The Deputy Special Secretary of the Federal Revenue Service, Adriana Gomes Rêgo, stated this Wednesday (August 12th) that the agency intends to release a second version of the CBS and IBS regulations by October. However, the undersecretary admits she doesn't know if the deadline is feasible, given that the text still needs to go through other agencies, such as the Attorney General's Office of the National Treasury (PGFN) and the Civil House.
Rêgo discussed the topic during the IX International Congress of Tax Law in Rio de Janeiro, organized by the Brazilian Association of Financial Law (ABDF). The undersecretary also highlighted that more than 4,000 suggestions related to the regulation of the new taxes were received during the public consultation on the subject.
Another point addressed by the undersecretary was the harmonization between CBS and IBS. According to Rêgo, the Revenue Service has already received 35 consultation solutions regarding the new taxes, which have already been distributed to the rapporteurs. “From there, we will have to show it to the CGIBS [IBS Management Committee], to the CGIBS taxation directorate, so that they can express their opinion. If they disagree, the divergence will go to the Harmonization Committee.”.
Created by Complementary Law 227/26, the Committee for the Harmonization of Tax Administrations will aim to resolve divergent interpretations among entities regarding the CBS and IBS.
Rêgo stated that he does not believe there will be any CBS fines in 2027. "Because the inspection always works with the information provided, cross-referenced, and compiles dossiers to be able to inspect," he said.
However, according to her, one possibility is that there will be corporate income tax assessments that will affect the CBS (Contribution on Goods and Services). Another possibility is that the debate will arise from requests for compensation. "I also have situations involving PIS and Cofins credits that I may want to offset against CBS debits," she said.
invoices
Another issue related to the reform about which doubts remain is the issuance of invoices. According to a source close to the matter consulted by Jota, the compliance program aimed at taxpayers who have difficulties filling out tax documents should be released in the coming days. Taxpayers who qualify for the program will have until the end of the year to regularize their situation.
The topic was also addressed this Wednesday during the 3rd Ordinary Meeting of the Goods and Services Tax Management Committee (CGIBS), held in São Paulo. Representatives of the body assured that taxpayers who fail to comply with ancillary obligations related to the tax reform on consumption will not be financially penalized.
The meeting also marked the definitive structuring of the Committee, with the election of all its directors, and detailed the technological advancement of the reform: the 300 largest companies in the country are already testing the IBS systems.
This was the first time the board met outside of Brasília, a choice justified by Luís Felipe Arellano, Secretary of Finance for the municipality of São Paulo and 1st Vice-President of CGIBS, "due to the recognition of the economic importance of the city of São Paulo".
Arellano reaffirmed that some ancillary obligations had their effective date postponed from August to October, while others were left until the end of 2026, and that the current focus of the tax administration is dialogue. "This is a didactic year, full of lessons, both for the Management Committee and for taxpayers," the secretary stated during a press conference.
When questioned about the concerns of companies facing difficulties with technological adaptation, the secretary was clear in stating that there would be no penalties in the short term.
“"It is not the intention of the Management Committee, nor of the Federal Revenue Service, to penalize taxpayers this year for non-compliance with ancillary obligations. The objective is to notify them so that they can understand which obligation they failed to fulfill and then regularize their situation so that from next year, when they may actually be subject to an audit regarding this, they will already be fully compliant.".
The board stated that it is monitoring the issuance of tax documents and has been in dialogue with sectors facing greater difficulties, especially service companies that use specific invoicing regimes. "We have noticed, at the moment, that most companies are already issuing invoices highlighting the IBS and CBS. This increase has been consistent," said Arellano.
Systems integration
One concern related to the reform is ensuring the constitutional promise of simplification. According to the Secretary of Finance of Rio Grande do Sul and newly elected 2nd vice-president of CGIBS, Priscilla Santana, the taxpayer will have a unique experience, even when dealing with federal and subnational collection. "For those who arrive there and qualify within our process, they will see only one thing," stated Santana. She detailed that the IBS ecosystem will be based on three structuring systems: collection, assessment, and distribution.
The collection and accounting will operate jointly with the Federal Revenue Service, using the same repository of tax documents to generate the so-called pre-filled declaration. The distribution system, however, is unique and presents a logistical challenge for IBS, as it will need to divide the resources among 27 states and 5,569 municipalities, ensuring the neutrality of the collection.
“We ensured that over the next few years, states or municipalities that are traditionally sellers will have to redistribute that revenue differential they have with the others that will lose out as a result of the change from origin-based to destination-based taxation. This distribution system is exclusive and belongs to us,” the secretary pointed out.
Technological development is already yielding practical results. "The 300 largest companies in Brazil are already testing our systems. Both those of CBS, the Federal Revenue Service, and those of IBS," revealed Santana, adding that the financial sector is conducting tests through the new Simplified Declaration (ADEL).
Committee Structure
Following Wednesday's meeting, the Goods and Services Tax Management Committee (CGIBS) now has a permanent commission. The Committee's president and Secretary of Finance of Mato Grosso do Sul, Flávio César, announced the election of Priscilla Santana as the 2nd vice-president of the board and the swearing-in of the ten directors (including areas such as Collection, Inspection, IT and Taxation), as well as the internal audit and ombudsman's office. "From today onwards, we have all 10 directorates elected, established and sworn in. The Management Committee is fully formed," stated Flávio César. According to him, the more than 2,000 technicians who were working on a provisional basis will now migrate to the official structure.
When questioned about the CGIBS headquarters and financial resources, the president confirmed that the physical structure will be installed in Brasília and that the Committee is in the final stages of negotiations with the Ministry of Finance and banks for the release of funds, planned since last year, which will accelerate the creation of the platforms. "Part of these funds that will be released soon will be for the development of systems," concluded Flávio César.
Source: JOTA