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The Registration of Service Providers of Other Municipalities (CPOM) was an initiative of the prefectures of several Brazilian states in order to guarantee the correct payment of the service tax (ISS) in typical cases in which the provider has an EIN in a municipality other than where the service will be provided. This measure aims to combat tax evasion practiced by some companies that use fictitious addresses to pay less taxes.
How this evasion works:
By the Complementary Law Statute no. 116/03, ISS must be collected at the service provider’s establishment (rule that includes numerous exceptions). The municipalities have the autonomy to define the ISS rate between 2% and 5%. Some business owners, in face of this fact, register companies in addresses from municipalities where the rate is lower than that of the municipality where the business is actually established.
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| For more details on the legislation, access the link for the city of São Paulo: Registration of Companies Outside the Municipality |
02. EXEMPLIFIED CONCEPT
With CPOM in force, the provision of services is now subject to ISS double taxation. We are talking specifically about the following scenario:
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The detailed configuration for ISS calculation and withholding can be found at this link: DOC0020_ISS_Withholding |
- How it works in the System (simple ISS double taxation scenario):
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