PLP 108/2024: Regulation of the Tax on Goods and Services (IBS) and changes to ITCMD
What changes: The Senate approved Complementary Law Bill 108/2024, which regulates the tax reform and creates the Management Committee for the Tax on Goods and Services (IBS). The text details the collection, distribution, and oversight of the IBS, as well as including changes to the Tax on Inheritance and Donation (ITCMD).
PLP 68/2024: Regulation of the Tax Reform on Real Estate Operations
What changes: The tax reform regulation, through PLP 68/2024, introduces new rules for real estate operations, including the incidence of taxes on individuals under certain conditions. It excludes exchange operations (except for the difference payment) and real security rights. It allows for the anticipation of IBS and CBS reimbursements for construction companies.
Tax Reform Regulation: Definition of Rates and Specific Regimes
What changes: The tax reform regulation will define how differentiated regimes and reduced rates for certain sectors will function. This includes defining the products of the national basic food basket with zero tax, the cashback system for electricity and gas bills, and the implementation of the Selective Tax on harmful products.
PLP 108/2024: Rules for the Dual Value Added Tax (VAT)
What changes: PLP 108/2024, the second bill for the tax reform regulation, establishes the rules for the implementation of the dual Value Added Tax (VAT), which comprises the federal Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) shared among states, the Federal District, and municipalities. It also addresses the IBS Management Committee.
These changes affect millions of people. Which ones affect you?
GovToDate reads these official sources continuously and only alerts you about the rules that apply to your situation — your nationality, your qualification, your activity, your countries.
Every entry comes from GovToDate's automated detection on the official sources cited, on the date shown. This page presents general information — it is not personalised advice. The official texts prevail.
Titles and summaries are shown in the language of the official source, or in English when that language is not available.