(Bill No. 634/05, Executive)

 

JOSÉ SERRA, Mayor of the Municipality of São Paulo, in the exercise of the powers conferred on him by law, makes it known that the City Council, in session of December 1, 2005, decreed and I enact the following law:

 

Article 1 – The Electronic Invoice for Services is established, which must be issued when the service is provided.

 

Single paragraph. The regulation will:

 

I – regulate the issuance of the Electronic Invoice for Services, defining, in particular, the taxpayers subject to its use, by activity and by gross revenue range;

 

II – define the services subject to the generation of tax credits for service borrowers.

 

Article 2 – The service taker may use, as credit for the purposes of the provisions of art. 3, portion of the Tax on Services of Any Nature - ISS duly paid, related to Electronic Invoices for Services subject to credit generation.

 

§ 1 The service taker will be entitled to the credit referred to in the "caput" of this article in the following percentages, applied to the ISS value:

 

I – 30% (thirty percent) for individuals;

 

II – 10% (ten percent) for legal entities, subject to the provisions of §§ 2 and 3 of this article.

 

§ 2 The percentage referred to in item II of § 1 of this article will be 5% (five percent) when legal entities are responsible for paying the ISS, pursuant to art. 9 of Law No. 13,701, of December 24, 2003, subject to the provisions of § 3 of this article.

 

§ 3 They will not be entitled to the credit referred to in the “caput” of this article:

 

I – the bodies of the direct public administration of the Union, the States and the Municipality of São Paulo, as well as their autarchies, foundations, public companies, mixed capital companies and other entities directly or indirectly controlled by the Union, the States or the Municipality;

 

II – individuals and legal entities domiciled or established outside the territory of the Municipality of São Paulo.

 

Article 3 – The credit referred to in art. 2 of this law may be used exclusively for a reduction of up to 50% (fifty percent) of the value of the Tax on Urban Property and Territorial Property - IPTU payable, referring to the property indicated by the borrower, in accordance with the provisions of the regulation.

 

§ 1 No legal link will be required from the service taker with the real estate registration indicated by him.

 

§ 2 The credits provided for in art. 2 of this law will be totaled on October 31 of each year to deduct the IPTU of subsequent years, referring to property that does not have a debt in arrears.

 

Article 4 This law will enter into force on the date of its publication, taking effect from its regulation.

 

CITY HALL OF SÃO PAULO, on December 8, 2005, 452nd year of the foundation of São Paulo.

 

JOSÉ SERRA, MAYOR

Published at the Municipal Government Secretariat, on December 8, 2005.

ALOYSIO NUNES FERREIRA FILHO, Secretary of the Municipal Government