Inkambo Yokuhlukaniswa Kwentela Kwezimpahla

Indlela yokuchaza nokuhlukanisa umkhiqizo ngendlela efanele

Kubuyekezwe ngemithetho emisha evunyiwe yi-Tax Reform, ikakhulukazi i-Constitutional Amendment 32/23, i-Complementary Laws 214/24 kanye ne-227/25, ethatha indawo yentela yamanje (i-ICMS, i-IPI, i-ISS, i-PIS kanye ne-COFINS) nge-IBS entsha (Intela Ezimpahleni Namasevisi), i-CBS (Umnikelo Ezimpahleni Namasevisi) kanye ne-IS (Intela Ekhethiwe).

Izinhloso

Ukuhlukaniswa kwentela kwe-NCM (Common Nomenclature of Mercosur) okufanele kwemikhiqizo , noma ngisho nezimpahla eziqinile nezinto zokusetshenziswa nokusetshenziswa, ezitholwe noma ezithengiswa yizinkampani kunomthelela oqondile entengo . Lokhu kungenxa yokuthi izindleko zentela zihlobene ngqo nokuhlukaniswa kwentela komkhiqizo , futhi lobu budlelwano buvela kokubili maqondana nezintela eziqoqwe ekungenisweni kanye nalezo ezitholwa ekuthengweni nasekuthengisweni kwangaphakathi.

Ngokuvunyelwa kweNguquko Yentela ngeSichibiyelo Somthethosisekelo 32/23 kanye neMithetho Ehambisanayo 214/25 kanye no-227/26, ukuhlukaniswa kwentela okufanele kwazuza ukubaluleka okukhulu nakakhulu, njengoba i-NCM (Mercosur Common Nomenclature) eyabelwe umkhiqizo yaqala ukunquma ngokuqondile ukuhlukaniswa kwawo ngaphakathi kwezibambo zentela (IBS kanye ne-CBS).

Ngale ndlela, le khosi ihlose ukwethula nokuxoxa ngezinqubo eziyinhloko ezisetshenziswa ekuhlukanisweni kwentela okulungile kwezimpahla, kanye nokubaluleka kwazo ekuchazeni izinqubo zentela nentela zezinkampani, futhi njengendlela yokuhlela intela. Ngakho-ke, ukubaluleka kanye nokusebenzisana kwe-NCM (Mercosur Common Nomenclature) namanye amakhodi entela (CST, cClassTrib, NVE, EAN/GETIN, CFOP, CEST, njll.) kanye nokusetshenziswa kwayo yiziphathimandla zentela ekwaziseni intela, ezezimali kanye nemithetho yamasiko kuzokwethulwa futhi kuxoxwe ngakho.

Izithameli Eziqondiwe

Abaphathi, abaphathi, kanye nabahlaziyi abavela eminyangweni ehlukahlukene yenkampani (intela, ukungenisa, ukuthumela ngaphandle, ukuthenga, ukuthengisa, izindleko, izimpahla, ezokuthutha, ukubalwa kwezimali, njll.), kanye nanoma ubani oxhumene ngokuqondile noma ngokungaqondile nomnyango wentela, wezezimali, kanye nowentela, noma ofisa ukungena noma ukuthuthukisa ulwazi lwakhe ngokuHlelwa Kwempahla.

Okuqukethwe Kwesifundo

1- Ukuguqulwa Kwentela kanye Nokuhlukaniswa Kwentela Yempahla (i-NCM)

• Ukuguqulwa Kwentela: Imithetho, izinhloso kanye nobunzima
• Izinselele zokuphila nohlelo lwamanje kanye nolusha eminyakeni eyi-6 ezayo
• Intela yokusetshenziswa emihlanu (i-ICMS, i-IPI, i-ISS, i-PIS kanye ne-COFINS) izothathelwa indawo yintela ezimbili ze-Value Added (i-IBS kanye ne-CBS)
• • I-CBS – Umnikelo Ezimpahleni Nasezinsizeni: Izohlanganisa i-IPI, i-PIS kanye ne-COFINS – kusukela mhla zingama-27 kuNhlolanja
  • • I-IPI – Yemikhiqizo enezinzuzo zentela eManaus Free Trade Zone kuphela
  • IS – Intela Ekhethiwe – kusukela mhla zingama-27 kuNdasa
  • I-IBS – Intela Yezimpahla Nezinsizakalo: Izohlanganisa i-ICMS (intela kahulumeni) kanye ne-ISS (intela kamasipala) – kusukela ngo-2029 kuya ku-2032
• Ukulawulwa Kwenguquko kanye Nesikhathi Sokusetshenziswa
• Ukuhlukaniswa kwentela kuthatha isici esibaluleke kakhulu ngokuguqulwa kwentela
• Amanani entela (i-CBS ne-IBS)
• • Ukubaluleka kokuchaza kahle ikhodi ye-NCM ngokubheka ulwazi lwentela oluhlanganisa izinkomba
• Intela izobalwa "ngaphandle" esikhundleni sohlelo lwamanje (ngaphakathi)
• Izintela ezintsha (i-IBS ne-CBS) kumele zifakwe kumadokhumenti entela kusukela ngoJanuwari 1, 2026
• Umthetho Ohlukile We-IBS Ne-CBS: Kuyini nokuthi uthinta kanjani ukusebenza kwezinkampani

2- Ukuhlukaniswa Kwentela kanye ne-NCM (i-Mercosur Common Nomenclature)

• Umehluko phakathi kokuHlelwa kweNtela kanye ne-NCM
• I-TIPI (Ithebula Lokwenzeka Kwe-IPI) kanye ne-TEC (Intela Ejwayelekile Yangaphandle)
• Umthetho (ukuhunyushwa, ububanzi bemithetho kanye nokusetshenziswa kokubonisana okusemthethweni)
• Intela, Imali kanye Nezimali Ezingeziwe
• Umsuka Wokuhlukaniswa Kwezimpahla
• Ukusetshenziswa Okuphoqelekile kwe-NCM Kuzwelonke Nasemhlabeni Wonke
• Ubunzima Besistimu Yokuhlukaniswa Kwentela
• Isidingo kanye nokusetshenziswa kokuhlukaniswa kwezimpahla ekuhwebeni kwamazwe ngamazwe
• Ukubaluleka kwe-NCM ekuhleleni intela
• Uhlelo Oluhlanganisiwe (HS) – Umlando kanye nobunzima
• Ama-nomenclature akhona: I-NALADI kanye nokusetshenziswa kwayo ezingxoxweni ngaphakathi kohlaka lwamazwe angawe-ALADI
• Imisebenzi ye-NCM kanye nokubaluleka kwayo ezinkampanini
• Isibuyekezo se-NCM yi-Harmonized System (HS) – Izindaba kanye nezibuyekezo
• Umthelela Ekufakweni Kwentela ye-ICMS
• Ihlelwe kanjani i-NCM?
• Imiphumela yokusetshenziswa okungalungile, okuhlanganisa nomongo we-ICMS, i-PIS kanye ne-COFINS (i-CBS kanye ne-IBS)
• Amanothi Obuchwepheshe Ama-invoyisi E-elekthronikhi (NF-e) – Izidingo

3- Indlela yokuchaza i-NCM

• Ukutadisha imithetho ejwayelekile yokuhlukaniswa
• Uhlelo Oluvumelanisiwe – Imithetho Ejwayelekile Yokuhumusha (GRI)
• Amanothi Okuchaza – Imisebenzi Nezinhlobo Ezikhona
• I-NESH - Amanothi Okuchaza Uhlelo Oluvumelanisiwe (kuyini nokuthi lusetshenziswa kanjani ngendlela efanele)
• Iziqondiso zokuhlela ngezigaba
• Imikhiqizo (ehlukahlukene)
• Ukuhlukaniswa kwemikhiqizo ehlanganisiwe (Ama-Kits)
• Izindlela zokuhlukanisa "izingxenye nezingxenye"
• I-NVE – Izimfanelo ze-NCM (Izinga, Izimfanelo kanye Nezincazelo)
• • Izici ezijwayelekile nokubaluleka
  • Yakhiwa kanjani?
  • Amaphutha avamile lapho ugcwalisa amafomu
  • Imiphumela yobudedengu noma amaphutha

4- Ukuguqulwa Kwentela: Imithelela ekukhishweni kwamadokhumenti entela (DF-e) kanye nokubalwa kwentela

• Amakhodi entela ahlukahlukene asetshenziswa ekukhipheni i-NF-e (ama-Invoyisi e-elekthronikhi)
• Izinkambu ezintsha okufanele zigcwaliswe maqondana nezintela (i-IBS, i-CBS kanye ne-IS)
• • Indlela yokubonisa ukubalwa kwezintela (i-IBS ne-CBS) kumadokhumenti entela kusukela mhla zingama-01/01/26
• I-NCM, i-CST kanye - Imisebenzi ethile yekhodi ngayinye kanye nokubaluleka ekuchazeni kahle ukuHlelwa Kwentela
• • Umehluko phakathi kwe-NCM ne-CST kanye nokubaluleka kwazo ezinteleni ezintsha (i-IBS ne-CBS)
• Ukuguqulwa kwentela kanye nokudalwa kwekhodi entsha yentela – cClassTrib (Ikhodi Yokuhlukaniswa Kwentela)
• Kuyini i-cClassTrib futhi kufanele isetshenziswe kanjani?
• • Amaphutha amakhulu encazelweni nasekusetshenzisweni kwe -cClassTrib (Ikhodi Yokuhlukaniswa Kwentela)
• Ukuthengiselana okucatshangelwayo noma okungacatshangelwayo okucatshangelwayo kwe -cClassTrib
• Amathebulae-cClassTrib kanye ne-CST
• Amakhodi -cClassTrib, CST, kanye ne-cCredPress azosetshenziswa nini?
• i-cClassicTrib – Intela Ejwayelekile, Izinga Eliyi-Zero, kanye Nezinga Elincishisiwe – Yiliphi i-cClassTrib okufanele ulisebenzise?
• • Indlela yokubonisa ukubalwa kwezintela (i-IBS ne-CBS) kumadokhumenti entela anezinzuzo kusukela mhla ziyi-01/01/2026
  • Ukubaluleka kwekhodi ye-NCM efanele ekuchazeni ikhodi ye-cClassTrib - Izinselele zokusebenza.
• Isibonelo sokuchaza i-cClassTrib yomkhiqizo.
• Amakhodi entela (CST, cClassTrib, NVE, EAN/GETIN, CFOP, CEST, njll.) asetshenziswe ku- "Information Cross-referencen" yiziphathimandla zentela.

5- Izijeziso zokuhlukanisa ngendlela engafanele umthumeli kanye nomamukeli wezimpahla

• Izinhlawulo nezijeziso ezisebenzayo
• Imithelela ekuhlanganeni kwezibopho ezihambisanayo
• Ukubaluleka kokuhlela kahle amathebula esistimu kanye nezinguquko emisebenzini yangaphakathi, okubandakanya iminyango ehlukahlukene yenkampani

6- Inqubo yokubonisana kanye nezinqubo ezengeziwe

• Ukubonisana mayelana nokuHlelwa Kwentela ne-RFB (i-Brazilian Federal Revenue Service)
• Isisekelo sezomthetho
• Amadokhumenti adingekayo kanye nendlela yokwenza uphenyo
• Izinkampani ezifanelekela inqubo yokubonisana
• Imiphumela yokubonisana

7- Ukuzivocavoca Kokuqinisa

Umfundisi

• Ummeli
• Iziqu ze-postgraduate emthethweni wentela ezivela ku-PUC-Campinas
• Umgcinimabhuku
• Iminyaka engaphezu kwengu-30 yesipiliyoni endaweni yentela yezinhlangano ezinkulu, okuhlanganisa izinkampani zokuhlola nokubonisana (i-PwC ne-KPMG); izimboni nezentengiselwano (i-ITW-Mapri, i-Novartis ne-Fareva) kanye ne-Logistics (i-Logimasters, i-Dachser, i-Keepers ne-Intecom)
• Njengamanje usebenza njengomeluleki wezentela futhi unesibopho sokuthuthukisa nokwethula izifundo ezahlukahlukene ezihlobene nentela ezikhungweni zemfundo eziningana kulo lonke elaseBrazil.

Ulwazi Olubalulekile

Usuku: 9 no-10 Juni 2026

Amahora: 2 PM kuya ku-6 PM

Ifomethi: Ku-inthanethi

Umthwalo womsebenzi: amahora angu-8

Intengo ifaka phakathi ikhosi, izinto zokwakha, kanye nesitifiketi se-elekthronikhi.

Uhlobo: Ukudluliselwa Kwe-inthanethi – Isifundo sizosakazwa bukhoma futhi abafundi bangayibuka kukhompyutha enokufinyelela kwe-inthanethi. Abafundi bazokwazi ukuxhumana nomfundisi, benze imibono futhi babuze imibuzo phakathi nesifundo.

Lokhu kuqeqeshwa kungaqhutshwa kanye kanye, kungaba mathupha noma ku-inthanethi.

Ukuze uthole ulwazi olwengeziwe mayelana nekhosi yokuhlukaniswa kwempahla (i-NCM - i-Mercosur Common Nomenclature), xhumana nathi ngocingo ku-(11) 3230-2714 noma ufinyelele isixhumanisi: https://bit.ly/3zxNwKA