Cesar Peres Dulac Müller logo

CPDMA BLOG

Category:
Date: October 29, 2020
Posted by: CPDMA Team

New rules for calculating and collecting the ISSQN

Recently, the legislation that provides for the Tax on Services of Any Nature, of municipal competence, has undergone significant changes in terms of the calculation and collection system. Such changes are generating many doubts for taxpayers, which inevitably brings shocks to legal certainty. This is how the publication of Complementary Law nº 175, of September 23, 2020, has been seen by the affected sectors.

The novelty that can already be seen in the first articles of this law is the implementation of an electronic system of unified standard of accessory obligations to be created individually by the taxpayer or together with others, in accordance with the regulation determined by the Management Committee of Accessory Obligations (CGOA). ). 

This body, by the way, was created with the objective of unifying the mandatory collection rules for all municipalities and the Federal District. Its members, in a total of ten, will be appointed by the National Front of Mayors (FNP) and by the National Confederation of Municipalities (CNM), with two representatives from each region of the country being chosen. In addition, the CGOA will have the assistance of a technical group to develop its attributions, which will be composed of two members to be appointed by the municipal entities that make up the Committee and two members appointed by the National Confederation of Financial Institutions (CNF).

The law provides for the possibility of deferring the tax in relation to the competences of January, February and March 2021, which may be collected until the 15th day of April 2021, updated by the reference rate of the Special System of Settlement and Custody ( Selic), without imposing any penalty. This forecast, according to the CNM, would be related to the creation and availability of the unified system to users - taxpayers and Municipalities. 

Another change brought about by LC 175/2020 concerns the change of the place of incidence of the tax, which for some services will become the domicile of the borrower (client). This point is what raised the greatest questions from taxpayers, given the lack of definition of essential concepts for effective tax incidence.

The sectors of health plans, credit and debit card administrators, funds, consortia and leasing were the ones affected by the new system, which led to the resumption of the agenda already brought to trial in the STF in ADI 5,835, due to of the publication of Complementary Law No. 157/2016 with the same provision.

At that time, Minister Alexandre de Moraes determined, in an injunction, the suspension of this new ISSQN collection rule, precisely due to the lack of clarity of concepts, especially regarding the definition of who would be the service taker, a situation that would generate difficulty in the application of the law and would seriously undermine legal certainty in Brazil.

In relation to the law published in September, the National Confederations of the Financial System (Consif) and of General Insurance Companies (CNSeg) have already manifested themselves in the aforementioned constitutional action, in order to clarify the persistence of the reasons that justified the granting of the measure. injunction in March 2018, which is why they requested its maintenance, considering the ineffectiveness of the legislation regarding the aforementioned aspects.

On the other hand, the CNM claims that the conceptual omission of service taker was addressed by LC 175/2020, when addressing the definition of taxpayer in its art. 14, which amended the specific provisions of art. 3 of LC 116/2003.

As can be seen, there are still many uncertainties about the effectiveness of the new law, which undoubtedly causes a shock to all taxpayers who are affected by the legislative change. In addition, those sectors that so far have not been affected, note the issue, fearful that the new changes in the ISSQN legislation could affect them in the same way. 

Aware of this concern of companies, the tax team of Cesar Peres Advocacia Empresarial has been closely monitoring these news and is available to assist in whatever is necessary, seeking to combine the success of your business with compliance with tax legislation.

Source: Claudia Gardin Martins, attorney at Cesar Peres Dulac Müller.

Return

Recent posts

Misuse of a trademark by a former partner can be recognized not only as unfair competition, but also as bad faith.

On February 14, the newspaper "Valor Econômico" published an article in which it was pointed out that the São Paulo Court of Justice had recognized unfair competition in the improper use of a trademark by a former partner. The article, however, does not give the number of the case in which it would be possible to analyze more details of the decision, but it does inform that the individuals had signed a [...]

Read more
The first sanctions applied by the National Agency for the Protection of Personal Data (ANPD) were a wake-up call for companies: the LGPD is a serious law and must be complied with.

The General Personal Data Protection Law - Law No. 13,709/18 (LGPD) was published in 2018 and came into force in 2020. This deadline was given to public and private legal entities (processing agents) that collect, store or process the personal data of individuals, in Brazil or abroad, in order to [...]

Read more
Business position on the recent STF decision that ruled that it is constitutional for trade unions to charge assistance contributions

Recently, the Federal Supreme Court (STF) unanimously ruled that unions can collect an assistance contribution, including from non-member employees, in ARE 1.18.459 (Topic 935 of the General Repercussion), as long as the worker is guaranteed the right to object, establishing the following thesis: "it is constitutional to establish, by agreement or [...]

Read more
The new chapter in the legal dispute involving the term "HELLES", registered as a 'trademark'.

Recalling the case... It all started at the beginning of 2019, when the brewery Fassbier gave extrajudicial notice to a series of breweries in Rio Grande do Sul for the alleged misuse of the term HELLES, claiming to have exclusive use of the expression, given that the word was registered as a trademark. Not satisfied with [...]

Read more
Suspension of labor executions against companies in the same economic group

In a recent decision, the STF suspended the processing of labor executions that discuss the inclusion, in the execution phase, of a company that is part of an economic group that did not participate in the knowledge process. In labor proceedings, when the execution phase is reached and the main debtor does not have enough assets to pay the debt, many [...]

Read more
STJ decides that the legal personality of a civil association can be disregarded, but limits liability to the directors

The 3rd Panel of the Superior Court of Justice (STJ) [1] dismissed a special appeal filed by the directors of a civil association, which had its legal personality disregarded in a case involving the improper use of a trademark. The Court, in a judgment drafted by Justice Marco Aurélio Belizze, held that the disregard of [...]

Read more
crossmenuchevron-down
en_USEnglish
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram