Through the RESOLUÇÃO CGOA Nº 4/22, of 25 April 2022, an accessory obligation of a national standard was regulated. The Standardized Declaration of the ISSQN (DEPISS) is intended for the declaration of service provision operations and the Tax on Services of Any Nature (ISSQN). The resolution came into force on 13 May 2022.
The declaration will be submitted monthly by taxpayers and those responsible for collecting the ISSQN information on the services in the table below. Submission is required through an electronic system using a unified national standard format and parameters, as laid out in law nº 116/2003.
- 4.22 – Group or individual medical plans and agreements for the provision of medical, hospital, dental and similar care.
- 4.23 – Other health plans carried out through contracted, accredited, cooperative services or only paid by the plan operator upon notice from the beneficiary.
- 5.09 – Veterinary medical care and assistance plans.
- 15.01 – Administration of any funds, consortium, credit or debit card and the like, customer portfolio, post-dated cheques and the like.
- 15.09 – Leasing of any assets, including assignment of rights and obligations, replacement of warranty, amendment, cancellation and registration of contract, and other services related to leasing.
The electronic system will be developed by the ISSQN contributor levied on the services provided for in the aforementioned sub-items, individually or together with other contributors, with the functionalities and compliance with the layouts and file standards defined in Annex I of the aforementioned resolution.
The ISSQN levied on the services in question will be collected by the taxpayers and those responsible, until the 15th day of the month following the month in which the triggering events occurred, by means of bank transfer, via the Brazilian Payment System (SPB), to the bank address informed by the Municipalities and the Federal District.
The taxpayer, individually or together with others, has a period of up to 3 months, counted from 13 May 2022 (until 13 August 2022), to develop the unified standard electronic system and make it available for approval by the Management Committee of Accessory Obligations of the ISSQN (CGOA).
Taxpayers are obliged to deliver their first DEPISS by the 25th day of the second month following the CGOA’s final approval of the system (the first submission will relate to the month following CGOA approval).
If you have any queries on this or any other aspect of Brazil’s transfer pricing or tax legislation, our expert team in São Paulo are here to help.