PIS, COFINS and ISS should not be part of the ISS calculation base
In a recent decision, the São Paulo State Court of Justice (TJSP) recognized that PIS, COFINS and ISS should not be included in the calculation basis of the Services Tax (ISS). This position is important for companies providing services, as it reinforces the understanding that has been forming in the judiciary about the concept of […]
Uniprofessional company obtains right to pay fixed ISS amount
Sociedades Uniprofissionais têm obtido o direito de recolher valores fixos de ISS, ao contrário de empresas comuns, que efetuam o recolhimento sobre o percentual de seu faturamento.
Tax immunity – software company obtains right not to pay tax
Referida decisão foi proferida pelo Tribunal de Justiça de Santa Catarina, com base na Constituição Federal que concede imunidade tributária para livros, jornais e periódicos.
What is the impact of the change in the place where ISS is paid?
Dr. Ângelo Ambrizzi talks in an article for the Jornal do Comércio do RS portal about Complementary Law 175, which changes the location of ISS collection. The law establishes that the tax must be paid to the municipality where the service is provided. Read it here.
Change in the place of collection of service tax
Na última quarta-feira (24) foi sancionada a Lei Complementar nº 175 que traz alterações na cobrança do Imposto Sobre Serviços – ISS de competência dos Munícipios.
