{"id":31226,"date":"2022-07-08T11:30:00","date_gmt":"2022-07-08T14:30:00","guid":{"rendered":"https:\/\/www.axisinstituto.com.br\/blog\/?p=31226"},"modified":"2025-09-02T15:36:37","modified_gmt":"2025-09-02T18:36:37","slug":"quadro-comparativo-lei","status":"publish","type":"post","link":"https:\/\/www.axisinstituto.com.br\/blog\/quadro-comparativo-lei\/","title":{"rendered":"Quadro Comparativo: Lei Complementar CEBAS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31226\" class=\"elementor elementor-31226\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a15a196 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a15a196\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cd5993d\" data-id=\"6cd5993d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42d290f elementor-widget elementor-widget-text-editor\" data-id=\"42d290f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><!-- wp:paragraph {\"align\":\"center\",\"backgroundColor\":\"vivid-red\",\"textColor\":\"white\",\"fontSize\":\"medium\"} --><\/p>\n<p class=\"has-text-align-center has-white-color has-vivid-red-background-color has-text-color has-background has-medium-font-size\"><a href=\"http:\/\/axisinstituto-8159111.hs-sites.com\/quadro-comparativo-lei\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>BAIXAR O QUADRO COMPARATIVO<\/strong><\/a> &#8211; Vers\u00e3o 2 (Julho)<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Elaborado pela nossa Equipe multidisciplinar do <strong><a href=\"https:\/\/www.axisinstituto.com.br\/nossa-atuacao\/\" target=\"_blank\" rel=\"noreferrer noopener\">Axis Instituto<\/a><\/strong> (Gerencial, Cont\u00e1bil, Jur\u00eddico e Comunica\u00e7\u00e3o), disponibilizamos, gratuitamente, o <strong>Quadro Comparativo da Lei Complementar n\u00ba 187\/2021 e a Lei n\u00ba 12.101\/2009 da Certifica\u00e7\u00e3o das Entidades Beneficentes de Assist\u00eancia Social (CEBAS)<\/strong>.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} --><\/p>\n<h3><strong>Sancionada a Lei CEBAS<\/strong><\/h3>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>Publicada no DOU de 17\/12\/2021, a <strong><a href=\"https:\/\/www.in.gov.br\/en\/web\/dou\/-\/lei-complementar-n-187-de-16-de-dezembro-de-2021-367978262\" target=\"_blank\" rel=\"noreferrer noopener\">Lei Complementar n\u00ba 187\/2021<\/a><\/strong>, de 16\/12\/2021, que estabelece as condi\u00e7\u00f5es para que entidades beneficentes de assist\u00eancia social, sa\u00fade ou educa\u00e7\u00e3o tenham direito \u00e0 imunidade tribut\u00e1ria em rela\u00e7\u00e3o \u00e0s contribui\u00e7\u00f5es para a Seguridade Social.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Apesar de alguns vetos ao texto original aprovado pelo Congresso Nacional, essa Lei Complementar tem aplica\u00e7\u00e3o imediata, motivo pelo qual todas as entidades certificadas precisam avaliar os impactos trazidos pelo novo texto legal. Antes, a concess\u00e3o ou renova\u00e7\u00e3o do CEBAS tinha como refer\u00eancia principal a Lei n\u00ba 12.101\/2009, a qual foi revogada pela citada Lei Complementar.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} --><\/p>\n<h3><strong>An\u00e1lise comparativa da nova lei<\/strong><\/h3>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>Objetivando contribuir na an\u00e1lise das entidades quanto ao teor da nova Lei Complementar, o <strong>Axis Instituto<\/strong> disponibiliza, inicialmente, o quadro comparativo do novo texto com os dispositivos constantes da Lei n.\u00ba 12.101\/2009.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:separator --><\/p>\n<hr class=\"wp-block-separator\" \/>\n<p><!-- \/wp:separator --><!-- wp:heading {\"level\":3,\"textColor\":\"vivid-red\"} --><\/p>\n<h3 class=\"has-vivid-red-color has-text-color\">VERS\u00c3O 2 &#8211; Julho\/2022<\/h3>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p><strong>Essa nova vers\u00e3o do quadro comparativo j\u00e1 considera a an\u00e1lise do Congresso Nacional, em Sess\u00e3o Conjunta realizada em 05\/07\/2022, em rela\u00e7\u00e3o aos Vetos, ocorridos quando da san\u00e7\u00e3o da Lei Complementar. O texto tamb\u00e9m est\u00e1 atualizado com as altera\u00e7\u00f5es decorrentes da Lei n\u00ba 14.350\/2022, de 25\/05\/2022.<\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:separator --><\/p>\n<hr class=\"wp-block-separator\" \/>\n<p><!-- \/wp:separator --><!-- wp:paragraph --><\/p>\n<p><strong>Est\u00e1 na sua Vers\u00e3o 2 e ser\u00e1 atualizado, oportunamente.<\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:gallery {\"linkTo\":\"none\",\"align\":\"center\"} --><\/p>\n<figure class=\"wp-block-gallery aligncenter has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":31231,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<p>\u00a0<\/p>\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"861\" height=\"602\" class=\"wp-image-31231\" src=\"https:\/\/www.axisinstituto.com.br\/blog\/wp-content\/uploads\/sites\/2\/2022\/01\/Qudro_ilustracao.jpg\" alt=\"\" srcset=\"https:\/\/www.axisinstituto.com.br\/blog\/wp-content\/uploads\/sites\/2\/2022\/01\/Qudro_ilustracao.jpg 861w, https:\/\/www.axisinstituto.com.br\/blog\/wp-content\/uploads\/sites\/2\/2022\/01\/Qudro_ilustracao-300x210.jpg 300w, https:\/\/www.axisinstituto.com.br\/blog\/wp-content\/uploads\/sites\/2\/2022\/01\/Qudro_ilustracao-768x537.jpg 768w\" sizes=\"(max-width: 861px) 100vw, 861px\" \/><\/figure>\n<p><!-- \/wp:image --><\/p>\n<\/figure>\n<p><!-- \/wp:gallery --><!-- wp:paragraph {\"align\":\"center\",\"backgroundColor\":\"vivid-red\",\"textColor\":\"white\",\"fontSize\":\"medium\"} --><\/p>\n<p class=\"has-text-align-center has-white-color has-vivid-red-background-color has-text-color has-background has-medium-font-size\"><strong><a href=\"http:\/\/axisinstituto-8159111.hs-sites.com\/quadro-comparativo-lei\">BAIXAR O QUADRO COMPARATIVO<\/a><\/strong> &#8211; Vers\u00e3o 2 (Julho)<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:separator {\"color\":\"black\",\"className\":\"is-style-wide\"} --><\/p>\n<hr class=\"wp-block-separator has-text-color has-background has-black-background-color has-black-color is-style-wide\" \/>\n<p><!-- \/wp:separator --><!-- wp:heading --><\/p>\n<h2><strong>Destaque pelo Axis<\/strong><\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>Dentre os pontos constantes dessa nova lei, ressaltamos:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul>\n<li>atendidas as condi\u00e7\u00f5es socioecon\u00f4micas descritas naquela lei, as institui\u00e7\u00f5es poder\u00e3o considerar como bolsistas os trabalhadores da pr\u00f3pria institui\u00e7\u00e3o e dependentes destes em decorr\u00eancia de Conven\u00e7\u00e3o Coletiva ou Acordo Coletivo de Trabalho, at\u00e9 o limite de 20% da propor\u00e7\u00e3o definida no art. 20;<\/li>\n<li>o prazo de validade da concess\u00e3o da certifica\u00e7\u00e3o ser\u00e1 de 3 (tr\u00eas) anos, contados da data da publica\u00e7\u00e3o da decis\u00e3o de deferimento no Di\u00e1rio Oficial da Uni\u00e3o, retroagindo seus efeitos \u00e0 data de protocolo do requerimento para fins tribut\u00e1rios;<\/li>\n<li>a validade dos certificados vigentes cujo requerimento de renova\u00e7\u00e3o n\u00e3o tenha sido apresentado at\u00e9 a data de publica\u00e7\u00e3o desta <strong>Lei Complementar <\/strong>fica prorrogada at\u00e9 31 de dezembro do ano subsequente ao do fim de seu prazo de validade.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:heading {\"level\":3} --><\/p>\n<h3><strong>Lei Complementar n\u00ba187\/2021 x Lei n\u00ba 12.101\/2009<\/strong><\/h3>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>Ressalta-se que, apesar de pontos pass\u00edveis de melhorias, o texto dessa nova lei \u00e9 um relevante avan\u00e7o na regulamenta\u00e7\u00e3o da concess\u00e3o ou renova\u00e7\u00e3o do <strong>CEBAS<\/strong> para as entidades, al\u00e9m de trazer uma seguran\u00e7a jur\u00eddica maior para pontos que at\u00e9 ent\u00e3o n\u00e3o estavam claramente expressos em uma lei complementar.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Tamb\u00e9m, haver\u00e1 a publica\u00e7\u00e3o de regulamenta\u00e7\u00e3o esclarecendo alguns procedimentos previstos na nova lei. De toda forma, recomenda-se a todas as entidades, que possuam ou n\u00e3o o CEBAS, uma an\u00e1lise detalhada dessa lei, notadamente quanto aos impactos para o planejamento estrat\u00e9gico e a atua\u00e7\u00e3o em cada um dos segmentos da sa\u00fade, educa\u00e7\u00e3o ou assist\u00eancia social.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"textAlign\":\"center\",\"level\":4} --><\/p>\n<h4 class=\"has-text-align-center\"><strong>D\u00favidas? Fale com nossa Equipe! <\/strong><\/h4>\n<p><!-- \/wp:heading --><!-- wp:buttons {\"layout\":{\"type\":\"flex\",\"justifyContent\":\"center\"}} --><\/p>\n<div class=\"wp-block-buttons\">\n<p><!-- wp:button {\"backgroundColor\":\"white\",\"style\":{\"color\":{\"text\":\"#005226\"}},\"className\":\"is-style-outline\"} --><\/p>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link has-white-background-color has-text-color has-background\" style=\"color: #005226;\"><strong>comunicacao@axisinstituto.com.br<\/strong><\/a><\/div>\n<p><!-- \/wp:button --><\/p>\n<\/div>\n<p><!-- \/wp:buttons --><!-- wp:separator {\"color\":\"black\",\"className\":\"is-style-wide\"} --><\/p>\n<hr class=\"wp-block-separator has-text-color has-background has-black-background-color has-black-color is-style-wide\" \/>\n<p><!-- \/wp:separator --><!-- wp:paragraph --><\/p>\n<p><strong><em>FONTE: <a href=\"https:\/\/www.in.gov.br\/en\/web\/dou\/-\/lei-complementar-n-187-de-16-de-dezembro-de-2021-367978262\" target=\"_blank\" rel=\"noreferrer noopener\">Governo Federal <\/a><\/em><\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:separator {\"color\":\"black\",\"className\":\"is-style-wide\"} --><\/p>\n<hr class=\"wp-block-separator has-text-color has-background has-black-background-color has-black-color is-style-wide\" \/>\n<p><!-- \/wp:separator --><!-- wp:paragraph {\"align\":\"center\",\"backgroundColor\":\"vivid-red\",\"textColor\":\"white\",\"fontSize\":\"medium\"} --><\/p>\n<p class=\"has-text-align-center has-white-color has-vivid-red-background-color has-text-color has-background has-medium-font-size\"><strong><a href=\"http:\/\/axisinstituto-8159111.hs-sites.com\/quadro-comparativo-lei\">BAIXAR O QUADRO COMPARATIVO<\/a><\/strong> &#8211; Vers\u00e3o 2 (Julho)<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>BAIXAR O QUADRO COMPARATIVO &#8211; Vers\u00e3o 2 (Julho) Elaborado pela nossa Equipe multidisciplinar do Axis Instituto (Gerencial, Cont\u00e1bil, Jur\u00eddico e [&#8230;]<\/p>\n<p><a class=\"btn btn-primary rockcontent-read-more-link\" href=\"https:\/\/www.axisinstituto.com.br\/blog\/quadro-comparativo-lei\/\">Leia mais&#8230;<\/a><\/p>\n","protected":false},"author":5,"featured_media":32200,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1,192],"tags":[285,129,161,131,315],"class_list":["post-31226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaque","category-servicos_e_produtos","tag-axisinstituto","tag-cebas","tag-certificacao","tag-filantropia","tag-leicomplementar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quadro Comparativo: Lei Complementar CEBAS | Blog Axis Instituto<\/title>\n<meta name=\"description\" content=\"Quadro Comparativo da Lei Complementar n\u00ba 187\/2021 e a Lei n\u00ba 12.101\/2009, sobre o CEBAS. 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