INCOMPATIBILITY OF REQUIREMENTS IN THE CEPOM AND THE ISSQN TAXATION

Abstract

This article aims to analyze the arguments that were used by the Federal Supreme Court (STF) to decide for the unconstitutionality of the rule for mandatory registration in the CEPOM under penalty of withholding the ISSQN by the service provider. This rule was instituted by the city of São Paulo in an attempt to combat tax evasion by companies. Given this theme, is noted the importance of this article bearing in mind the new position of the STF regarding the registration in the CEPOM, emphasizing also the importance of the study about the ISSQN, since this tax is in daily contact with the civil society, because at some point people will be consumers of a service provided. For this analysis, the deductive method was adopted as a method of approach, considering that this is a bibliographical research of the narrative type, with a bibliographical review in tax law. Thus, it was from the arguments analyzed that the STF's decision for the unconstitutionality of the rule for mandatory registration in the CEPOM, emphasizing also that the collection of ISSQN is conditioned to the occurrence of its taxable event, i.e., the provision of services. Therefore, the city could not charge the ISSQN based on the mere inexistence of the taxpayer's registration in the CEPOM.