{"id":9440,"date":"2025-12-08T18:27:39","date_gmt":"2025-12-08T18:27:39","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/"},"modified":"2025-12-08T18:27:39","modified_gmt":"2025-12-08T18:27:39","slug":"ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/","title":{"rendered":"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria"},"content":{"rendered":"\n<!-- BLOCO 1 -->\n<h1>Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria<\/h1>\n<p>O Art. 323 da <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> apresenta o instrumento mais importante da harmoniza\u00e7\u00e3o entre IBS e CBS: o ato conjunto.<\/p>\n<p>Ele \u00e9 aprovado pelo Comit\u00ea de Harmoniza\u00e7\u00e3o das Administra\u00e7\u00f5es Tribut\u00e1rias e pelo F\u00f3rum de Harmoniza\u00e7\u00e3o Jur\u00eddica das Procuradorias, integrando interpreta\u00e7\u00e3o jur\u00eddica e procedimentos administrativos.<\/p>\n<!-- BLOCO 2 -->\n<h2>1. O que \u00e9 o ato conjunto?<\/h2>\n<p>O ato conjunto \u00e9 um documento oficial emitido pelos dois \u00f3rg\u00e3os respons\u00e1veis pela harmoniza\u00e7\u00e3o. Ele re\u00fane interpreta\u00e7\u00e3o jur\u00eddica, procedimentos e orienta\u00e7\u00f5es t\u00e9cnicas aplic\u00e1veis ao IBS e \u00e0 CBS.<\/p>\n<!-- BLOCO 3 -->\n<h2>2. Para quem o ato conjunto \u00e9 obrigat\u00f3rio?<\/h2>\n<p>O ato conjunto deve ser seguido por todas as administra\u00e7\u00f5es tribut\u00e1rias e procuradorias do pa\u00eds. Isso inclui Uni\u00e3o, Estados, Distrito Federal e Munic\u00edpios.<\/p>\n<p>Ap\u00f3s sua publica\u00e7\u00e3o, nenhum fisco ou procuradoria pode adotar interpreta\u00e7\u00e3o diferente.<\/p>\n<!-- BLOCO 4 -->\n<h2>3. Quando o ato conjunto passa a valer?<\/h2>\n<p>O documento entra em vigor na data de sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o. A partir desse momento, todos os fiscos e procuradorias devem seguir integralmente suas orienta\u00e7\u00f5es.<\/p>\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 fetchpriority=\"high\" 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>4. O que muda na pr\u00e1tica para empresas e para o mercado?<\/h2>\n<ul>\n  <li>interpreta\u00e7\u00e3o \u00fanica do IBS e CBS;<\/li>\n  <li>fim das teses paralelas das procuradorias;<\/li>\n  <li>redu\u00e7\u00e3o de lit\u00edgios;<\/li>\n  <li>mais seguran\u00e7a jur\u00eddica;<\/li>\n  <li>padroniza\u00e7\u00e3o de obriga\u00e7\u00f5es acess\u00f3rias.<\/li>\n<\/ul>\n<!-- BLOCO 6 -->\n<h2>5. Quem pode propor o ato conjunto? (par\u00e1grafo \u00fanico)<\/h2>\n<p>A proposta do ato conjunto deve partir dos dois \u00f3rg\u00e3os de harmoniza\u00e7\u00e3o: o Comit\u00ea e o F\u00f3rum Jur\u00eddico. Cada um contribui conforme sua especialidade t\u00e9cnica e jur\u00eddica.<\/p>\n<!-- BLOCO 7 -->\n<h2>6. Em resumo \u2014 o que o Art. 323 estabelece<\/h2>\n<ul>\n  <li>o ato conjunto \u00e9 o instrumento m\u00e1ximo de uniformiza\u00e7\u00e3o;<\/li>\n  <li>ele deve ser seguido por todos os fiscos e procuradorias;<\/li>\n  <li>passa a valer ap\u00f3s publica\u00e7\u00e3o no Di\u00e1rio Oficial;<\/li>\n  <li>garante alinhamento administrativo e jur\u00eddico;<\/li>\n  <li>evita diverg\u00eancias entre Uni\u00e3o, Estados e Munic\u00edpios;<\/li>\n  <li>traz seguran\u00e7a jur\u00eddica para contribuintes.<\/li>\n<\/ul>\n<p>Acesse mais conte\u00fados da Simtax sobre a Reforma Tribut\u00e1ria:<br>\n<a href=\"https:\/\/simtax.com.br\/reforma-tributaria-no-setor-farmaceutico\/\" target=\"_blank\" rel=\"noopener\">Reforma Tribut\u00e1ria no setor farmac\u00eautico<\/a><br>\ne o nosso<br>\n<a href=\"https:\/\/simtax.com.br\/curso-reforma-tributaria-setor-farmaceutico\/\" target=\"_blank\" rel=\"noopener\">curso gratuito sobre Reforma Tribut\u00e1ria<\/a>.<\/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>Ato conjunto IBS CBS previsto no Art. 323 garante aplica\u00e7\u00e3o uniforme dos tributos e alinhamento entre fiscos e procuradorias.<\/p>\n","protected":false},"author":1,"featured_media":9441,"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-9440","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>Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria - Simtax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria - Simtax\" \/>\n<meta property=\"og:description\" content=\"Ato conjunto IBS CBS previsto no Art. 323 garante aplica\u00e7\u00e3o uniforme dos tributos e alinhamento entre fiscos e procuradorias.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/\" \/>\n<meta property=\"og:site_name\" content=\"Simtax\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-08T18:27:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Suporte Evercode\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Suporte Evercode\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/\"},\"author\":{\"name\":\"Suporte Evercode\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\"},\"headline\":\"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria\",\"datePublished\":\"2025-12-08T18:27:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/\"},\"wordCount\":398,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png\",\"articleSection\":[\"Reforma Tribut\u00e1ria\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/\",\"name\":\"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria - Simtax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png\",\"datePublished\":\"2025-12-08T18:27:39+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#primaryimage\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png\",\"contentUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png\",\"width\":1280,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#website\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/\",\"name\":\"Simtax\",\"description\":\"Reforma\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\",\"name\":\"Suporte Evercode\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"caption\":\"Suporte Evercode\"},\"sameAs\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\"],\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/author\\\/suporte-evercode\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria - Simtax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/","og_locale":"pt_BR","og_type":"article","og_title":"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria - Simtax","og_description":"Ato conjunto IBS CBS previsto no Art. 323 garante aplica\u00e7\u00e3o uniforme dos tributos e alinhamento entre fiscos e procuradorias.","og_url":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/","og_site_name":"Simtax","article_published_time":"2025-12-08T18:27:39+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png","type":"image\/png"}],"author":"Suporte Evercode","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Suporte Evercode","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#article","isPartOf":{"@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/"},"author":{"name":"Suporte Evercode","@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa"},"headline":"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria","datePublished":"2025-12-08T18:27:39+00:00","mainEntityOfPage":{"@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/"},"wordCount":398,"commentCount":0,"image":{"@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#primaryimage"},"thumbnailUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png","articleSection":["Reforma Tribut\u00e1ria"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/","url":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/","name":"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria - Simtax","isPartOf":{"@id":"https:\/\/simtax.com.br\/reforma\/#website"},"primaryImageOfPage":{"@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#primaryimage"},"image":{"@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#primaryimage"},"thumbnailUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png","datePublished":"2025-12-08T18:27:39+00:00","author":{"@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa"},"breadcrumb":{"@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#primaryimage","url":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png","contentUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/art-323-ato-conjunto-ibs-cbs-simtax-780x450-1.png","width":1280,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/simtax.com.br\/reforma\/ato-conjunto-ibs-cbs-funcoes-do-art-323-na-harmonizacao-tributaria\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/simtax.com.br\/reforma\/"},{"@type":"ListItem","position":2,"name":"Ato conjunto IBS CBS: fun\u00e7\u00f5es do Art. 323 na harmoniza\u00e7\u00e3o tribut\u00e1ria"}]},{"@type":"WebSite","@id":"https:\/\/simtax.com.br\/reforma\/#website","url":"https:\/\/simtax.com.br\/reforma\/","name":"Simtax","description":"Reforma","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/simtax.com.br\/reforma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa","name":"Suporte Evercode","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","caption":"Suporte Evercode"},"sameAs":["https:\/\/simtax.com.br\/reforma"],"url":"https:\/\/simtax.com.br\/reforma\/author\/suporte-evercode\/"}]}},"_links":{"self":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts\/9440","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/comments?post=9440"}],"version-history":[{"count":0,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts\/9440\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/media\/9441"}],"wp:attachment":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/media?parent=9440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/categories?post=9440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/tags?post=9440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}