Law No. 6,263/2017: Amendment To Rio De Janeiro Municipality Tax Code

Law No. 6,263/2017 was published on October 16 in the Official Gazette and amends the Rio de Janeiro Municipality Tax Code with the purpose of adapting the legislation to the changes introduced by Complementary Law No. 157/2016.

Among others, the new law includes several activities in the list of services subjected to ISS tax. The most relevant of them include:

(i) Data processing, storage or hosting of data, texts, images, videos, electronic pages, applications and information systems, among other formats, and similar activities. These activities will be taxed by ISS at the rate of 5%.

(ii) Provision, without permanent transfer, of audio, video, image and text content via the Internet, respecting the immunity of books, newspapers and periodicals (except for the distribution of content by Conditional Access Service providers, which is dealt with in Law No. 12,485, dated September 12, 2011). These activities will be taxed by ISS at the rate of 2%.