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ARTICLE · 14 MARCH 2017

Services Tax On Streaming May Be Challenged

Levy & Salomao Advogados
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Complimentary Law No. 157, published on November 30, 2016, has amended the Federal rules governing the Municipal Services Tax (ISS), as provided for by Complimentary Law No. 116, of July 31, 2003 (LC 116/03).

BrazilMedia, Telecoms, IT, Entertainment
Pedro Chimelli
Pedro Chimelli
Tiago Soares De Aquino
Tiago Soares De Aquino

Complimentary Law No. 157, published on November 30, 2016, has amended the Federal rules governing the Municipal Services Tax (ISS), as provided for by Complimentary Law No. 116, of July 31, 2003 (LC 116/03). Among other changes, it has inserted item 1.09 in the list of taxable services attached to LC 116/03 so as to include the "online provision, without definitive assignment, of audio, video, image and text content, provided that the immunity of books, newspapers and periodicals is respected (except for the distribution of contents by conditional access service (pay TV) providers regulated under Law No. 12,485, dated September 12, 2011, subject to ICMS)".

The new provision aims at exploring the tax revenue potential envisaged on the offering of online content, including via streaming, as such businesses are widely popular.

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