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A Reforma Tributária substitui cinco tributos sobre consumo por dois: a CBS, federal, no lugar de PIS e Cofins, e o IBS, estadual e municipal, no lugar de ICMS e ISS. A base é a Emenda Constitucional 132/2023, regulamentada pela Lei Complementar 214/2025. A transição vai de 2026 a 2033. Para quem está no


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