Municipality of Rio de Janeiro changes ISSQN legislation

Rio de Janeiro City Hall published on Oct-16-2017 laws with changes in Rio de Janeiro City Tax Code. They are: Law 6262, 6263 and 6264. The summary main changes are as follows:

Law 6262/2017

This law changes the item 21 from the services list in the Rio de Janeiro City Tax Code dealing with the ISS rate levied on logistics related to oil and natural gas exploration and exploitation, remaining for this hypothesis the 3% rate.

Furthermore, the item 22 was included establishing 2% rate for deployment, intervention and interconnection services of offshore wells related to oil and natural gas exploration and exploitation, provided that their service providers establishments are in districts of Acari, Barros Filho, Cordovil, Costa Barros, America Garden, Parada de Lucas, Parque Colúmbia, Pavuna and Vigário General.

Duration: from the publication of the law.

Law 6263/2017

Through this law, the changes introduced by Complementary Law 116/2003 through Complementary Law 157/2016 are included in Rio de Janeiro City Tax Code. The changes deal with:

I) Inclusion of new services subject to ISS (items 1.09, 6.06, 14.14, 16.02, 17.24 and 25.05):

9.1 - Provision, with no permanent assignment, of audio, video, image and online text contents, respecting the immunity of books, newspapers and periodicals (except the content distribution by providers of Services Based on Conditional Access providers, dealt Law 12,485/2011);

6.6 - tattoos, piercings and alike services;

14.14 - within-municipality winch, crane and lifting services;

2.16 - Other municipal nature transport services;

17.24 - Inserting text, drawings and other advertising and marketing materials in any medium (except in books, newspapers, periodicals and services modalities of radio broadcasting and sound and open and free reception images);

25.05 - Cemeteries space assignment for burial.

II) Change in writing already in services list (items 1.03, 1.04, 7.14, 11.02, 13.04, 14.05, 16.01, 25.02);

III) fixing rate for services in items 3.23, subject to ISS general rate:

Inclusion of text, cartoons and other advertising and marketing materials in any medium (except in books, newspapers, periodicals and services modalities of radio broadcasting and sound and open and free reception images), as well as its design, writing and production services; and

Provision, with no permanent assignment, of audio, video, image and online text contents, respecting the immunity of books, newspapers and periodicals (except for content distribution by providers of Services Based on Conditional Access providers, dealt Law 12,485/2011), provided for in subsection 9.1 of Article 8 list.

IV) Inclusion of services in cases where the tax payment should be due to the Municipality of Rio de Janeiro.

Duration: from Jan-14-2018.

Law 6264/2017

Establishes specific rate and benefits conditioned to pay ISSQN debts when occur service by use right assignment of non-exclusive seismic data for data purchase companies (Empresas de Aquisição de Dados - “EAD”), as regulations of Petroleum, Natural Gas and Biofuel National Agency (ANP), or regulatory agency replacing it.

The charge will be those from taxable events before the publication date of the law on founded, registered or not in active debt, and may be settled with the following benefits:

I) In case of full single payment of the remaining balance:

60% discount in tax; and

80% discount in additions of default and penalties.

II) in case of full payment within twelve (12) consecutive monthly installments:

discount 60% of the tax; and

50% of additions of default and penalties.

It is noteworthy that these benefits should be craft canceled with a consequent debt recalculation and continuation of charging, in case of delay in the full single

payment, in full payment of the first installment or stopping the installments as established in specific ISS installment legislation.

In order to comply with this Law, other normative acts will still be published, in order to proceed with it.

Duration: from the publication of the law.