{"id":14640,"date":"2026-03-12T00:00:00","date_gmt":"2026-03-12T00:00:00","guid":{"rendered":"https:\/\/angelboss.com.br\/2026\/03\/12\/327014-reforma-tributaria-amplia-atencao-de-empresas\/"},"modified":"2026-03-12T00:00:00","modified_gmt":"2026-03-12T00:00:00","slug":"327014-reforma-tributaria-amplia-atencao-de-empresas","status":"publish","type":"post","link":"http:\/\/angelboss.com.br\/en\/2026\/03\/12\/327014-reforma-tributaria-amplia-atencao-de-empresas\/","title":{"rendered":"Reforma tribut\u00e1ria amplia aten\u00e7\u00e3o de empresas"},"content":{"rendered":"<p>A combina\u00e7\u00e3o entre o cen\u00e1rio fiscal brasileiro e a implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria tem ampliado o n\u00edvel de aten\u00e7\u00e3o das empresas em 2026. Dados do Tesouro Nacional mostram que o governo central encerrou 2025 com <a rel=\"follow\" target=\"_blank\" href=\"https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2026-01\/contas-publicas-tem-deficit-de-r-55021-bilhoes-em-2025#:~:text=Em%202025%2C%20a%20d%C3%ADvida%20bruta,76%2C3%25%20do%20PIB.\">d\u00e9ficit prim\u00e1rio<\/a> de R$ 61,7 bilh\u00f5es, enquanto a d\u00edvida bruta alcan\u00e7ou 78,7% do Produto Interno Bruto (PIB). Ao mesmo tempo, a arrecada\u00e7\u00e3o federal atingiu recorde hist\u00f3rico, o que intensifica o debate sobre press\u00e3o fiscal e poss\u00edveis ajustes tribut\u00e1rios nos pr\u00f3ximos anos.<\/p>\n<p>Segundo dados divulgados pela Receita Federal, a arrecada\u00e7\u00e3o federal <a rel=\"follow\" target=\"_blank\" href=\"https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2026-01\/arrecadacao-federal-bate-recorde-de-r-289-trilhoes-em-2025\">atingiu<\/a> R$ 2,89 trilh\u00f5es em 2025, o maior valor da s\u00e9rie hist\u00f3rica. As informa\u00e7\u00f5es fazem parte do relat\u00f3rio oficial de arrecada\u00e7\u00e3o do \u00f3rg\u00e3o, dispon\u00edvel publicamente no portal do governo federal.<\/p>\n<p>Para o advogado tributarista Leonardo Volpatti, s\u00f3cio da Volpatti Advogados, a combina\u00e7\u00e3o entre press\u00e3o fiscal e mudan\u00e7as estruturais no sistema tribut\u00e1rio exige aten\u00e7\u00e3o redobrada por parte das empresas.<\/p>\n<p> &quot;Quando o cen\u00e1rio fiscal apresenta d\u00e9ficit e ao mesmo tempo ocorre uma transi\u00e7\u00e3o tribut\u00e1ria relevante, como a que o Brasil vive atualmente, as empresas precisam acompanhar de perto as mudan\u00e7as regulat\u00f3rias para evitar impactos inesperados no planejamento financeiro&quot;, afirma.<\/p>\n<p><strong>Regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria<\/strong><\/p>\n<p>A Reforma Tribut\u00e1ria foi institu\u00edda pela Emenda Constitucional&nbsp;<a rel=\"follow\" target=\"_blank\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/emendas\/emc\/emc132.htm\">n\u00ba 132\/2023<\/a>, que criou um novo modelo de tributa\u00e7\u00e3o sobre o consumo no pa\u00eds. A proposta estabelece dois novos tributos: o Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS).<\/p>\n<p>A implementa\u00e7\u00e3o pr\u00e1tica da reforma depende da regulamenta\u00e7\u00e3o por meio de leis complementares e normas infralegais. Entre os projetos que tratam da estrutura do novo sistema est\u00e1 o Projeto de Lei Complementar <a rel=\"follow\" target=\"_blank\" href=\"https:\/\/www.congressonacional.leg.br\/materias\/materias-bicamerais\/-\/ver\/plp-108-2024\">n\u00ba 108\/2024<\/a>, que institui o Comit\u00ea Gestor respons\u00e1vel pela administra\u00e7\u00e3o do IBS.<\/p>\n<p> &quot;A reforma tribut\u00e1ria \u00e9 uma mudan\u00e7a estrutural importante, mas grande parte dos efeitos pr\u00e1ticos depende das regras que ainda ser\u00e3o regulamentadas. Por isso, acompanhar esse processo \u00e9 fundamental para o setor produtivo&quot;, explica.<\/p>\n<p><strong>Mudan\u00e7as no regime do Lucro Presumido<\/strong><\/p>\n<p>Outra mudan\u00e7a recente que chamou aten\u00e7\u00e3o do mercado foi a publica\u00e7\u00e3o da Lei Complementar <a rel=\"follow\" target=\"_blank\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp224.htm\">n\u00ba 224\/2025<\/a>, que alterou regras relacionadas ao regime do Lucro Presumido.<\/p>\n<p>Entre as altera\u00e7\u00f5es, a lei elevou em 10% os percentuais de presun\u00e7\u00e3o aplicados \u00e0 parcela da receita bruta anual que exceder R$ 5 milh\u00f5es. A mudan\u00e7a afeta empresas enquadradas no regime de Lucro Presumido, um dos modelos de tributa\u00e7\u00e3o mais utilizados por empresas de m\u00e9dio porte no Brasil.<\/p>\n<p>Para Volpatti, mudan\u00e7as em regimes consolidados exigem adapta\u00e7\u00e3o por parte das empresas. &quot;Altera\u00e7\u00f5es tribut\u00e1rias impactam diretamente a forma como as empresas organizam sua estrutura fiscal e financeira. Por isso, o acompanhamento dessas mudan\u00e7as \u00e9 essencial para reduzir riscos e manter previsibilidade nos neg\u00f3cios&quot;, informa.<\/p>\n<p><strong>Impacto para o ambiente empresarial<\/strong><\/p>\n<p>A combina\u00e7\u00e3o entre cen\u00e1rio fiscal desafiador, mudan\u00e7as na legisla\u00e7\u00e3o tribut\u00e1ria e regulamenta\u00e7\u00f5es em andamento cria um ambiente que exige maior planejamento estrat\u00e9gico das empresas.<\/p>\n<p>Segundo Volpatti, o monitoramento regulat\u00f3rio e o planejamento tribut\u00e1rio passam a ser ferramentas importantes para reduzir riscos em um per\u00edodo de transforma\u00e7\u00e3o do sistema fiscal brasileiro.<\/p>\n<p> &quot;A previsibilidade \u00e9 um fator central para a tomada de decis\u00f5es empresariais. Quanto maior a complexidade do ambiente regulat\u00f3rio, mais importante se torna acompanhar as mudan\u00e7as e antecipar poss\u00edveis impactos&quot;, conclui.<\/p>\n<p><img src='https:\/\/api.dino.com.br\/v2\/news\/tr\/327014?partnerId=4593' alt=\"\" style=\"border:0px;width:1px;height:1px;\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>A implementa\u00e7\u00e3o da reforma tribut\u00e1ria e o cen\u00e1rio fiscal brasileiro ampliam a aten\u00e7\u00e3o das empresas em 2026. Dados do Tesouro Nacional apontam d\u00e9ficit nas contas p\u00fablicas mesmo com arrecada\u00e7\u00e3o recorde da Receita Federal. Para o advogado tributarista Leonardo Volpatti, acompanhar a regulamenta\u00e7\u00e3o das novas regras e revisar o planejamento tribut\u00e1rio ser\u00e1 essencial para reduzir riscos.<\/p>","protected":false},"author":3,"featured_media":14641,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"0","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","page_builder":"","footnotes":""},"categories":[315],"tags":[341,324,369,351,378],"class_list":["post-14640","post","type-post","status-publish","format-standard","has-post-thumbnail","category-noticias-corporativas-dino","tag-economia","tag-negocios","tag-politicas","tag-sociedade","tag-turismo-e-viagem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma tribut\u00e1ria amplia aten\u00e7\u00e3o de empresas - Portal Masculino de Moda, Beleza, Luxo and Business - Angel Boss<\/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:\/\/angelboss.com.br\/en\/2026\/03\/12\/327014-reforma-tributaria-amplia-atencao-de-empresas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma tribut\u00e1ria amplia aten\u00e7\u00e3o de empresas - Portal Masculino de Moda, Beleza, Luxo and Business - Angel Boss\" \/>\n<meta property=\"og:description\" content=\"A implementa\u00e7\u00e3o da reforma tribut\u00e1ria e o cen\u00e1rio fiscal brasileiro ampliam a aten\u00e7\u00e3o das empresas em 2026. 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