Post by xyz2900 on Feb 11, 2024 9:29:20 GMT
From January 1, 2006, companies that have their headquarters outside the capital of São Paulo but provide services in São Paulo run the risk of suffering double taxation. According to Law 14,042/05, of the São Paulo Executive, all companies that provide services in the municipality will have to register on a city hall list. The company that does not comply with the formality will have the tax automatically deducted in São Paulo, even if it is collected in the city where it is formally established. At the beginning of November, Ordinance 101 and Decree 46,598, which regulate the law, were published in the capital's Official Gazette. Since Thursday (10/11), service providers operating in São Paulo can now request registration at city hall.
The request can be made online, but the interested party must send certified copies of documents that prove that the headquarters are in the declared municipality. Proof of the material existence of the headquarters includes registration with the CNPJ, receipt of IPTU and telephone bill, Rais form — Annual Social Information List as well as photos of the facade and interior of the Belize Email List company. According to the rule, within 30 days, service providers who make the request must be registered in the São Paulo city hall registry. If the registration request is not accepted, the company has 15 days to appeal. When the service provider hires a company from outside the capital, it must consult this list online.
If the provider is not part of the registry, it is up to the borrower to collect the ISS for São Paulo. The measure is an attempt by Mayor José Serra (PSDB) to put an end to tax evasion by companies that maintain front offices in other municipalities, such as Barueri, where the ISS rate is half that charged in São Paulo. The constitutionality of the law, however, is questionable. According to the Constitution, the municipality must legislate on the collection of ISS. Complementary Law 116, of 2003, determines that the tax is collected at the service provider's headquarters, except for some activities, such as construction, sweeping, cleaning and gardening, when the tax is paid at the location where the service was performed.
The request can be made online, but the interested party must send certified copies of documents that prove that the headquarters are in the declared municipality. Proof of the material existence of the headquarters includes registration with the CNPJ, receipt of IPTU and telephone bill, Rais form — Annual Social Information List as well as photos of the facade and interior of the Belize Email List company. According to the rule, within 30 days, service providers who make the request must be registered in the São Paulo city hall registry. If the registration request is not accepted, the company has 15 days to appeal. When the service provider hires a company from outside the capital, it must consult this list online.
If the provider is not part of the registry, it is up to the borrower to collect the ISS for São Paulo. The measure is an attempt by Mayor José Serra (PSDB) to put an end to tax evasion by companies that maintain front offices in other municipalities, such as Barueri, where the ISS rate is half that charged in São Paulo. The constitutionality of the law, however, is questionable. According to the Constitution, the municipality must legislate on the collection of ISS. Complementary Law 116, of 2003, determines that the tax is collected at the service provider's headquarters, except for some activities, such as construction, sweeping, cleaning and gardening, when the tax is paid at the location where the service was performed.