Reforma tributária e seus impactos projetados no lucro líquido das empresas do setor de duas rodas da Zona Franca de Manaus

Abstract

Constitutional Amendment No. 132/2023, which establishes the Brazilian Tax Reform, represents one of the most profound transformations of the national fiscal system in recent decades. The replacement of taxes such as PIS, Cofins, and ICMS by the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS), in the dual Value Added Tax (VAT) model, imposes new challenges on industrial companies, especially those benefiting from the special regime of the Manaus Free Trade Zone (ZFM). This article aims to analyze the projected impacts of the Tax Reform on the net income of two-wheel sector companies located in the ZFM, considering the maintenance of constitutionally guaranteed regional tax benefits and changes in the accounting and tax assessment structure. The methodology adopted is qualitative, descriptive, and exploratory in nature, carried out through bibliographic and documentary research. The results indicate that, although EC 132/2023 formally preserved the ZFM benefits, the transition to the VAT model may significantly impact the computation of tax credits, the recognition of tax assets and liabilities, and, consequently, the net income of companies in Manaus' industrial hub.