Source: Jornal do Commercio - PE - 16/09/2009

Citizens and companies from Recife have until the 31st of the next month to accumulate credits and reduce their spending on IPTU by up to 50% in 2010. The City of Recife (PCR) launched last year, but only started publicizing it in a campaign radio and TV, the granting of discounts to the individual or corporate taxpayer who requests the issuance of the electronic invoice, known by the acronym NSF-e. The property indicated by the taxpayer to have the IPTU discount must be informed to the PCR by the end of each year and does not even need to be the same as that of the credit holder. A novelty is that unused credit can be accumulated for up to five years.

To find out how much credits have already been accumulated, simply register on the system's website (https://nfse.recife.pe.gov.br), which started operating in June 2008. “We were making adjustments, testing the system. As the deadline for accumulating credits for use in 2010 is until October 31, we think it would be a good time for the campaign ”, explains Finance Secretary Marcelo Barros.

So far, there are 4.146 companies and 3.022 registered individual taxpayers. For now, there is just over R $ 3 million in credits accumulated by all of them. “The number of taxpayers in the system is still low. Our goal is to increase the number of registrants ”, highlights Marcelo.

Registering and calculating the benefit is simple. In each consumption, it is necessary to inform the CPF or CNPJ, depending on the consumer. The individual customer accumulates 30% of the Service Tax (ISS) on each invoice, while consumer companies, 10% per note. To find out how much credits have already accumulated, simply register on the NSF-e website with the CPF or CNPJ. Each subscriber gets a password.

The benefit was born with Municipal Law 17.407 / 08, but initially did not provide for the accumulation of credits.

“If a person accumulates only R $ 100, for example, and finds it better or does not want to use it for 2010, he can accumulate for up to five years. This is the first year that points are accumulated. Another important aspect is that, although it would be interesting for the taxpayer to use the credit for himself, he does not need to indicate a property in his own name ”, adds Marcelo Barros. This makes it possible, for example, for children to accumulate credits to help reduce the property tax of their parents' residence.

The city intends to disseminate the tool to, among other things, combat tax evasion, increase the ISS taxpayer base and avoid practices that are harmful to public coffers such as fiscal simulation.

EMISSIONPCR further argues that companies that start issuing electronic banknotes will have the following advantages: reduced costs in making or printing banknotes and purchasing paper, easier contact with customers (through the use of electronic means), elimination of errors in calculation and filling of notes (since the system automatically calculates the tax), general simplification of ancillary obligations and better conditions to manage the notes issued and received.

Companies with annual gross revenue greater than R $ 240 thousand are required to issue the NSF-e, but the use of the electronic note is optional with those with revenues below this level. Those interested in subscribing to the electronic invoice must complete a form available on the NSF-e website and deliver the document to the city hall.