A base de cálculo do ISS na prestação de serviços de publicidade e propaganda e a exclusão da receita de terceiros

Abstract

Was treated about service tax, incident on the services developed by advertising agencies, with specific analysis of tax base. Before directly addressed the issue and that revolve around it, was analyzed the whole structure of the ISS from the perspective of the teachings of Professor Paulo de Barros Carvalho, supporting the theory of tax incidence rule-matrix, especially criteria contained in the resulting tax law, with special attention to the quantitative criterion. Was studied in detail the ISS tax base, verifying that it could be understood only as the price of the service, which is the gross revenue earned by the provider, or could possibly speak of any exclusions from the calculation base this tax. The discussion had revolved around the concept of own revenue (gross and net) and third party revenue, taking into account that municipal laws simply determine how tax basis the price of the service, this understood as the gross revenue earned by the provider. So, in the end, was clarified on the ISS tax base, with regard to advertising and advertising services