Tax reform, which will take effect in 2026, goes well beyond updating tax codes. This inaugurates a new decision-making architecture in Brazilian companies and requires a new leadership model. The C level will have to move from the role of guardian of compliance to that of orchestrator of this new tax revolution.
But to analyze what it will be from now on, we must first go back a few spaces. Historically, tax, finance, pricing, supply chain and IT often operated in silos and separate departments. The complexity of the current regime allows for this fragmentation, with specialists dedicated to navigating specific mazes.
Today, with the introduction of IBS and CBS and the principle of neutrality provided for in Article 156-B, the dynamic is changing radically. Each new normative act, each change or constitutional decree must be interpreted, validated and transformed into a structure allowing the system to calculate correctly in an automatic, coherent and verifiable manner. It is this careful work that ensures that legislation, living, changing and inherently complex, results in predictability for the business.
Whatever the transition, which will involve living with two tax regimes until 2033, the certainty that the calculation is correct, that the basis is solid and that the system reflects tax reality is an invaluable asset. Skipping this step is a sure invitation to fines, operational bottlenecks, and inevitable competitive disadvantage.
In other words, the difference will no longer lie only in the precise reading of the law, but in the ability to transform tax data into strategic, integrated, real-time business decisions. Now the role of C-Level is to use technology and tax knowledge as true strategic tools, not just compliance obligations. The future needs leaders who know how to look at tax data and see not only costs, but also concrete opportunities for margin optimization, operational efficiency and even competitive market positioning.
Leadership must therefore reflect complexity. Its role is also to ensure that the tax vision is not a bureaucratic appendage, but a pillar that supports the planning and execution of the entire business strategy. This multifunctional orchestration can only be achieved with a reliable and continuously updated technological base. Every decision, whether pricing, expansion planning, resource allocation or supply chain management, will require reliable and interpretable tax data.
It is in this context that technology transcends its supporting role and becomes an infrastructure of trust. In such a sensitive transition period, where two tax regimes will coexist, technology is not only a means of automation; it is the engine that ensures rhythm, security and coherence. It connects the legal world to the financial world, the tax world to the strategic world. When tax rules are integrated, the gain transcends operational efficiency. What is achieved is governance, traceability and, above all, complete confidence in the accuracy of the data.
It is this confidence that allows C-Levels to look to the future. The challenge is not only to understand what is changing in the letter of the law, but to ensure that the company continues to deliver what has always been essential: solid results, a preserved reputation and operational consistency in the midst of a transformation.
Ultimately, the future does not belong to those who only understand legislation. It belongs to those who know how to transform it into intelligence and strategy.
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