[Free translation]
In January of this year we sent the Informative nº 02-17, addressing the changes that were introduced in the legislation of the Tax on Services of any kind (ISSQN), of municipal jurisdiction, by Complementary Law nº 157/16.
The aforementioned Complementary Law contained some vetoes promoted by the President of the Republic, which were recently overthrown by the National Congress.
In this regard we will comment on the changes that were introduced with the repeal of presidential vetoes. In this way, the Informative nº 02-17 still valid, nevertheless one must consider the alterations contained in this informative one.
The first change concerns the tax jurisdiction of the ISS that becomes due at the domicile of the policy holder, in the cases of:
1) Agency, brokerage or intermediation of leasing, franchising and factoring agreements;
2) Plans of group or individual medicine and agreements to provide medical, hospital, dental and similar services;
3) Other health plans that are fulfilled through contracted, accredited, cooperative or only third-party services provided by the operator of the plan upon indication of the beneficiary;
4) Care plans and medical-veterinary assistance;
