Consolidation of the tax legislation of the Municipality of São Paulo approved

Municipal Decree No. 04 / 07 was published in the Official Gazette of the Municipality of São Paulo on 2015/56.235/15, which approved the consolidation of the municipality's tax legislation.

The subjects covered are the following:

(i) Tax on Land and Urban Property;
(ii) Tax on the Transmission “Inter Vivos”, in any capacity, by onerous act, of real estate, by nature or physical accession, and of real rights over real estate, except for guarantee, as well as assignment of rights to its acquisition ;
(iii) Tax on Services of Any Nature;
(iv) Establishment Inspection Fee;
(v) Ad Inspection Fee;
(vi) Health Services Solid Waste Rate;
(vii) Improvement Contribution;
(viii) Contribution to the Cost of Public Lighting Service;
(ix) Municipal Information Registry - CADIN;
(x) Inspection Measures, Formalization of Tax Credit, Administrative Tax Proceedings resulting from Notification of Launching and Notice of Infraction, Consultation Processes and other Tax Administrative Processes, related to taxes administered by the Municipal Secretariat of Finance and Economic Development, and Municipal Council Taxes;
(xi) Incentive Installment Program - PPI;
(xii) Incentive Installment Program 2014 - PPI 2014;
(xiii) Administrative Installment of Tax Debts - PAT;
(xiv) Electronic Domicile of Citizen Paulistano - DEC.

The Decree entered into force on the date of its publication.

(Municipal Decree nº 56.235, 03.07.2015/04.07.2015/XNUMX, DOCidade de São Paulo, XNUMX/XNUMX/XNUMX).