{"id":138313,"date":"2026-08-13T06:59:31","date_gmt":"2026-08-13T09:59:31","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/comite-gestor-simples-nacional-resolucao-cgsn-no-190-26-reforma-tributaria-adequacao\/"},"modified":"2026-08-13T07:00:27","modified_gmt":"2026-08-13T10:00:27","slug":"comite-gestor-simples-nacional-resolucao-cgsn-no-190-26-reforma-tributaria-adequacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/comite-gestor-simples-nacional-resolucao-cgsn-no-190-26-reforma-tributaria-adequacao\/","title":{"rendered":"COMIT\u00ca GESTOR \u2013 SIMPLES NACIONAL &#8211; RESOLU\u00c7\u00c3O CGSN N\u00ba 190\/26 \u2013 REFORMA TRIBUT\u00c1RIA &#8211; ADEQUA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O Comit\u00ea Gestor do Simples Nacional pela referida resolu\u00e7\u00e3o, promoveu importantes altera\u00e7\u00f5es no regime para adequa\u00e7\u00e3o \u00e0 Reforma Tribut\u00e1ria. Entre as principais novidades, destaca-se a antecipa\u00e7\u00e3o do per\u00edodo de op\u00e7\u00e3o pelo Simples Nacional, que passa a ocorrer no m\u00eas de setembro, em substitui\u00e7\u00e3o ao tradicional prazo de janeiro.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Al\u00e9m disso, a norma permite que empresas optantes pelo Simples Nacional permane\u00e7am no regime e, simultaneamente, optem pelo recolhimento do IBS e da CBS pelo regime regular, fora do DAS. A op\u00e7\u00e3o poder\u00e1 ser realizada semestralmente, ampliando a flexibilidade do planejamento tribut\u00e1rio.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A resolu\u00e7\u00e3o tamb\u00e9m atualiza regras relacionadas ao conceito de receita bruta, ao in\u00edcio de atividade, \u00e0 autentica\u00e7\u00e3o via Gov.br e \u00e0 sistem\u00e1tica de apura\u00e7\u00e3o, alinhando o Simples Nacional \u00e0s novas diretrizes da Reforma Tribut\u00e1ria.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Diante dessas mudan\u00e7as, recomenda-se que as empresas revisem seu planejamento tribut\u00e1rio e avaliem os impactos das novas regras, especialmente quanto \u00e0 forma de recolhimento do IBS e da CBS e aos novos prazos para op\u00e7\u00e3o pelo regime.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-138313","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138313\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=138313"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138313\/revisions\/"}],"predecessor-version":[{"id":138314,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138313\/revisions\/138314\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=138313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=138313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=138313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}