TAXATION OF LAW FIRMS IN THE CONTEXT OF THE BRAZILIAN TAX REFORM
Keywords:
Tax Reform, Tax on Goods and Services (IBS), Contribution on Goods and Services (CBS), Law Firms, Tax Planning.Abstract
The Tax Reform enacted by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025 represents a profound restructuring of the Brazilian tax system by replacing the fragmented model of consumption taxation with a dual system composed of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS). This article analyzes the impacts of this new regulatory framework on law firms, with emphasis on changes in the tax burden, ancillary obligations, and tax management in the post-reform environment. A qualitative-quantitative methodology is adopted, combining bibliographic and legislative analysis with a comparative numerical simulation of the tax burden under the Simples Nacional regime (Annex IV), the Presumed Profit regime, and the Actual Profit regime, before and after the implementation of the IBS and CBS. The simulations are based on a standardized revenue scenario, allowing an objective measurement of variations in the effective tax burden. The results indicate that, despite the discourse of simplification, the reform tends to significantly increase the tax burden on law firms, mainly due to the limited ability to claim input tax credits, which is characteristic of a labor-intensive sector. The estimated combined IBS and CBS rate of approximately 26.5% negatively affects all regimes analyzed, with greater impact under the Actual Profit regime, followed by the Simples Nacional and the Presumed Profit regimes. It is concluded that the Tax Reform poses substantial challenges to the legal sector, requiring continuous tax planning and strategic action by accounting professionals.
References
BANDEIRA DE MELLO, Celso Antônio. Curso de Direito Administrativo. 34. ed. São Paulo: Malheiros, 2018.
BRASIL. Constituição da República Federativa do Brasil de 1988.
BRASIL. Código Tributário Nacional. Lei nº 5.172, de 25 de outubro de 1966.
BRASIL. Emenda Constitucional nº 132, de 20 de dezembro de 2023. Altera o sistema tributário nacional e dá outras providências.
BRASIL. Lei Complementar nº 116, de 31 de julho de 2003. Dispõe sobre o ISSQN.
BRASIL. Lei Complementar nº 123, de 14 de dezembro de 2006. Institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte.
BRASIL. Lei Complementar nº 214, de 2025. Regulamenta dispositivos da EC 132/2023 referentes à CBS, IBS e obrigações acessórias.
BRASIL. Lei nº 9.249, de 26 de dezembro de 1995. Altera a legislação do imposto de renda das pessoas jurídicas.
BRASIL. Ministério da Fazenda. Perguntas e Respostas sobre a Reforma Tributária. Brasília: Ministério da Fazenda, 2024a.
BRASIL. Ministério da Fazenda. Regulamentação da Reforma Tributária: Lei Geral do IBS, da CBS e do Imposto Seletivo. Brasília: Ministério da Fazenda, 2024b.
CARRAZZA, Roque Antônio. Ensaios sobre a Reforma Tributária. São Paulo: Malheiros, 2024.
___________, Roque Antônio. ICMS. São Paulo: Malheiros, 2020.
___________, Roque Antônio. ICMS. 17. ed. São Paulo: Malheiros, 2024.
DERZI, Misabel Abreu Machado. Direito Tributário Brasileiro. 5. ed. São Paulo: Noeses, 2020.
MACHADO, Hugo de Brito. Comentários às Reformas Tributárias. São Paulo: Dialética, 2021.
___________, Hugo de Brito. Curso de Direito Tributário. 40. ed. São Paulo: Malheiros, 2022.
MELO, José Eduardo Soares de. Tributação das Sociedades de Serviços. São Paulo: Dialética, 2021.
OLIVEIRA, Ricardo. Efeitos da Reforma Tributária no Setor de Serviços. Revista Brasileira de Estudos Fiscais, 2024.
OLIVEIRA, Ricardo Mariz de. Tributação no Brasil: Teoria e Prática. São Paulo: Dialética, 2024.
SCHOUERI, Luís Eduardo. Direito Tributário. 10. ed. São Paulo: Saraiva Educação, 2019.
SCHOUERI, Luís Eduardo. IVA Dual e Reforma Tributária. Revista Direito Tributário Atual, 2023.
TORRES, Heleno Taveira. Direito Tributário Internacional e Comparado. São Paulo: Revista dos Tribunais, 2021.
TORRES, Ricardo Lobo. Curso de Direito Financeiro e Tributário. Rio de Janeiro: Renovar, 2018.
VALOR ECONÔMICO. IBS e CBS devem ter alíquotas somadas entre 25,45% e 27%. São Paulo: Valor Econômico, 2023.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
The copyright of the published articles will be transferred to the Uniaaraguaia Magazine, allowing its subsequent reproduction as transcription and with due citation of source. In the event of acceptance and before the publication of the article, the plaintiff (s) shall write a statement formally transferring copyright to the magazine.
The author may also print and distribute copies of his article, provided that he mentions that the rights belong to the Uniaaraguaia Magazine.
Author rights include the right to reproduce in full or partly by any means, distribute this article, including figures and photographs.
By submitting originals to the Uniaaraguaia magazine, the author or authors express agreement with the following terms:
a) Authors maintain copyright and grant Uniaraguaia magazine the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution license that allows the sharing of work with recognition of the authorship and initial publication in this magazine.
b) Authors are authorized to assume additional contracts separately, for non-expiration distribution of the work version published in this magazine (eg publish in institutional repository or as book chapter), with recognition of authorship and initial publication in this journal.
c) Authors are allowed and are encouraged to publish and distribute their work online (eg in institutional repositories or on their personal page) to any point before or during the editorial process, as this can generate productive changes as well as increase the impact and citation of published work.
