Incidência do Imposto sobre serviços de qualquer natureza – ISSQN – no serviço dos provedores de acesso à internet.

Abstract

The presente study aims to analyze the possibility of taxing of connection services and internet acess. Firstly, through the Tax on Services of Any Nature - ISSQN - with the processing of Bill 361 of 2017 and, with the exclusion, by the Superior Court of Justice, of the possibility of incidence through ICMS. Based on that point, the motivation for the Superior Court's decision was analyzed. In order to understand the operation of the tax and its possibilities, the operation of the ISSQN Incidence Matrix Rule and its criteria must be outlined and also understand the legal nature of the services provided by internet access providers, which is that of value added service, according to article 61 of the General Telecommunications Law. In this context, the topic of Tax Reform is discussed, which, according to the legislative proposals that are being processed, is based on VAT - Value Added Tax - creating the IBS - Tax on Goods and Services - which, in turn, will incorporate the ISSQN and will have a broad base of incidence, reaching the services provided by the connection and internet access providers.