The mayor of the municipality of São Paulo, João Dória, through Law No. 16,757 / 2017 (DOM of 15.11.2017), among other provisions, amends Law 13701/2003, which provides for the Tax on Services of Any Nature (ISS).
Among the regulated changes, it is highlighted that some services had alteration of the ISS rate, as shown below:
|Item||City Code SP||Customer Service||Actual Rate||New Rate|
|1.01||02658||Systems analysis and development||5%||2,90%|
|1.03||02682||Processing, storage or hosting of websites||5%|
|1.04||02690||Development of computer programs||2%|
|1.05||02798||Licensing or transfer of rights to use software||2%|
|1.06||02879||Computer consulting and consultancy||5%|
|1.08||02933||Planning, preparation, maintenance and updating of electronic pages||5%|
|9.02||07129||Agencies, organization, promotion, intermediation and execution of tourism programs, walks, trips, excursions, lodgings and congeneres||5%||2% for services related to organization, promotion and execution, 5% for other services|
|Municipal public transport services of roads, subway, rail and water passenger||2% for public passenger transport services carried out by METRO. 2% for school transportation and taxi transportation. 5% for other services||2%|
|16.02||Other municipal transport services||2% for school transportation and taxi transportation. 5% for other services|
|17.11||03204||Administration in general, including goods and businesses of third parties, as regards the administration of benefits related to health assistance plans||5%||2%|
The new rates will become effective from the month of February 2018 and will bring great benefits mainly to technology companies.