Public Registers ISS

Hypothesis where if the taxable income of the incident ISS argues on services of public registers, cartorrios and notarial.

The contributor defends fixed taxation, in the terms of art. 9, 1, of DL 406/1968, and not aliquot on the price of the service (art. 7, caption, of LC 116/2003), that is, on the charged fees of the users. 2. The Supreme Federal Court recognized the incidence of the ISS, in casu, when judging the Adin 3.089/DF, proposal for the Association of the Notaries and Recorders of Brazil – Anoreg. Follow others, such as Paulo Coelho, and add to your knowledge base. In the chance, he ratified the municipal ability and he moved away to the alleged immunity intended for the notaries and cartorrios (i) when analyzing the nature of given service and, what it is excellent for the present demand, (II) when recognizing the possibility of the ISS to happen on the charged fees (taxable income), exactly in if treating to taxes. 3. The sentence of the Supreme Federal Court, focado in the possibility of the fees (that they are taxes) to serve of taxable income for the ISS, moved away, for logical imperative, the possibility of the fixed taxation, where it does not have calculation and, therefore, taxable income. 4. In this direction, it had contrary express manifestation to the fixed taxation in the judgment of the Adin, therefore ‘ ‘ it is improper the analogy professional liberal, Decree n 406/68, in case that still in vigor the respective rule, when existing law making use specifically on the substance.