{"id":97044,"date":"2025-12-29T12:21:12","date_gmt":"2025-12-29T15:21:12","guid":{"rendered":"https:\/\/murray.adv.br\/?p=97044"},"modified":"2025-12-29T12:21:12","modified_gmt":"2025-12-29T15:21:12","slug":"tax-reform-enters-testing-phase-through-2026","status":"publish","type":"post","link":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/","title":{"rendered":"Tax reform enters testing phase through 2026"},"content":{"rendered":"<section class=\"content--header\">\n<div class=\"row content-head non-featured \">\n<div class=\"medium-centered subtitle\">\n<h6 class=\"content-head__subtitle\" style=\"text-align: center\"><em><strong>Taxpayers begin to see first effects of changes through platform to check cashback and tax credits generated from IBS and CBS<\/strong><\/em><\/h6>\n<\/div>\n<\/div>\n<div class=\"content__signa-share\">\n<div class=\"content__signature\">\n<div class=\"content-publication-data\">\n<div class=\"content-publication-data__text\">\n<div class=\"content-publication-data__from\"><\/div>\n<p class=\"content-publication-data__updated\">12\/29\/2025\u00a0<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"content__share-bar-container\">\n<div class=\"content__share-bar\"><\/div>\n<\/div>\n<\/div>\n<\/section>\n<div id=\"mc-article-body\" class=\"mc-article-body \">\n<article>\n<div class=\"no-paywall\">\n<div class=\"mc-column mc-side-item__container\" data-block-type=\"ads\" data-block-id=\"1\"><\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"102\" data-block-id=\"2\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">After nearly 40 years of debate in Brazil\u2019s National Congress, tax reform is moving off the drawing board and beginning to take effect. On January 12, a platform will go live allowing taxpayers to see the first impacts of the changes to the tax system. Individuals registered in Cad\u00danico will be able to check, based on their taxpayer number (CPF), the amount of \u201ccashback\u201d they will be entitled to. Companies, in turn, will be able to track the evolution of their tax debits and credits, according to\u00a0<strong>Juliano Neves<\/strong>, undersecretary for Corporate Management at the Federal Revenue Service, who spoke to\u00a0<strong>Valor<\/strong>.<\/p>\n<\/div>\n<div class=\"wall protected-content\">\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"83\" data-block-id=\"4\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">The amounts will be small, however, because the new tax system will be in a testing phase. The Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS), created by the reform, will not be collected in this first year of operation. They will only be calculated, based on a test rate of 1%, with 0.9% for the CBS and 0.1% for the IBS. \u201cIn 2026, it will be a test run,\u201d Neves said. \u201cThe game starts in 2027.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"32\" data-block-id=\"5\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">The test will mainly serve to adjust systems at companies and tax administrations. Especially at the beginning of the year, attention will be focused on the information technology involved in the change.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"50\" data-block-id=\"6\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">At the same time, companies and consumers will be able to get a sense of how the new tax system will affect them. The reform will make visible what today is largely unknown: how much is paid in taxes that are embedded in the prices of each product and service.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"42\" data-block-id=\"7\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">From 2026 through 2033, this portion will gradually be shown separately on invoices. Consumers will see the net price and the taxes clearly. This is not an increase in taxation, as it may appear, but rather a disclosure of the tax burden.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"48\" data-block-id=\"8\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">In the view of tax specialists, this is the main change that will be seen in the initial phase of the reform. By knowing how much each party pays in taxes and the volume of credits they will begin to receive, companies will start renegotiating prices and contracts.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"62\" data-block-id=\"9\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Continuing with the soccer comparison, former Federal Revenue auditor and president of the Brazilian Tax Committee (CTB),\u00a0<strong>Adriano Subir\u00e1<\/strong>, said the match will be the transformation of relationships between companies. \u201cThis is an economic reform with a tax last name,\u201d he said. \u201cThe game is the economic reform, which for me will have an impact similar to that of the Real Plan.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"48\" data-block-id=\"11\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">For tax expert\u00a0<strong>Rubens Souza<\/strong>, president of the Tax Reform Study Group (Gert) and a partner at WFaria Advogados, \u201cthe period of 2026 has to be used to look at pricing, not only of your own product, but also that of your suppliers, and to renegotiate acquisition prices.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"46\" data-block-id=\"12\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Over time, prices will come to be expressed by their net value, with taxes separated and generating credits. \u201cThere are many costs that used to remain in the chain and will now become credits, which may ultimately reflect a reduction in the tax burden,\u201d Souza said.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"34\" data-block-id=\"13\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Companies need to pay close attention, because the pricing logic will change, said lawyer\u00a0<strong>Daniel Loria<\/strong>, of Loria Advogados, who was director of the Special Secretariat for Tax Reform at the Ministry of Finance.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"96\" data-block-id=\"14\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">First, he said, the current consumption tax rate is charged \u201cfrom the inside,\u201d meaning the tax applies to the taxes that make up the price of the good or service. With the reform, it will be charged \u201cfrom the outside.\u201d In addition, it is necessary to understand the dynamics of credits. \u201cAll the upstream tax cost is recovered and, if your customer is a company, it also recovers all the tax cost. These are two factors that need to be well understood for companies to be able to renegotiate prices in a productive and technical way.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"58\" data-block-id=\"15\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">The focus of company management will shift away from tax planning and toward the economic viability of the business, said\u00a0<strong>Marcos Flores<\/strong>, manager of the Federal Revenue Service\u2019s Consumption Tax Reform Project. \u201cThey will recalculate their costs and prices, but 2026 is just the beginning of this, because it is merely the highlighting of a very low rate.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"37\" data-block-id=\"16\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">He offered some practical recommendations for companies for the year. The first is to adapt tax documents so that they already show the IBS and CBS separately. A large share has already completed this step, he said.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"52\" data-block-id=\"18\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Companies should also check whether codes such as the Mercosur Common Nomenclature (NCM), the Brazilian Services Nomenclature (NBS) and the Tax Classification Code (cClasTrib) used to issue invoices are correct. This is important for when taxes begin to be collected, as rates differ depending on the product, the service and the purchaser.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"68\" data-block-id=\"19\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">It is already possible to integrate the IBS and CBS calculator into ERP (Enterprise Resource Planning) software, Flores noted. He also warned that as of January 1 all companies will have an electronic tax domicile, through which they will receive communications from the Federal Revenue Service. \u201cThe company needs to know that it will no longer receive letters or have someone knocking on the door to deliver them.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"60\" data-block-id=\"20\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Finally, systems must be adapted to operate with the alphanumeric CNPJ, which comes into effect on July 1. \u201cThe company\u2019s CNPJ does not change, but new customers and new suppliers may have an alphanumeric CNPJ,\u201d he said. \u201cFor it to be able to buy from and sell to these new companies, it is important that its system is already adapted.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"93\" data-block-id=\"21\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">The testing phase will begin before the regulation of the reform is complete.<a class=\"\" href=\"https:\/\/valorinternational.globo.com\/politics\/news\/2025\/12\/16\/last-framework-of-consumption-tax-overhaul-gets-go-ahead.ghtml\" data-mrf-link=\"https:\/\/valorinternational.globo.com\/politics\/news\/2025\/12\/16\/last-framework-of-consumption-tax-overhaul-gets-go-ahead.ghtml\">\u00a0Congress only approved on December16 Complementary Bill (PLP) 108<\/a><a class=\"\" href=\"https:\/\/valorinternational.globo.com\/politics\/news\/2025\/12\/08\/congress-readies-final-piece-of-tax-reform.ghtml\" data-mrf-link=\"https:\/\/valorinternational.globo.com\/politics\/news\/2025\/12\/08\/congress-readies-final-piece-of-tax-reform.ghtml\">,<\/a>\u00a0which creates the IBS Management Committee, the structure that will administer the new tax resulting from the merger of the Tax on the Circulation of Goods and Services (ICMS) and the Services Tax (ISS). The bill has not yet been sanctioned by President Lula, which is expected to happen in mid-January. Once the legislation is complete, the Federal Revenue Service and the Management Committee will issue regulations for the new taxes.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"53\" data-block-id=\"22\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">\u201cFrom the taxpayers\u2019 point of view, nothing prevents the start of the experimental phase,\u201d\u00a0<strong>Fl\u00e1vio S\u00e9rgio Mendes de Oliveira<\/strong>, president of the CGIBS and finance secretary of Mato Grosso do Sul, told Valor regarding the absence of the law. \u201cThe CBS and IBS platforms will begin operating in January 2026, exactly as planned.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"75\" data-block-id=\"24\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Because of the delay, the idea is to be lenient in requiring invoices that show the CBS and IBS separately in this initial phase. In a recent joint act, the Federal Revenue Service and the IBS Management Committee clarified that there will be no penalty for the absence of a declaration until the first day of the fourth month after the publication of the CBS and IBS regulation, which does not yet have a date.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"43\" data-block-id=\"25\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Toward the end of the year, companies\u2019 main concern was being unable to issue invoices showing the IBS and CBS amounts. In some municipalities, there is still debate over whether the ISS will be included in the calculation base of these new taxes.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"52\" data-block-id=\"26\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">\u201cWe are just days away from the testing period and there is still a lot of uncertainty, especially around the electronic services invoice,\u201d Souza said. \u201cThere are municipalities that still have not stated how they will do these calculations, for example whether they will include CBS and IBS in the ISS base.\u201d<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"56\" data-block-id=\"27\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">\u201cThe government has been careful,\u201d Loria said. \u201cTechnical notes were issued stating that invoices will not be rejected [if they do not show IBS and CBS separately], which addresses a major concern of companies that feared an economic freeze.\u201d There was concern that suppliers would not be able to issue invoices, preventing them from receiving inputs.<\/p>\n<\/div>\n<div class=\"mc-column content-text active-extra-styles \" data-block-type=\"unstyled\" data-block-weight=\"75\" data-block-id=\"28\">\n<p class=\" content-text__container \" data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">With so many changes happening at the same time, there is concern about misinformation and \u201cfake news.\u201d One risk is that the test rate could be mistaken for an additional tax, Flores acknowledged. That is not true, he said, because for consumers nothing changes in this first year. \u201cCould there be \u2018fake news\u2019 along the way? It\u2019s possible, but transparency is better than the current system, in which no one knows how much they pay.\u201d<\/p>\n<p data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">*By\u00a0Lu Aiko Otta\u00a0\u2014 Bras\u00edlia<\/p>\n<p data-track-category=\"Link no Texto\" data-track-links=\"\" data-mrf-recirculation=\"Article links\">Source: Valor International<\/p>\n<p>https:\/\/valorinternational.globo.com\/<\/p>\n<\/div>\n<div data-track-category=\"multicontent\" data-track-action=\"ultimo chunk conteudo\" data-track-noninteraction=\"false\" data-track-scroll=\"view\"><\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayers begin to see first effects of changes through platform to check cashback and tax credits generated from IBS and CBS 12\/29\/2025\u00a0 After nearly 40 years of debate in Brazil\u2019s National Congress, tax reform is moving off the drawing board and beginning to take effect. On January 12, a platform will go live allowing taxpayers [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8106],"tags":[26674],"class_list":["post-97044","post","type-post","status-publish","format-standard","hentry","category-murray-news","tag-lower-house-prioritizes-security-projects"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax reform enters testing phase through 2026 - Murray Advogados<\/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:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax reform enters testing phase through 2026 - Murray Advogados\" \/>\n<meta property=\"og:description\" content=\"Taxpayers begin to see first effects of changes through platform to check cashback and tax credits generated from IBS and CBS 12\/29\/2025\u00a0 After nearly 40 years of debate in Brazil\u2019s National Congress, tax reform is moving off the drawing board and beginning to take effect. On January 12, a platform will go live allowing taxpayers [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Murray Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-29T15:21:12+00:00\" \/>\n<meta name=\"author\" content=\"Gelcy Bueno\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gelcy Bueno\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\"},\"author\":{\"name\":\"Gelcy Bueno\",\"@id\":\"https:\/\/murray.adv.br\/en\/#\/schema\/person\/dd0d0bea46c2436124555d18c1a0d52e\"},\"headline\":\"Tax reform enters testing phase through 2026\",\"datePublished\":\"2025-12-29T15:21:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\"},\"wordCount\":1397,\"keywords\":[\"Lower House prioritizes security projects\"],\"articleSection\":[\"Murray News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\",\"url\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\",\"name\":\"Tax reform enters testing phase through 2026 - Murray Advogados\",\"isPartOf\":{\"@id\":\"https:\/\/murray.adv.br\/en\/#website\"},\"datePublished\":\"2025-12-29T15:21:12+00:00\",\"author\":{\"@id\":\"https:\/\/murray.adv.br\/en\/#\/schema\/person\/dd0d0bea46c2436124555d18c1a0d52e\"},\"breadcrumb\":{\"@id\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/murray.adv.br\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax reform enters testing phase through 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/murray.adv.br\/en\/#website\",\"url\":\"https:\/\/murray.adv.br\/en\/\",\"name\":\"Murray Advogados\",\"description\":\"PLG International Lawyers\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/murray.adv.br\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/murray.adv.br\/en\/#\/schema\/person\/dd0d0bea46c2436124555d18c1a0d52e\",\"name\":\"Gelcy Bueno\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/murray.adv.br\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1ef2acfe966d6deacdeccd2a24ea89192c41fd05fc60e57b79021358a47f5641?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1ef2acfe966d6deacdeccd2a24ea89192c41fd05fc60e57b79021358a47f5641?s=96&d=mm&r=g\",\"caption\":\"Gelcy Bueno\"},\"url\":\"https:\/\/murray.adv.br\/en\/author\/news\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax reform enters testing phase through 2026 - Murray Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/","og_locale":"en_US","og_type":"article","og_title":"Tax reform enters testing phase through 2026 - Murray Advogados","og_description":"Taxpayers begin to see first effects of changes through platform to check cashback and tax credits generated from IBS and CBS 12\/29\/2025\u00a0 After nearly 40 years of debate in Brazil\u2019s National Congress, tax reform is moving off the drawing board and beginning to take effect. On January 12, a platform will go live allowing taxpayers [&hellip;]","og_url":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/","og_site_name":"Murray Advogados","article_published_time":"2025-12-29T15:21:12+00:00","author":"Gelcy Bueno","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Gelcy Bueno","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/#article","isPartOf":{"@id":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/"},"author":{"name":"Gelcy Bueno","@id":"https:\/\/murray.adv.br\/en\/#\/schema\/person\/dd0d0bea46c2436124555d18c1a0d52e"},"headline":"Tax reform enters testing phase through 2026","datePublished":"2025-12-29T15:21:12+00:00","mainEntityOfPage":{"@id":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/"},"wordCount":1397,"keywords":["Lower House prioritizes security projects"],"articleSection":["Murray News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/","url":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/","name":"Tax reform enters testing phase through 2026 - Murray Advogados","isPartOf":{"@id":"https:\/\/murray.adv.br\/en\/#website"},"datePublished":"2025-12-29T15:21:12+00:00","author":{"@id":"https:\/\/murray.adv.br\/en\/#\/schema\/person\/dd0d0bea46c2436124555d18c1a0d52e"},"breadcrumb":{"@id":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/murray.adv.br\/en\/tax-reform-enters-testing-phase-through-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/murray.adv.br\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Tax reform enters testing phase through 2026"}]},{"@type":"WebSite","@id":"https:\/\/murray.adv.br\/en\/#website","url":"https:\/\/murray.adv.br\/en\/","name":"Murray Advogados","description":"PLG International Lawyers","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/murray.adv.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/murray.adv.br\/en\/#\/schema\/person\/dd0d0bea46c2436124555d18c1a0d52e","name":"Gelcy Bueno","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/murray.adv.br\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1ef2acfe966d6deacdeccd2a24ea89192c41fd05fc60e57b79021358a47f5641?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1ef2acfe966d6deacdeccd2a24ea89192c41fd05fc60e57b79021358a47f5641?s=96&d=mm&r=g","caption":"Gelcy Bueno"},"url":"https:\/\/murray.adv.br\/en\/author\/news\/"}]}},"_links":{"self":[{"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/posts\/97044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/comments?post=97044"}],"version-history":[{"count":2,"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/posts\/97044\/revisions"}],"predecessor-version":[{"id":97046,"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/posts\/97044\/revisions\/97046"}],"wp:attachment":[{"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/media?parent=97044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/categories?post=97044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/murray.adv.br\/en\/wp-json\/wp\/v2\/tags?post=97044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}