ISS nas Atividades de Registros Públicos, Cartorárias e Notariais

Pessoalidade dos Serviços e Regime Especial de Tributação

Abstract

This article aims at discussing the collection systematic of ISS (Occupation tax) incurring upon registry and notary public activities by addressing the municipal legislation role as per the general rules conveyed by the national complementary tax law mentioned on article 146, III, of the Federal Constitution and the guiding principles of the taxation constitutional system. It analysis the scope of the STF decision on ADI nº 3.089-2/DF, the personal character of registry and notary public activities and discusses the tax basis incurring upon that service rendering.