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ARTICLE · 09 JANUARY 2017

Lei Complementar nº 157/2016: altera a Lei Complementar nº 116/2003 - Reforma do ISS

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Foi publicada no Diário Oficial da União, em 30 de dezembro de 2016, a Lei Complementar nº 157/2016, a qual altera a Lei Complementar nº 116/2003 ("LC nº 116/2003"), que contém as normas gerais do ISS.

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Tauil & Chequer
Tauil & Chequer
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Foi publicada no Diário Oficial da União, em 30 de dezembro de 2016, a Lei Complementar nº 157/2016, a qual altera a Lei Complementar nº 116/2003 ("LC nº 116/2003"), que contém as normas gerais do ISS.

A principal alteração refere-se à inclusão de várias atividades na lista dos serviços que podem ser tributados pelo ISS. Entre eles, inclui-se o processamento de dados e programação e computadores, e conteúdos de áudio, vídeo, imagem e texto em páginas eletrônicas, exceto no caso de jornais, livros e periódicos; bem como a divulgação de publicidade e propaganda na internet (correspondentes aos itens 1.09 e 17.25 da lista anexa à LC nº 116/2003).

Ademais, a nova lei complementar adiciona um artigo à LC nº 116/2003, o qual determina que a alíquota mínima do ISS é de 2%, e vedando a concessão de quaisquer benefícios que resultem em carga tributária inferior a este percentual. As exceções são: obras de construção civil, hidráulica ou elétrica e de outras obras

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