{"id":11219,"date":"2017-08-15T00:00:00","date_gmt":"2017-08-15T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/o-impacto-das-novas-diretrizes-para-o-issqn\/"},"modified":"2024-01-26T12:04:18","modified_gmt":"2024-01-26T15:04:18","slug":"o-impacto-das-novas-diretrizes-para-o-issqn","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/o-impacto-das-novas-diretrizes-para-o-issqn\/","title":{"rendered":"O impacto das novas diretrizes para o ISSQN"},"content":{"rendered":"<p>Com a finalidade de redistribuir a arrecada\u00e7\u00e3o dos munic\u00edpios com o recolhimento do <strong>Imposto Sobre Servi\u00e7os de Qualquer Natureza \u2013 ISSQN<\/strong>, a publica\u00e7\u00e3o da <strong><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp157.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 157<\/a><\/strong>, de dezembro de 2016, implementou altera\u00e7\u00f5es na <strong><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp116.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 116 de 2003<\/a><\/strong>. Por conta dessas altera\u00e7\u00f5es, as prestadoras de servi\u00e7o de planos de sa\u00fade, opera\u00e7\u00f5es com cart\u00e3o de cr\u00e9dito\/d\u00e9bito e <em>leasing<\/em>, passaram a pagar o imposto no local do domic\u00edlio do tomador de servi\u00e7os e n\u00e3o mais no domic\u00edlio do prestador.<\/p>\n<p>Na regra anterior, o <strong>ISSQN<\/strong> era devido para o munic\u00edpio do estabelecimento da sede da empresa prestadora, gerando assim, not\u00f3ria concentra\u00e7\u00e3o da arrecada\u00e7\u00e3o. Com as altera\u00e7\u00f5es introduzidas pela LC n\u00ba 157\/2016, o imposto ser\u00e1 devido aos munic\u00edpios onde o servi\u00e7o foi efetivamente prestado, resultando em uma distribui\u00e7\u00e3o mais justa deste tributo.<\/p>\n<p>Contudo, para fins operacionais, a implementa\u00e7\u00e3o da <strong><a href=\"http:\/\/www.valor.com.br\/legislacao\/5016226\/alteracao-no-ISSQN-devera-ser-levada-ao-judiciario\" target=\"_blank\" rel=\"noopener\">LC n\u00ba 157\/2016<\/a><\/strong> resulta em aumento significativo da m\u00e3o de obra operacional para os contribuintes que se enquadram nessa situa\u00e7\u00e3o. Ocorre que, a partir de agora, para a correta tributa\u00e7\u00e3o e apura\u00e7\u00e3o do ISSQN, ser\u00e1 necess\u00e1rio efetuar um levantamento minucioso das al\u00edquotas, al\u00e9m da gera\u00e7\u00e3o de guias e pagamentos individuais, sem contar o fato de que esse estudo deve levar em conta, munic\u00edpio por munic\u00edpio. Isso certamente aumentar\u00e1 o<strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/compliance-e-auditoria-antifraude-como-fatores-preventivos-html\/\"> risco<\/a><\/strong> de inconsist\u00eancias e, consequentemente, passivos tribut\u00e1rios.<\/p>\n<p>Diante disso, com o objetivo de n\u00e3o prejudicar os setores de servi\u00e7os de plano de sa\u00fade, opera\u00e7\u00f5es com cart\u00e3o de cr\u00e9dito\/d\u00e9bito e <em>leasing<\/em>, frente ao argumento dessas empresas, o presidente Michel Temer vetou as altera\u00e7\u00f5es previstas na Lei Complementar n\u00ba 157, o qual, em 30 de maio, foi derrubado pelo Congresso Nacional. Neste caso, se o veto n\u00e3o fosse derrubado, a redistribui\u00e7\u00e3o pretendida, que \u00e9 o real objetivo da altera\u00e7\u00e3o na Lei 116\/2003, n\u00e3o seria efetivada. Ou seja, mantendo-se o veto, n\u00e3o haveria a redistribui\u00e7\u00e3o do ISSQN aos Munic\u00edpios.<\/p>\n<p>As operadoras de planos de sa\u00fade argumentam que a altera\u00e7\u00e3o do munic\u00edpio recebedor do <strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/tributos-impostos-taxas-e-contribuicoes\/\">tributo<\/a><\/strong> tornar\u00e1 invi\u00e1vel sua atua\u00e7\u00e3o em algumas cidades, pois naqueles em que possuem apenas pequenas receitas, haver\u00e1 um aumento de seu custo operacional, o que pode tornar o <strong><a href=\"http:\/\/www.valor.com.br\/politica\/4986820\/congresso-derruba-veto-presidencial-lei-de-redistribuicao-do-ISSQN\" target=\"_blank\" rel=\"noopener\">neg\u00f3cio invi\u00e1vel<\/a><\/strong>.<\/p>\n<p>Diante desse novo cen\u00e1rio, de certa forma at\u00e9 desafiador para as empresas afetadas, \u00e9 de extrema import\u00e2ncia o preparo antecipado da equipe tribut\u00e1ria da empresa para n\u00e3o colocar em risco a continuidade de suas opera\u00e7\u00f5es, por dificuldade no atendimento \u00e0 legisla\u00e7\u00e3o tribut\u00e1ria. A <a href=\"http:\/\/www.blbbrasil.com.br\/\" target=\"_blank\" rel=\"noopener\"><strong>BLB Brasil<\/strong> <\/a><strong><a href=\"http:\/\/www.blbbrasil.com.br\/\" target=\"_blank\" rel=\"noopener\">Auditores e Consultores<\/a><\/strong>&nbsp;possui uma equipe qualificada para auxiliar na adapta\u00e7\u00e3o das empresas dos setores afetados pela <strong>LC 157<\/strong>, trazendo seguran\u00e7a na gest\u00e3o tribut\u00e1ria.<\/p>\n<p><strong>Laura Zorzetto<\/strong><br \/>\n<strong>Divis\u00e3o de Tributos<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entenda os reflexos da implementa\u00e7\u00e3o da Lei Complementar n\u00ba 157\/2016 aos contribuintes que se enquadram nessa situa\u00e7\u00e3o.<\/p>\n","protected":false},"author":3,"featured_media":11220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[209,309],"class_list":["post-11219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-impostos","tag-issqn"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O impacto das novas diretrizes para o ISSQN<\/title>\n<meta name=\"description\" content=\"Entenda os reflexos da 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