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ARTICLE · 10 JANUARY 2017

Complementary Law No. 157/2016: Modification Of Complementary Law No. 116/2003 - ISS Reform

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On December 30, 2016, Complementary Law No. 157/2016 was published in the Union Official Gazette, modifying Complementary Law No. 116/2003 ("CL No. 116/2003"), which contains ISS general rules.

BrazilTax
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On December 30, 2016, Complementary Law No. 157/2016 was published in the Union Official Gazette, modifying Complementary Law No. 116/2003 ("CL No. 116/2003"), which contains ISS general rules.

The main modification adds  several activities to the list of  services subjected to ISS. Among them are data processing, software programming and audio, video, image and text content in websites (with the exception of websites for newspapers, books and journals), as well as advertising and publicity on the Internet (correspondent to items 1.09 and 17.25 of the list attached to CL No. 116/2003).

The complementary law adds an article to CL No. 116/2003, which sets the minimum rate of ISS at 2 percent and prohibits the granting of any benefits that result in a tax burden lower than this percentage. The exceptions are construction projects, hydraulic or electrical, and other similar works; repair, maintenance and refurbishment of buildings, roads, bridges, ports and similar

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