Bárbara de Alcântara Mattos
Lawyer at Marcos Martins Advogados
Uniprofessional companies, formed by members of the same profession such as doctors, lawyers, accountants and economists, have been granted the right to pay fixed amounts of ISS, unlike ordinary companies, which pay on a percentage of their turnover.
Some city halls, however, often deny them this possibility when they find that they are limited companies. This happened with a company of economists in the city of São Paulo.
When analyzing this situation, the São Paulo State Court of Justice ruled that the company could not be disqualified from the intended regime because of the way it was set up.
With this decision, the company regained the right to pay a fixed amount of ISS per professional, and not on a percentage of its monthly turnover, as the city council had intended.
The understanding expressed in this decision is gaining strength, as courts in other states have taken the same position, such as Rio Grande do Sul and Rio Grande do Norte, which allows for a considerable reduction in the tax burden of these companies.
In this context, Marcos Martins Advogados puts its tax team at your disposal to answer any questions you may have.
