Resolutions CGSN 190 and 191 are dated 4 August 2026, not 12 August

What changed in detail

Resolutions CGSN No. 190 and No. 191 are each dated 4 August 2026 in their own headers, not 12 August 2026 as an earlier entry recorded. Receita Federal’s own norms portal shows the header “RESOLUÇÃO CGSN Nº 190, DE 4 DE AGOSTO DE 2026” directly beneath the citation line “Publicado(a) no DOU de 10/08/2026, seção 1-A, página 1.” Resolution 191 carries the same 4 August date and was published in the same 10 August 2026 Diário Oficial da União, seção 1-A, at page 8. Three different dates attach to the same instrument: 4 August is when the Committee signed it, 10 August is when the gazette carried it, and 12 August — the date the earlier entry used — was Receita’s own publicity date for announcing it, not a date on the instrument at all.

A fourth trap sits in the index itself: Receita’s norms-list column for these resolutions prints the DOU date (10 August), not the act’s own header date (4 August) — so reading the list view rather than opening the act gives a third distinct wrong answer for anyone trying to cite “the date of Resolution 190.”

Both resolutions amend Resolução CGSN nº 140, de 22 de maio de 2018, and both fold CBS and IBS into the Simples Nacional rules. The substance of the earlier entry is otherwise unaffected: the election window for the 2027 collection model still runs 1-30 September 2026.

What it means

Cite Resolutions CGSN 190 and 191 as 4 August 2026 — the date on the instrument itself — not 12 August (Receita’s press date) and not 10 August (the gazette date), and do not trust the norms portal’s own list column to give you the right one, since that column shows the gazette date by design. None of this changes the September election window or the 2027 effective date; it only changes what you would write in a citation or an audit trail if asked when these resolutions were issued.