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Lei Complementar 214, de 16/01/2025
(D.O. 16/01/2025)

Art. 308

- Fica reduzida a zero a alíquota da CBS incidente sobre o fornecimento de serviços de educação de ensino superior por instituição privada de ensino, com ou sem fins lucrativos, durante o período de adesão e vinculação ao Programa Universidade para Todos - Prouni, instituído pela Lei 11.096, de 13/01/2005.

§ 1º - A redução de alíquotas de que trata o caput será aplicada:

I - sobre a receita decorrente da realização de atividades de ensino superior, proveniente de cursos de graduação ou cursos sequenciais de formação específica; e

II - na proporção da ocupação efetiva das bolsas devidas no âmbito do Prouni, nos termos definidos em ato do Poder Executivo da União.

§ 2º - Caso a instituição seja desvinculada do Prouni, a CBS será exigida a partir do termo inicial estabelecido para a exigência dos demais tributos federais contemplados pelo Prouni.