RUBENS FURLAN, Mayor of the Municipality of Barueri, using his legal attributions, MAKES IT KNOW that the City Council has approved and he sanctions and promulgates the following complementary law:

 

Article 1 – Complementary Law 118, of November 21, 2002 (Municipal Tax Code), becomes effective with the following changes:

(……………………………………………………..)

 

III – new wording of article 41, in the following terms:

“Article 41. The basis for calculating the tax is the price of the service, thus considering the gross revenue, to which the rates set out in Annex I of this law apply.

 

§1 – The following taxes, effectively paid, related to the provision of taxable services will not be included in the price of the service:

 

I – Corporate Income Tax;

II – Social Contribution on Net Income;

III – PIS/PASEP;

IV – COFINS.

 

2nd – In the provision of the service referred to in sub-item 1.05, of the List of Services, the amount actually paid as copyright to the author of the software, referring to the licensing or assignment of use, will not be included in the price of the service.

 

Article 3 – This Complementary Law will enter into force on the date of its publication, except for:

 

a) Article 41, which will come into force on September 1, 2007;

b) the provisions subject to the prohibition referred to in article 150, III, “b” and “c”, of the Federal Constitution.

 

Article 4 – Provisions to the contrary are revoked.

 

Barueri City Hall, July 25, 2007

RUBENS FURLAN – Municipal Mayor