ISS • The Congress overrides the presidential veto to Complementary Law No 157/2016 – Leal Cotrim Advogados

Leal Cotrim Advogados


ISS • The Congress overrides the presidential veto to Complementary Law No 157/2016

As the National Congress has overridden the presidential veto on certain articles of Complementary Law No 157/2016, the municipalities where customers are located shall henceforth collect ISS in cases of leasing, health insurance, and credit and debit cards and consortia services providers.

Complementary Law No 157/2016 was enacted by the end of 2016, and amended certain rules of Complementary Law No 116/2003, which is the general national rule that regulates the ISS all over the national territory.

At the time of its enactment, the President vetoed certain provisions of the original wording of the bill, including the ones aimed at transferring the ISS tax collection authority (tax jurisdiction) to the municipalities of the customers, in cases of leasing, health insurance and credit and debit cards and consortia services.

The basis for the veto was that the tax levy in the municipalities where customers reside would generate “potential loss of efficiency and collection”, resulting in increased costs and, consequently, higher prices to the final consumer.

However, on 30 May 2017, the Congress overrode the presidential veto, and the aforementioned provisions were reintroduced to  the wording of Complementary Law No 157/2016, authorizing the ISS collection in the municipalities of the consumers, in cases of leasing, health insurance and credit and debit cards and consortia services (thus, the municipalities where services providers are located shall no longer have the authority to collect ISS with respect to the above-mentioned services).

The decision to override the veto was approved by a large majority of congressmen, who counted on the consent of the President himself, who attempted to show a “sense of dialogue with the Congress” and, at the same time, to satisfy an old claim of many mayors ― that ISS revenues be shared by a larger number of municipalities.

The new rule came into force on 1 June 2017, when the enactment of the previously vetoed articles was published.

As from said date, the municipalities where services providers are established can no longer levy ISS over the above-mentioned services provided to persons domiciled outside its territory.

However, the collection of ISS according to the new criteria, i.e., by the municipality where the consumer resides, still depends on the enactment of new local laws in such regard by each municipality. ISS shall be collectable on the year subsequent to the creation of the local laws, and ninety days counted from its publication.

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This Privacy Policy guides the processing of personal data by Leal Cotrim and disciplines the exercise of the rights of the individuals whose personal data are processed by Leal Cotrim and/or on behalf of Leal Cotrim. We kindly ask that you read it carefully before providing us with your personal data and every time you wish to know how we use your personal data.

1. How we process your personal data

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In any case, Leal Cotrim only processes the personal data that are necessary to achieve the purpose of the processing, and for the period that is necessary to do so.

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Leal Cotrim adopts technical and administrative measures to protect your personal data from unauthorized access and from non-intentional or unlawful destruction, loss, modification, communication and dissemination. However, any security incident involving your personal data that may cause you significant risk or harm will be communicated to you and to the National Data Protection Authority – ANPD within a reasonable time.

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As a data subject, you have the following rights, subject to the provisions of article 7, II, of Law 8,906/94 and article 7, VI, of Law 13,709/2018:

(i) confirmation as to whether your personal data are being processed;
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(vi) erasure of your personal data, except in the cases provided for in the applicable law;
(vii) information about public and private entities with which we share your personal data;
(viii) information about the possibility of not providing your consent for the processing of personal data and about the consequences of the refusal;
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5. Changes to this privacy policy

This Privacy policy was drafted in accordance with the current laws and may be modified to better suit the applicable laws and regulations. Any changes to this Privacy Policy will be effective as of the date indicated below.

01 December 2020