A simplificação do recolhimento do ISS pela lei complementar nº 175/2020

Abstract

This paper aims to investigate the tax simplification mechanisms since the advent of Complementary Law 175/20, regarding the Brazilian Municipal Services Tax (ISS) on services of medical and dental health plans; veterinary medical assistance plans; administration of credit and debit cards, funds, consortia and leasing, referred to in the items 4.22, 4.23, 5.09, 15.01 and 15.09 of the list attached to Complementary Law 116/03. The research methodology of this work was based on the deductive method, in descriptive research of the documentary type, considering the current national legislation pertaining to the ISS, especially the Federal Constitution of 1988, the National Tax Code, the Complementary Law 116/2003 and Decree-Law 406/1968, in addition to the novel Complementary Law 175/2020, and in bibliographical research based on the dominant doctrine and jurisprudence of the superior courts on the matter. Initially, the historical context in which Complementary Law 175/2020 was conceived and elaborated is presented, evidencing the dimension of the theme. Next, we move on to the theoretical framework, in which the concept, legal nature and tax incidence matrix-rule of the ISS are described, emphasizing the legal, constitutional and jurisprudential aspects, also considering the doctrinal points of view about the subject. Afterwards, the provisions of Complementary Law 175/2020 are analyzed, making critical notes from the point of view of the intended spreading of the ISS incidence in the various municipalities of the service providers. Finally, the simplification of ISS payment is discussed in light of Complementary Law 175/2020, highlighting the importance of its institutes. The conclusion reached by this study is that the aforementioned complementary law established several normative instruments capable, in theory, of reducing bureaucracy in the calculation and collection of the ISS, such as the definition of specific concepts of service takers, the attribution to the municipal entities responsible for making the tax legislation and ISS rates available to taxpayers through an electronic system of unified standard, the establishment of uniform declaration and payment deadlines throughout the national territory, the creation of a national standard of tax returns of the ISS and the establishment of a management committee for this purpose. However, it was found that it is necessary to advance in the regulation of other issues, such as the definition of the concept of tax domicile, without which the problems about the complex operationalization of ISS collection at the destination will hardly be solved.