Post by xyz3500 on Feb 22, 2024 5:59:36 GMT
In many situations, the corporate structure of companies is made up solely of specialized professionals from the same professional category, and these professionals may, in order to carry out intellectual work, use a legal entity to achieve their objectives, especially due to the form and constitution uniprofessional society. It is worth mentioning that in this situation, specialized professionals are already duly registered with the regional council of the regulated profession. It turns out, however, that the Municipal Tax Authorities of São Paulo have been excluding companies that provide intellectual services from the special taxation regime, without adhering to the constitutional and legal criteria that involve the issue. However, it has been fined non-compliant taxpayers retroactively, respecting the five-year statute of limitations.
With the arrival of the last quarter of the year, the number of legal entities that pay taxes under a special taxation regime is growing and are faced with problems arising from non-compliance with retroactive effect, especially due to the obligation to present the so-called D-SUP ( Electronic Declaration of Professional Societies), which is a mandatory electronic form, where taxpayers provide information about the company and its activities, and must be delivered by the last day of the year. Many of these Israel Mobile Number List companies have suffered the automatic exclusion of their SUP status, with retroactive charges for the last five years upon submission of this form. A strange fact linked to the São Paulo electronic form is to ask whether the expression “LTDA” was adopted in the company's articles of incorporation, as if a simple name had the power to change the nature and specialty of the services provided by professionals, personally and with activities regulated.
Therefore, whoever answers YES in D-SUP to this question will be automatically excluded from the special ISS collection regime, with retroactive charging, represented by the difference in the ISS due at the 5% rate. What also usually occurs is the automatic exclusion from the special regime of the company that fails to deliver the D-SUP in a timely manner. In this case, however, without retroactive charging. This lack, in our understanding, would also not be enough to disqualify the company, as it is merely a failure to comply with an ancillary obligation. It is true that for good law the important thing is that the professional company, simple or limited, is formed by partners with the same professional qualifications (registered with the same supervisory body of the profession) and who provide services, on a personal basis, taking responsibility for their acts, without assuming a business character.
With the arrival of the last quarter of the year, the number of legal entities that pay taxes under a special taxation regime is growing and are faced with problems arising from non-compliance with retroactive effect, especially due to the obligation to present the so-called D-SUP ( Electronic Declaration of Professional Societies), which is a mandatory electronic form, where taxpayers provide information about the company and its activities, and must be delivered by the last day of the year. Many of these Israel Mobile Number List companies have suffered the automatic exclusion of their SUP status, with retroactive charges for the last five years upon submission of this form. A strange fact linked to the São Paulo electronic form is to ask whether the expression “LTDA” was adopted in the company's articles of incorporation, as if a simple name had the power to change the nature and specialty of the services provided by professionals, personally and with activities regulated.
Therefore, whoever answers YES in D-SUP to this question will be automatically excluded from the special ISS collection regime, with retroactive charging, represented by the difference in the ISS due at the 5% rate. What also usually occurs is the automatic exclusion from the special regime of the company that fails to deliver the D-SUP in a timely manner. In this case, however, without retroactive charging. This lack, in our understanding, would also not be enough to disqualify the company, as it is merely a failure to comply with an ancillary obligation. It is true that for good law the important thing is that the professional company, simple or limited, is formed by partners with the same professional qualifications (registered with the same supervisory body of the profession) and who provide services, on a personal basis, taking responsibility for their acts, without assuming a business character.