Aula extra 00 IBS e CBS Flashcards
What principle informs the IBS according to § 1º, art. 156-A of the CF?
The IBS is informed by the principle of neutrality, aiming to minimize interference in the economic system and avoid price distortions due to tax incidence.
What operations will the IBS apply to?
The IBS will apply to operations with material or immaterial goods, including rights, or with services.
Will the IBS apply to the importation of goods or services?
Yes, the IBS will also apply to the importation of material or immaterial goods, including rights, or services by any individual or legal entity, regardless of their habitual tax status.
Will the IBS be levied on exports?
No, the IBS will not be levied on exports, ensuring exporters can maintain and utilize credits related to their acquisitions.
What type of legislation will govern the IBS?
The IBS will have a unique and uniform legislation across the national territory, except as provided in item V.
Who determines the specific tax rate for the IBS?
Each federative entity will set its own specific rate by law.
Will the IBS rate be uniform across all operations?
Yes, the rate set by the federative entity will be the same for all operations with material or immaterial goods, including rights, or services, except as provided in the Constitution.
How will the IBS be collected?
The IBS will be charged based on the sum of the rates from the State and the Municipality of the destination of the operation.
Is the IBS cumulative?
No, the IBS is non-cumulative, allowing taxpayers to offset the tax due with the amount charged on all operations where they acquire material or immaterial goods, including rights, or services, except for personal use items specified by law.
Will the IBS be included in its own tax base?
No, the IBS will not be included in its own tax base or in the tax bases of certain other taxes as specified in the Constitution.
Can the IBS be subject to financial or fiscal incentives?
No, the IBS will not be subject to financial or fiscal incentives or specific, differentiated, or favored taxation regimes, except as provided in the Constitution.
Will the IBS apply to communication services like broadcasting?
No, the IBS will not apply to communication services in the forms of free and unencrypted sound and image broadcasting.
Who will establish the reference rate for the IBS?
The Senate will establish the reference rate for the IBS for each federative sphere, as per complementary law, which will apply if no other rate has been set by the federative entity.
How should the value of the IBS be indicated?
Whenever possible, the value of the IBS should be specified in the respective fiscal document.
Como será cobrado o IBS?
Pelo somatório das alíquotas do Estado e do Município de destino da operação.
(CF, art. 156-A, § 1o, VII)
O IBS integrará sua própria base de cálculo?
Não integrará sua própria base de cálculo nem a dos tributos previstos nos arts. 153, IV e VIII, 155, II, 156, III, e 195, I, “b”, IV e V.
(CF, art. 156-A, § 1o, IX)
Quem exercerá as competências estadual e municipal na fixação das alíquotas do IBS no Distrito Federal?
O Distrito Federal.
(CF, art. 156-A, § 2o)
As regras sobre o Comitê Gestor do Imposto sobre Bens e Serviços se aplicam à CBS?
Não se aplicam.
(CF, art. 156-A, § 4o)
As regras para a distribuição do produto da arrecadação do IBS se aplicam à CBS?
Não se aplicam.
(CF, art. 156-A, § 5o, I)
As regras sobre o processo administrativo fiscal do IBS se aplicam à CBS?
Não se aplicam.
(CF, art. 156-A, § 5o, VII)
As regras sobre o processo administrativo fiscal do IBS se aplicam à CBS conforme o § 12?
Não se aplicam.
(CF, art. 156-A, § 12)
As regras específicas do § 12 se aplicam à CBS?
Não se aplicam.
(CF, art. 156-A, § 12)
