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Agência Senado — Senado Federal·BR·

Reforma tributária: TCU calcula alíquota da CBS em 11,3% para 2027

O Tribunal de Contas da União (TCU) aprovou nesta quarta-feira (28) uma proposta para que a Contribuição sobre Bens e Serviços (CBS) seja de 11,3% no ano que vem. O valor da alíquota precisa ser chancelado pelo Senado até 15 de dezembro. Caso isso não ocorra, a alíquota apresentada pelo TCU será efetivada gradualmente a partir de 1º de janeiro de 2027. A decisão do tribunal ocorreu em razão da reforma tributária aprovada pelo Congresso Nacional. A CBS é o tributo federal criado pela reforma para substituir, de forma gradual, tributos que atualmente são cobrados sobre o consumo: o PIS/Pasep e a Cofins. O TCU também definiu em 44,16% o redutor a ser aplicado nas compras da administração pública direta, autarquias e fundações públicas. Pela reforma tributária, cabe ao TCU calcular a alíquota de referência necessária para manter a arrecadação dos tributos federais que serão substituídos pela CBS durante a transição para o novo sistema tributário. As regras para o cálculo foram definidas pela Receita Federal. A decisão do tribunal será encaminhada ao Senado ainda nesta semana, e a Casa terá até 15 de dezembro para fixar a alíquota por meio de resolução. CBS e IBS A CBS começará a ser co

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