n<p>Essa divis\u00e3o refor\u00e7a os pilares da Reforma Tribut\u00e1ria:<\/p>\n<ul>\n  <li>O IBS ter\u00e1 governan\u00e7a compartilhada entre estados e munic\u00edpios;<\/li>\n  <li>A CBS ter\u00e1 governan\u00e7a federal.<\/li>\n<\/ul>\n<p>A harmonia entre os dois tributos \u00e9 garantida por meio dos atos conjuntos previstos na lei. Para empresas do setor farmac\u00eautico, entender quem edita cada regulamento \u00e9 essencial para ajustes de sistemas, compliance tribut\u00e1rio e prepara\u00e7\u00e3o para a fase de transi\u00e7\u00e3o.<\/p>\n<p>Quer preparar sua empresa para a Reforma Tribut\u00e1ria e estruturar seus processos para o IBS e a CBS? Fale com a Simtax.<\/p>\n\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>Saiba quem edita os regulamentos do IBS e da CBS segundo a LC 214\/2025 e como ficam as regras comuns entre os dois tributos.<\/p>\n","protected":false},"author":1,"featured_media":9422,"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-9421","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 - 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