COMPLEMENTARY LAW No. 116, OF JULY 31, 2003 

Provides for the Tax on Services of Any Nature, within the competence of the Municipalities and the Federal District, and makes other provisions.

      
THE PRESIDENT OF THE REPUBLIC

I make it known that the National Congress decrees and I sanction the following Complementary Law:

Art. 1O The Tax on Services of Any Nature, which is the responsibility of the Municipalities and the Federal District, has as a triggering event the provision of services included in the attached list, even if these do not constitute a preponderant activity of the provider.

§ 1O The tax is also levied on services coming from outside the country or whose provision has begun abroad.
§ twoO Except for the exceptions expressed in the attached list, the services mentioned therein are not subject to the Tax on Operations Relative to the Circulation of Goods and Provision of Interstate and Intermunicipal Transport and Communication Services - ICMS, even if their provision involves the supply of goods.
§ 3O The tax referred to in this Complementary Law is also levied on services provided through the use of public goods and services economically exploited through authorization, permission or concession, with the payment of a tariff, price or toll by the end user of the service.
§ 4O The incidence of the tax does not depend on the name given to the service provided.

Art. twoO The tax is not levied on:

I – exports of services abroad;
II – the provision of services in an employment relationship, for independent workers, directors and members of the advisory board or supervisory board of companies and foundations, as well as managing partners and delegate managers;
III – the value brokered in the securities market, the value of bank deposits, the principal, interest and arrears related to credit operations carried out by financial institutions.

Single paragraph. Services developed in Brazil, the result of which is verified here, do not fall within the provisions of item I, even if the payment is made by a resident abroad.

Art. 3O The service is considered to be provided and the tax due at the place of the providing establishment or, in the absence of the establishment, at the place of the provider's domicile, except in the cases provided for in items I to XXII, when the tax will be due on the spot:

I – the establishment of the service taker or intermediary or, in the absence of an establishment, where he is domiciled, in the event of § 1O of art. 1O of this Complementary Law;
II – installation of scaffolding, stages, covers and other structures, in the case of the services described in sub-item 3.05 of the attached list;
III – the execution of the work, in the case of the services described in sub-item 7.02 and 7.19 of the attached list;
IV – demolition, in the case of the services described in sub-item 7.04 of the attached list;
V – buildings in general, roads, bridges, ports and the like, in the case of the services described in sub-item 7.05 of the attached list;
VI – carrying out sweeping, collection, removal, incineration, treatment, recycling, separation and final disposal of garbage, tailings and any other waste, in the case of the services described in sub-item 7.09 of the attached list;
VII – cleaning, maintenance and conservation of roads and public places, buildings, chimneys, swimming pools, parks, gardens and the like, in the case of the services described in sub-item 7.10 of the attached list;
VIII – the execution of decoration and gardening, cutting and pruning of trees, in the case of the services described in sub-item 7.11 of the attached list;
IX – control and treatment of effluent of any nature and physical, chemical and biological agents, in the case of the services described in sub-item 7.12 of the attached list;
X - (VETOED)
XI - (VETOED)
XII – afforestation, reforestation, sowing, fertilization and the like, in the case of the services described in sub-item 7.16 of the attached list;
XIII – the execution of shoring, slope restraint and similar services, in the case of the services described in sub-item 7.17 of the attached list;
XIV – cleaning and dredging, in the case of the services described in sub-item 7.18 of the attached list;
XV – where the asset is stored or parked, in the case of the services described in sub-item 11.01 of the attached list;
XVI – of the assets or domicile of the persons monitored, insured or monitored, in the case of the services described in sub-item 11.02 of the attached list;
XVII – storage, deposit, loading, unloading, storage and safekeeping of the good, in the case of the services described in sub-item 11.04 of the attached list;
XVIII – the execution of entertainment, leisure, entertainment and similar services, in the case of the services described in the sub-items of item 12, except for 12.13, of the attached list;
XIX – the Municipality where the transport is being carried out, in the case of the services described by sub-item 16.01 of the attached list;
XX – the establishment of the labor taker or, in the absence of an establishment, where he is domiciled, in the case of the services described by sub-item 17.05 of the attached list;
XXI – of the fair, exhibition, congress or similar to which the planning, organization and administration refer, in the case of the services described by sub-item 17.10 of the attached list;
XXII – from the port, airport, rail port, bus, rail or subway terminal, in the case of the services described by item 20 of the attached list.

§ 1O In the case of the services referred to in sub-item 3.04 of the attached list, the triggering event is considered to have occurred and the tax is due in each Municipality in whose territory there is an extension of railroad, highway, poles, cables, ducts and conduits of any nature, objects of lease, sublease, lease, right of way or permission to use, shared or not.
§ twoO In the case of the services referred to in sub-item 22.01 of the attached list, the generating event is considered to have occurred and the tax is due in each Municipality in whose territory there is an extension of the explored highway.
§ 3O The taxable event is considered to have occurred at the place of the establishment providing services performed in maritime waters, except for the services described in sub-item 20.01.

Art. 4O A provider establishment is considered to be the place where the taxpayer carries out the activity of providing services, on a permanent or temporary basis, and that constitutes an economic or professional unit, the denominations of headquarters, branch, agency, service post, branch, representative or contact office or any others that may be used.

Art. 5O Contributor is the service provider.

Art. 6O The Municipalities and the Federal District, by law, may expressly attribute the responsibility for the tax credit to a third person, linked to the triggering event of the respective obligation, excluding the taxpayer's liability or attributing it to him in a supplementary nature of the total or partial payment of said obligation, including with regard to the fine and legal additions.

§ 1O Those responsible referred to in this article are obliged to pay the full amount of the tax due, fine and legal additions, regardless of whether they have been withheld at source.
§ twoO Without prejudice to the provisions of caput and in § 1O of this article, are responsible for:

I – the service taker or intermediary from outside the country or whose provision has begun abroad;
II - the legal entity, even if immune or exempt, borrower or intermediary of the services described in sub-items 3.05, 7.02, 7.04, 7.05, 7.09, 7.10, 7.12, 7.14, 7.15, 7.16, 7.17, 7.19, 11.02, 17.05 and 17.10 of the attached list.

Art. 7O The basis for calculating the tax is the price of the service.

§ 1O When the services described by sub-item 3.04 of the attached list are provided in the territory of more than one Municipality, the calculation basis will be proportional, as the case may be, to the length of the railway, highway, ducts and conduits of any nature, cables of any nature, or the number of posts, existing in each Municipality.
§ twoO The following are not included in the calculation basis of the Tax on Services of Any Nature:
I – the value of the materials provided by the service provider provided for in items 7.02 and 7.05 of the list of services attached to this Complementary Law;
II - (VETOED)
§ 3O (VETOED)

Art. 8O The maximum rates of Tax on Services of Any Nature are as follows:

I - (VETOED)
II – other services, 5% (five percent).

Art. 9O This Complementary Law enters into force on the date of its publication.

Art. 10O Art. 8O, 10, 11 and 12 of Decree-Law no.O 406, of December 31, 1968; items III, IV, V and VII of art. 3O of Decree-Law no.O 834, of September 8, 1969; the Complementary Law no.O 22, December 9, 1974; Law no.O 7,192, of June 5, 1984; the Complementary Law no.O 56, December 15, 1987; and the Complementary Law no.O 100, of December 22, 1999.

Brasilia, July 31, 2003; 182O of Independence and 115O of the Republic.

LUIZ INÁCIO LULA DA SILVA
PRESIDENT

This text does not replace the one published in the DOU of 8.1.2003

 List of services attached to Complementary Law No. 116, of July 31, 2003.

1 – Information technology and similar services.
1.01 – Systems analysis and development.
1.02 – Programming.
1.03 – Data processing and the like.
1.04 – Development of computer programs, including electronic games.
1.05 – Licensing or assignment of right to use computer programs.
1.06 – Advice and consultancy in IT.
1.07 – Computer technical support, including installation, configuration and maintenance of computer programs and databases.
1.08 – Planning, creation, maintenance and updating of electronic pages.

2 – Research and development services of any nature.
2.01 – Research and development services of any nature.

3 – Services provided through lease, assignment of right of use and similar services.
3.01 - (VETOED)
3.02 – Assignment of the right to use trademarks and advertising signs.
3.03 – Exploitation of ballrooms, convention centers, virtual offices, stands, sports courts, stadiums, gymnasiums, auditoriums, concert halls, amusement parks, courts and the like, for holding events or businesses of any nature.
3.04 – Lease, sublease, lease, right of way or permission to use, shared or not, railroads, highways, poles, cables, ducts and conduits of any nature.
3.05 – Assignment of scaffolding, stages, roofs and other structures for temporary use.

4 – Health services, medical assistance and the like.
4.01 – Medicine and biomedicine.
4.02 – Clinical analyses, pathology, medical electricity, radiotherapy, chemotherapy, ultrasound, magnetic resonance, radiology, tomography and the like.
4.03 – Hospitals, clinics, laboratories, sanatoriums, asylums, nursing homes, emergency rooms, outpatient clinics and the like.
4.04 – Surgical instrumentation.
4.05 - Acupuncture.
4.06 – Nursing, including auxiliary services.
4.07 – Pharmaceutical Services.
4.08 – Occupational therapy, physiotherapy and speech therapy.
4.09 – Therapies of any kind intended for physical, organic and mental treatment.
4.10 – Nutrition.
4.11 – Obstetrics.
4.12 - Dentistry.
4.13 - Orthoptics.
4.14 – Custom prostheses.
4.15 – Psychoanalysis.
4.16 - Psychology.
4.17 – Rest and recovery homes, day care centers, nursing homes and the like.
4.18 - Artificial insemination, fertilization in vitroand congeners.
4.19 – Blood, milk, skin, eye, egg, semen and similar banks.
4.20 – Collection of blood, milk, tissues, semen, organs and biological materials of any kind.
4.21 – Mobile service, assistance or treatment unit and the like.
4.22 – Group or individual medicine plans and agreements for the provision of medical, hospital, dental and similar care.
4.23 – Other health plans that are carried out through contracted, accredited, cooperative third-party services or only paid by the plan operator upon indication of the beneficiary.

5 – Veterinary medicine and assistance and similar services.
5.01 – Veterinary medicine and animal husbandry.
5.02 – Hospitals, clinics, outpatient clinics, emergency rooms and the like, in the veterinary area.
5.03 – Analytical laboratories in the veterinary area.
5.04 - Artificial insemination, fertilization in vitro and congeners.
5.05 – Blood and organ banks and the like.
5.06 – Collection of blood, milk, tissues, semen, organs and biological materials of any kind.
5.07 – Mobile service, assistance or treatment unit and the like.
5.08 – Guard, treatment, training, beautification, accommodation and the like.
5.09 – Veterinary medical care and assistance plans.

6 – Personal care, aesthetics, physical activities and similar services.
6.01 – Barbershop, hairdressers, manicurists, pedicures and the like.
6.02 – Beauticians, skin care, hair removal and the like.
6.03 – Baths, showers, sauna, massages and the like.
6.04 – Gymnastics, dance, sports, swimming, martial arts and other physical activities.
6.05 - Weight loss centers, spa and congeners.

7 – Services related to engineering, architecture, geology, urbanism, civil construction, maintenance, cleaning, environment, sanitation and the like.
7.01 – Engineering, agronomy, surveying, architecture, geology, urbanism, landscaping and the like.
7.02 - Execution, by administration, contract or subcontract, of civil, hydraulic or electrical construction works and other similar works, including drilling, well drilling, excavation, drainage and irrigation, earthworks, paving, concreting and the installation and assembly of products, parts and equipment (except the supply of goods produced by the service provider outside the place where the services are provided, which is subject to ICMS).
7.03 – Preparation of master plans, feasibility studies, organizational studies and others, related to engineering works and services; elaboration of preliminary projects, basic projects and executive projects for engineering works.
7.04 – Demolition.
7.05 – Repair, conservation and renovation of buildings, roads, bridges, ports and the like (except for the supply of goods produced by the service provider, outside the place where the services are provided, which is subject to ICMS).
7.06 – Placement and installation of rugs, carpets, floors, curtains, wall coverings, glass, partitions, plasterboard and the like, with material provided by the service provider.
7.07 – Restoration, scraping, polishing and luster of floors and the like.
7.08 – Caulking.
7.09 – Sweeping, collection, removal, incineration, treatment, recycling, separation and final disposal of garbage, tailings and any other waste.
7.10 – Cleaning, maintenance and conservation of roads and public places, buildings, chimneys, swimming pools, parks, gardens and the like.
7.11 – Decoration and gardening, including cutting and pruning of trees.
7.12 – Control and treatment of effluents of any nature and physical, chemical and biological agents.
7.13 - Dedetization, disinfection, disinsection, immunization, sanitization, rat extermination, spraying and the like.
7.14 - (VETOED)
7.15 - (VETOED)
7.16 – Afforestation, reforestation, sowing, fertilization and the like.
7.17 – Shoring, slope containment and similar services.
7.18 – Cleaning and dredging of rivers, ports, channels, bays, lakes, ponds, dams, weirs and the like.
7.19 – Monitoring and inspection of the execution of engineering, architectural and urban planning works.
7.20 – Aerophotogrammetry (including interpretation), cartography, mapping, topographic, bathymetric, geographic, geodetic, geological, geophysical and similar surveys.
7.21 – Research, drilling, cementing, diving, profiling, concrete, core, fishing, stimulation and other services related to the exploration and exploitation of oil, natural gas and other mineral resources.
7.22 – Nucleation and bombardment of clouds and the like.

8 – Education, teaching, pedagogical and educational guidance, instruction, training and personal assessment services of any degree or nature.
8.01 – Regular pre-school, elementary, secondary and higher education.
8.02 – Instruction, training, pedagogical and educational guidance, assessment of knowledge of any nature.

9 – Services related to accommodation, tourism, travel and similar services.
9.01 – Accommodation of any kind in hotels, apart-service condominiums, flat, apart-hotels, residence hotels, residence-service, suite service, maritime hotels, motels, pensions and the like; seasonal occupancy with service provision (the value of food and tip, when included in the daily rate, is subject to Service Tax).
9.02 – Agency, organization, promotion, intermediation and execution of tourism programs, tours, trips, excursions, accommodation and the like.
9.03 – Tour guides.

10 – Intermediation and similar services.
10.01 – Agency, brokerage or intermediation of foreign exchange, insurance, credit cards, health plans and private pension plans.
10.02 – Agency, brokerage or intermediation of securities in general, securities and any contracts.
10.03 – Agency, brokerage or intermediation of industrial, artistic or literary property rights.
10.04 - Agency, brokerage or intermediation of leasing contracts (leasing), deductible (franchising) and billing (factoring).
10.05 – Agency, brokerage or intermediation of movable or immovable assets, not covered in other items or sub-items, including those carried out within the scope of Commodities and Futures Exchanges, by any means.
10.06 – Shipping agency.
10.07 – News agency.
10.08 – Advertising and publicity agency, including placement agency by any means.
10.09 – Representation of any nature, including commercial.
10.10 – Distribution of third-party assets.

11 – Guard, parking, storage, surveillance and similar services.
11.01 – Guarding and parking of automotive land vehicles, aircraft and vessels.
11.02 – Surveillance, security or monitoring of goods and people.
11.03 – Escort, including vehicles and cargo.
11.04 – Storage, deposit, loading, unloading, storage and safekeeping of goods of any kind.

12 – Amusement, leisure, entertainment and similar services.
12.01 – Theatrical performances.
12.02 – Film screenings.
12.03 – Circus shows.
12.04 – Auditorium programs.
12.05 – Amusement parks, leisure centers and the like.
06.12 - Nightclubs, taxi-dancing and congeners.
07.12 - shows, ballet, dances, parades, balls, operas, concerts, recitals, festivals and the like.
12.08 – Fairs, exhibitions, congresses and the like.
12.09 – Billiards, bowling and electronic entertainment or not.
12.10 – Animal races and competitions.
12.11 – Sports or physical or intellectual skill competitions, with or without spectator participation.
12.12 – Execution of music.
12.13 - Production, upon or without prior order, of events, shows, interviews, shows, ballet, dances, parades, balls, theaters, operas, concerts, recitals, festivals and the like.
12.14 – Provision of music for closed environments or not, through transmission by any process.
12.15 – Parades of carnival or folk groups, electric trios and the like.
12.16 - Exhibition of films, interviews, musicals, shows, shows, concerts, parades, operas, sports competitions, intellectual skills or the like.
12.17 – Recreation and entertainment, including parties and events of any nature.

13 – Services relating to phonography, photography, cinematography and reprography.
01.13 - (VETOED)
13.02 – Phonography or recording of sounds, including tricking, dubbing, mixing and the like.
13.03 – Photography and cinematography, including development, enlargement, copying, reproduction, trickery and the like.
13.04 – Reprographics, microfilming and digitization.
13.05 – Graphic composition, photocomposition, cliche, zincography, lithography, photolithography.

14 – Services relating to third-party goods.
14.01 - Lubrication, cleaning, polishing, overhaul, charging and recharging, repair, restoration, shielding, maintenance and conservation of machines, vehicles, appliances, equipment, engines, elevators or any object (except for parts and used parts, which are subject to the ICMS).
02.14 – Technical assistance.
14.03 – Reconditioning of engines (except used parts and parts, which are subject to ICMS).
14.04 – Retreading or regeneration of tires.
14.05 - Restoration, reconditioning, packaging, painting, processing, washing, drying, dyeing, electroplating, anodizing, cutting, cutting, polishing, plastification and the like, of any objects.
14.06 – Installation and assembly of apparatus, machines and equipment, including industrial assembly, provided to the end user, exclusively with material supplied by him.
14.07 – Placement of frames and the like.
08.14 – Binding, engraving and gilding of books, magazines and the like.
14.09 – Tailoring and sewing, when the material is provided by the end user, except for trim.
14.10 – Dyeing and laundry.
14.11 – Tapestry and upholstery repair in general.
14.12 - Body shop and body shop.
14.13 - Carpentry and metalwork.

15 – Services related to the banking or financial sector, including those provided by financial institutions authorized to operate by the Federal Government or by those by law.
15.01 – Administration of any funds, consortium, credit or debit card and the like, customer portfolio, post-dated checks and the like.
15.02 – Opening of accounts in general, including current accounts, investment and investment accounts and savings accounts, in Brazil and abroad, as well as the maintenance of the aforementioned active and inactive accounts.
03.15 – Leasing and maintenance of private safes, electronic terminals, customer service terminals and goods and equipment in general.
15.04 – Provision or issuance of certificates in general, including certificate of suitability, certificate of financial capacity and the like.
15.05 – Registration, preparation of registration form, registration renewal and the like, inclusion or exclusion in the Registry of Issuers of Unfunded Checks – CCF or in any other registration banks.
15.06 – Issuance, re-issuance and supply of notices, vouchers and documents in general; company allowance; collection and delivery of documents, goods and values; communication with another agency or with central administration; electronic vehicle licensing; vehicle transfer; fiduciary or depositary agency; return of goods in custody.
07.15 – Access, handling, service and consultation of accounts in general, by any means or process, including by telephone, facsimile, internet and telex, access to service terminals, including twenty-four hours; access to another bank and the shared network; supply of balance, statement and other information related to accounts in general, by any means or process.
15.08 – Issuance, reissue, alteration, assignment, replacement, cancellation and registration of a credit agreement; study, analysis and evaluation of credit operations; issuance, concession, amendment or contracting of surety, surety, consent and the like; services related to opening credit, for any purpose.
09.15 - Leasing (leasing) of any assets, including assignment of rights and obligations, replacement of warranty, amendment, cancellation and registration of contract, and other services related to leasing (leasing).
15.10 – Services related to collections, receipts or payments in general, of any securities, bills or booklets, exchange, taxes and on behalf of third parties, including those carried out electronically, automatically or by answering machines; provision of billing, receipt or payment position; issuance of booklets, compensation forms, forms and documents in general.
15.11 – Return of titles, protest of titles, suspension of protest, maintenance of titles, resubmission of titles, and other services related to them.
15.12 – Custody in general, including securities.
15.13 – Services related to foreign exchange operations in general, editing, alteration, extension, cancellation and write-off of foreign exchange contracts; issuance of export or credit registration; collection or deposit abroad; issuing, supplying and canceling travellers' checks; supply, transfer, cancellation and other services related to import and export letter of credit and guarantees received; sending and receiving messages in general related to foreign exchange transactions.
15.14 – Supply, issuance, reissue, renewal and maintenance of magnetic card, credit card, debit card, salary card and the like.
15.15 – Clearing of checks and any other securities; services related to deposits, including identified deposits, the withdrawal of any accounts, by any means or process, including electronic and customer service terminals.
15.16 – Issuance, reissue, settlement, alteration, cancellation and write-off of payment orders, credit orders and the like, by any means or process; services related to the transfer of values, data, funds, payments and the like, including between accounts in general.
15.17 – Issuance, supply, return, suspension, cancellation and opposition of any checks, single or by receipt.
15.18 - Services related to real estate credit, evaluation and inspection of property or work, technical and legal analysis, issuance, reissue, amendment, transfer and renegotiation of contract, issuance and reissue of the settlement term and other services related to real estate credit.

16 – Transport services of a municipal nature.
16.01 – Transport services of a municipal nature.

17 – Technical, administrative, legal, accounting, commercial and similar support services.
17.01 – Advice or consultancy of any nature, not contained in other items on this list; analysis, examination, research, collection, compilation and provision of data and information of any nature, including registration and the like.
17.02 – Typing, typing, stenography, office hours, general secretariat, audible response, writing, editing, interpretation, revision, translation, support and administrative infrastructure and the like.
17.03 – Planning, coordination, programming or technical, financial or administrative organization.
17.04 – Recruitment, agency, selection and placement of manpower.
17.05 – Supply of labor, even on a temporary basis, including employees or workers, single or temporary, hired by the service provider.
17.06 – Advertising and publicity, including sales promotion, planning of campaigns or advertising systems, elaboration of designs, texts and other advertising materials.
07.17 - (VETOED)
08.17 - Deductible (franchising).
09.17 – Expertise, reports, technical examinations and technical analyses.
17.10 – Planning, organization and administration of fairs, exhibitions, congresses and the like.
17.11 – Organization of parties and receptions; buffet (except for the provision of food and beverages, which is subject to ICMS).
17.12 – Administration in general, including third-party assets and businesses.
17.13 – Auction and similar.
17.14 - Advocacy.
17.15 – Arbitration of any kind, including legal.
17.16 - Audit.
17.17 – Analysis of Organization and Methods.
17.18 – Actuarial and technical calculations of any nature.
17.19 – Accounting, including technical and auxiliary services.
17.20 – Economic or financial consultancy and advice.
17.21 - Statistics.
17.22 – Collection in general.
17.23 - Advice, analysis, evaluation, service, consultation, registration, selection, information management, administration of accounts receivable or payable and in general, related to invoicing operations (factoring).
17.24 – Presentation of lectures, conferences, seminars and the like.

18 – Claims adjustment services linked to insurance contracts; inspection and risk assessment to cover insurance contracts; prevention and management of insurable and similar risks.
01.18 – Claims adjustment services linked to insurance contracts; inspection and risk assessment to cover insurance contracts; prevention and management of insurable and similar risks.

19 – Services for the distribution and sale of tickets and other lottery products, bingos, cards, betting slips or coupons, sweepstakes, prizes, including those resulting from capitalization bonds and the like.
19.01 – Services for the distribution and sale of tickets and other lottery products, bingos, cards, betting slips or coupons, sweepstakes, prizes, including those arising from capitalization bonds and the like.

20 – Port, airport, rail-port, road, rail and subway terminal services.
20.01 - Port, rail and port services, use of the port, passenger handling, boat towing, scout tugboat, berthing, unberthing, pilotage services, wharfage, storage of any nature, accessory services, movement of goods, maritime support services, offshore handling, shipowner services, stevedoring, conference, logistics and similar services.
20.02 – Airport services, airport use, passenger handling, storage of any nature, hut, aircraft handling, airport support services, accessory services, goods handling, logistics and the like.
03.20 – Road, rail and subway terminal services, movement of passengers, goods, including their operations, logistics and the like.

21 – Public, notary and notary registry services.
21.01 – Public, notary and notary registry services.

22 – Highway exploration services.
22.01 - Highway exploration services by charging a price or toll from users, involving the execution of conservation services, maintenance, improvements to adapt capacity and traffic safety, operation, monitoring, assistance to users and other services defined in contracts, acts of concession or permission or in official regulations.

23 – Programming and visual communication, industrial design and similar services.
01.23 – Programming and visual communication, industrial design and similar services.

24 – Locksmith services, making stamps, plates, visual signage, banners, adhesives and the like.
01.24 - Locksmith services, making stamps, plates, visual signage, banners, adhesives and the like.

25 – Funeral services.
25.01 – Funerals, including provision of coffins, urns or coffins; chapel rental; transport of the cadaveric body; supply of flowers, wreaths and other vestments; clearance of death certificate; providing a veil, this and other adornments; embalming, beautifying, conserving or restoring corpses.
25.02 – Cremation of bodies and parts of cadaveric bodies.
03.25 – Funeral plans or agreement.
04.25 – Maintenance and conservation of deposits and cemeteries.

26 – Services for the collection, shipment or delivery of correspondence, documents, objects, goods or values, including through the post office and its franchised agencies; courierand congeners.
26.01 – Services for the collection, shipment or delivery of correspondence, documents, objects, goods or values, including by the post office and its franchised agencies; courier and congeners.

27 – Social assistance services.
01.27 – Social assistance services.

28 – Valuation services for goods and services of any nature.
28.01 – Services for the evaluation of goods and services of any nature.

29 – Library services.
29.01 – Library services.

30 – Biology, biotechnology and chemistry services.
30.01 – Biology, biotechnology and chemistry services.

31 – Technical services in buildings, electronics, electrotechnics, mechanics, telecommunications and the like.
01.31 – Technical services in buildings, electronics, electrotechnics, mechanics, telecommunications and the like.

32 – Technical drawing services.
32.01 – Technical drawing services.

33 – Customs clearance services, commissioners, brokers and the like.
33.01 – Customs clearance services, commissioners, brokers and the like.

34 – Private investigation services, detectives and the like.
34.01 – Private investigation services, detectives and the like.

35 – Reporting, press office, journalism and public relations services.
35.01 – Reporting, press office, journalism and public relations services.

36 – Meteorological services.
36.01 – Meteorological services.

37 – Services of artists, athletes, models and mannequins.
37.01 – Services of artists, athletes, models and mannequins.

38 – Museology services.
38.01 – Museology services.

39 – Jewelery and cutting services.
39.01 – Jewelery and cutting services (when the material is provided by the service taker).

40 – Services relating to works of art to order.
40.01 – Works of art on request.