[Free translation]
Complementary Law No 157/2016 (DOU 12/30/16) was published in order to promote changes in the legislation on the Tax on Services of Any Nature (ISSQN), with municipal jurisdiction.
Among the changes promoted are:
1. Graphic Services - ICMS X ISSQN: it was defined that the graphic composition will only be subject to the ISSQN if it is not destined to a later commercialization or industrialization operation, even if incorporated in any way, other merchandise that must be subject to later circulation , such as package inserts, labels, labels, boxes, cartridges, packaging and technical and instruction manuals. If it is destined to later commercialization or industrialization operation, they will be subject to ICMS.
2. Minimum rate of 2%: the minimum rate of ISSQN of 2% (two percent) was provided for in Complementary Law, as well as the impossibility of municipalities granting exemptions, incentives or tax or financial benefits, including base reduction calculated or presumed or granted, or in any other way that results, directly or indirectly, in a lower tax burden than that resulting from the application of the minimum rate established in the caput, except for the strictly municipal civil construction and transportation services listed in subitems 7.02, 7.05 and 16.01 of the list of services subject to ISSQN.
3. New services subject to the ISSQN: some new services were included through the inclusion and / or modification of the list of services subject to the ISSQN (Annex of LC 116/2003). Below are transcribed the items that have been included or changed:
a) Processing, storage or hosting of data, texts, images, videos, electronic pages, applications and information systems, among other formats, and the like. (Item 1.03)
b) Elaboration of computer programs, including electronic games, regardless of the constructive architecture of the machine on which the program will run, including tablets, smartphones and the like. (Item 1.04)
c) Providing, without permanent cessation, audio, video, image and text content through the Internet, respecting the immunity of books, newspapers and periodicals (except for the distribution of contents by Condition Law No. 12,485, of September 12, 2011, subject to ICMS). (Item 1.09)
d) Application of tattoos, piercings and the like. (Item 6.06)
(e) afforestation, reforestation, sowing, fertilization, soil repair, planting, silage, harvesting, cutting and debarking of trees, forestry, forestry and similar services for the formation, maintenance and harvesting of forests, for any purpose and for any purpose means. (Item 7.16)
f) Surveillance, security or monitoring of assets, persons and livestock. (Item 11.02)
g) Graphical composition, including the preparation of graphic forms, photocomposition, clicheria, zinc, lithography and photolithography, except if they are destined to a later commercialization or industrialization operation, even if incorporated in any way, other merchandise that must be subject to later circulation , such as package inserts, labels, labels, boxes, cartridges, packaging and technical and instruction manuals, when they will be subject to ICMS. (Item 13.05)
h) Restoration, reconditioning, conditioning, painting, processing, washing, drying, dyeing, electroplating, anodizing, cutting, trimming, plastification, sewing, finishing, polishing and the like. (Item 14.05)
i) Intra-municipal winch, crane and hoist. (Item 14.14)
j) Municipal public transport services by road, subway, rail and waterway passenger. (Item 16.01)
k) Other municipal transport services. (Item 16.02)
l) Insertion of texts, drawings and other advertising and publicity materials, in any medium (except in books, newspapers, periodicals and in the modalities of sound broadcasting services and of sounds and images of free and free reception). (Item 17.25)
m) Intramunicipal transportation and cremation of bodies and parts of cadaveric bodies. (Item 25.02)
n) Assignment of use of spaces in cemeteries for burial. (Item 25.05)
This Complementary Law came into force on the date of its publication, but the practical effects will depend on the publication of a specific legal act of each municipality.
