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  • CPOM - What changes in ISS withholding

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How this 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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