{"id":386647,"date":"2025-12-01T07:22:33","date_gmt":"2025-12-01T10:22:33","guid":{"rendered":"https:\/\/goias.gov.br\/economia\/?p=386647"},"modified":"2025-12-01T08:18:29","modified_gmt":"2025-12-01T11:18:29","slug":"auditores-debatem-cobranca-do-ibs-sobre-imoveis","status":"publish","type":"post","link":"https:\/\/goias.gov.br\/economia\/auditores-debatem-cobranca-do-ibs-sobre-imoveis\/","title":{"rendered":"Auditores debatem cobran\u00e7a do IBS sobre im\u00f3veis"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"771\" src=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/IMG_20251128_091441-1024x771.jpg\" alt=\"\" class=\"wp-image-386648\" srcset=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/IMG_20251128_091441-1024x771.jpg 1024w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/IMG_20251128_091441-300x226.jpg 300w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/IMG_20251128_091441-768x578.jpg 768w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/IMG_20251128_091441-1536x1157.jpg 1536w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/IMG_20251128_091441-2048x1542.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dois auditores fiscais convidados: Jefferson Valentin, de S\u00e3o Paulo, e Eliane Figueira Heidemann, do Amap\u00e1, conduziram na \u00faltima sexta-feira (28\/11) o curso completo da reforma tribut\u00e1ria da Secretaria da Economia. As aulas s\u00e3o voltadas a auditores fiscais de Goi\u00e1s e ocorrem no audit\u00f3rio da pasta. Ele falou sobre regime espec\u00edfico de bens im\u00f3veis e ela sobre operacionaliza\u00e7\u00e3o do IBS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jefferson Valentin (Sefaz\/SP)&nbsp;abordou o&nbsp;Regime Espec\u00edfico de Bens Im\u00f3veis, detalhando as opera\u00e7\u00f5es alcan\u00e7adas pelo modelo, como aliena\u00e7\u00e3o, loca\u00e7\u00e3o, cess\u00e3o onerosa, arrendamento, transfer\u00eancia de direitos reais, administra\u00e7\u00e3o e intermedia\u00e7\u00e3o imobili\u00e1ria, al\u00e9m de servi\u00e7os de constru\u00e7\u00e3o civil. O palestrante tamb\u00e9m explicou as hip\u00f3teses de n\u00e3o incid\u00eancia, aspectos relacionados a garantias reais e o tratamento das opera\u00e7\u00f5es realizadas por organiza\u00e7\u00f5es gestoras de fundos patrimoniais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O auditor de S\u00e3o Paulo apresentou as novas regras de incid\u00eancia do IBS e da CBS sobre opera\u00e7\u00f5es imobili\u00e1rias no momento da tributa\u00e7\u00e3o, tanto pessoas f\u00edsicas ou jur\u00eddicas. Tudo vai depender da quantidade de im\u00f3veis e caracter\u00edsticas das opera\u00e7\u00f5es que alteram o enquadramento tribut\u00e1rio. Os im\u00f3veis ter\u00e3o al\u00edquotas reduzidas de 50% nas opera\u00e7\u00f5es de venda, constru\u00e7\u00e3o e intermedia\u00e7\u00e3o e de 70% na loca\u00e7\u00e3o. A al\u00edquota de refer\u00eancia, contudo, n\u00e3o foi fixada.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-2-1024x768.jpeg\" alt=\"\" class=\"wp-image-386656\" style=\"width:547px;height:auto\" srcset=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-2-1024x768.jpeg 1024w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-2-300x225.jpeg 300w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-2-768x576.jpeg 768w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-2-600x450.jpeg 600w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-2.jpeg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">A auditora Eliane Figueira Heidemann, da Sefaz do Amap\u00e1, explicou que a operacionaliza\u00e7\u00e3o do IBS e da CBS representa a espinha dorsal pr\u00e1tica da reforma. Sua explana\u00e7\u00e3o abordou desde as formas de extin\u00e7\u00e3o dos d\u00e9bitos tribut\u00e1rios at\u00e9 o funcionamento do split payment, adotados para a modernizar a arrecada\u00e7\u00e3o, reduzir a inadimpl\u00eancia e trazer maior sincroniza\u00e7\u00e3o entre documento fiscal, opera\u00e7\u00e3o econ\u00f4mica e fluxo financeiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A professora mostrou como funcionam as modalidades de extin\u00e7\u00e3o de d\u00e9bitos, pagamento, restitui\u00e7\u00e3o, recolhimento pelo adquirente e seus efeitos pr\u00e1ticos sobre contribuintes e fiscos. Ela falou tamb\u00e9m sobre a apura\u00e7\u00e3o consolidada por contribuinte (n\u00e3o mais por estabelecimento), per\u00edodo mensal de apura\u00e7\u00e3o, centraliza\u00e7\u00e3o dos pagamentos, ressarcimentos e a introdu\u00e7\u00e3o da apura\u00e7\u00e3o assistida, esp\u00e9cie de declara\u00e7\u00e3o pr\u00e9-preenchida elaborada de forma integrada pelo Comit\u00ea Gestor do IBS e pela Receita Federal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A \u00faltima aula do curso ser\u00e1 no dia 12 de dezembro, para aproximadamente 100 auditores fiscais da Economia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Secretaria da Economia &#8211; Governo de Goi\u00e1s<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dois auditores fiscais convidados: Jefferson Valentin, de S\u00e3o Paulo, e Eliane Figueira Heidemann, do Amap\u00e1, conduziram na \u00faltima sexta-feira (28\/11) o curso completo da reforma tribut\u00e1ria da Secretaria da Economia. As aulas s\u00e3o voltadas a auditores fiscais de Goi\u00e1s e ocorrem no audit\u00f3rio da pasta. Ele falou sobre regime espec\u00edfico de bens im\u00f3veis e ela sobre operacionaliza\u00e7\u00e3o do IBS.<\/p>\n","protected":false},"author":534,"featured_media":386649,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[118],"tags":[261],"class_list":["post-386647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-reforma-tributaria"],"rttpg_featured_image_url":{"full":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1.jpeg",1280,960,false],"landscape":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1.jpeg",1280,960,false],"portraits":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1.jpeg",1280,960,false],"thumbnail":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-150x150.jpeg",150,150,true],"medium":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-300x225.jpeg",300,225,true],"large":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1-1024x768.jpeg",1024,768,true],"1536x1536":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1.jpeg",1280,960,false],"2048x2048":["https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2025\/12\/WhatsApp-Image-2025-11-28-at-15.09.55-1.jpeg",1280,960,false]},"rttpg_author":{"display_name":"larissatirabosqui","author_link":"https:\/\/goias.gov.br\/economia\/author\/larissatirabosqui\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/goias.gov.br\/economia\/categoria\/noticias\/\" rel=\"category tag\">Not\u00edcias<\/a>","rttpg_excerpt":"Dois auditores fiscais convidados: Jefferson Valentin, de S\u00e3o Paulo, e Eliane Figueira Heidemann, do Amap\u00e1, conduziram na \u00faltima sexta-feira (28\/11) o curso completo da reforma tribut\u00e1ria da Secretaria da Economia. As aulas s\u00e3o voltadas a auditores fiscais de Goi\u00e1s e ocorrem no audit\u00f3rio da pasta. Ele falou sobre regime espec\u00edfico de bens im\u00f3veis e ela&hellip;","_links":{"self":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/posts\/386647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/users\/534"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/comments?post=386647"}],"version-history":[{"count":2,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/posts\/386647\/revisions"}],"predecessor-version":[{"id":386660,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/posts\/386647\/revisions\/386660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/media\/386649"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/media?parent=386647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/categories?post=386647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/tags?post=386647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}