Tax Reform: Complementary Law No. 227, which regulates the IBS Management Committee, has been enacted

The Official Gazette of the Union published today (January 14) LC 227/2026, which defines the scope of action of the IBS Management Committee, regulating the administrative process related to the tax, the distribution of its revenue to federal entities, and the Tax on Transfer Causa Mortis and Donation of Any Assets or Rights (ITCMD).

The measure represents an essential step toward enabling the implementation of the Consumption Tax Reform, whose transition period will begin in 2026 and extend until 2033.