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A reforma tributária estabelece a criação do IVA Dual, que unifica dois novos impostos: a Contribuição sobre Bens e Serviços (CBS), de âmbito federal, e o Imposto sobre Bens e Serviços (IBS), destinado a estados e municípios. O novo modelo vai substituir gradualmente PIS, Cofins, IPI, ICMS e ISS, com transição prevista até 2033. As ...
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