Author: Isabela Bastos

Source: O Globo - Rio de Janeiro / RJ - 27/07/2010

From October 1st, the invoices issued by schools, hospitals, clinics, hairdressing salons, mechanic workshops and other service providers in Rio will start to count credits for discounts in IPTU 2012. This is the deadline for all companies that collect Services Tax (ISS) in the municipality subscribe to the Electronic Services Invoice system (NFS-e), launched by the city in May.

For companies that had sales of R $ 240 thousand or more in 2009, the registration must be done until next Sunday. Those that had a collection below this amount have a term until October 1st.

Prizes of R $ 20 thousand for taxpayers who require a note To encourage taxpayers to demand the NFS-e - dubbed Nota Carioca -, the city will raffle prizes of R $ 20 thousand through the Federal Lottery. According to the municipal secretary of Finance, Eduarda La Rocque, the rules will be defined until the first week of August.

- The first draws will happen when we have accumulated five million valid invoices. The deadline starts from October. We will make a first round of 50 prizes of R $ 20 thousand. From there, the idea is that, for every hundred thousand notes, a prize of R $ 20 thousand will be drawn - explained the secretary.

Nota Carioca has the capacity to issue up to 50 notes per second. SMF's forecast is that 1,5 million of them will be issued per month, when the implementation schedule is completed in December. The expectation is that, in the first year, the electronic invoice will increase by 5% (about R $ 150 million) the ISS collection of the municipality, which, last year, was R $ 2,8 billion.

By the end of yesterday afternoon, 6.232 companies had already registered and requested authorization to start operating the Nota Carioca. Since May, 210.870 electronic invoices had already been issued. Registration must be done on the website www.notacarioca.rio.gov.br. The system is inspired by a similar experience in São Paulo, where the electronic invoice helped to increase the collection of ICMS (there, the program is state, so it is levied on the Tax on Circulation of Goods) by 23%. Nota Carioca will allow ISS to be calculated and collected more quickly.

Currently, the service provider needs to store the notes for up to five years.

Credits can be followed on the internet To start collecting credits, it will be enough for residents and consumers of Rio to provide the CPF when issuing invoices. The monitoring of credits can be done by taxpayers on the same website as the companies. For that, they will have to register.

The information provided will be cross-referenced with the income tax registration data.

According to the coordinator of ISS and Fees of SMF, Dirce Maria Sales Rodrigues, taxpayers must indicate the property whose IPTU will be discounted until September 30, 2011. Anyone who consumes, but does not live in Rio, or has no property can benefit a resident of City.

The taxpayer may revert in IPTU discounts 30% of the amount collected from ISS for each invoice. The discount is limited to 50% of the property tax.

In a simulation, anyone who disburses R $ 100 for a service whose ISS rate is 5% (R $ 5) will be entitled to accumulate 30% of this amount, that is, R $ 1,50.