Administrative Elements of the IBS

Brazil’s new consumption tax depends as much on administrative design as on constitutional reform. Indeed, the tax on goods and services (imposto sobre bens e serviços, IBS) does not merely replace former taxes; it requires a permanent institutional framework capable of coordinating regulation, registration, invoicing, collection, payment, compliance, and dispute resolution across different levels of government. In that architecture, the IBS Management Committee (CGIBS), having received integrated functions in regulation, collection, revenue allocation, and administrative adjudication, is not a secondary institution but the operational centre of the new model. In this article, the author examines the crucial administrative dimension of the Brazilian VAT reform.