Histórico da Página

CONTENT

1. Overview
2. Exemple of use
3. XXX Screen
   1. OtherActions / Related Actions
      
4. XXX Screen
   1. Main Fields and Parameters
      
5. Tables

01. OVERVIEW

The Registration of Service Providers of Other Municipalities (CPOM) was an initiative of the prefectures of several Brazilian states in order to guarantee the correct payment of the service tax (ISS) in typical cases in which the provider has a CNPJ an EIN in a municipality other than where the service will be provided. This measure aims to combat tax evasion practiced by some companies that use fictitious addresses to pay less taxes.

How this evasion works:

By the Complementary Law Statute no. 116/03, ISS must be collected at the service provider’s establishment (rule that includes numerous exceptions). The municipalities have the autonomy to define the ISS rate between 2% and 5%. Some business owners, in face of this fact, register companies in addresses from municipalities where the rate is lower than that of the municipality where the business is actually established.

02. EXEMPLIFIED CONCEPT

With CPOM in force, the provision of services is now subject to ISS double taxation. We are talking specifically about the following scenario: 

• City A - 2% ISS rate
• City B - 5% ISS rate
• Service provider’s CNPJ EIN - City A
• Service contractor’s CNPJ EIN - City B

Prefecture of city B requires CPOM

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03. 

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PROCESSES

Accounts Payable

• Current ISS withholding operational flow:

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• How it works in the System (simple ISS double taxation scenario):

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By filling the ISS Serv Code field with the type of service previously registered to calculate the ISS double taxation

Generated tax

Accounts Receivable

•  Current ISS withholding operational flow:
• ISS withholding operational flow for CPOM:

04.  UPDATES

Accounts Payable

Data modeling, fields creation in file SX3 - Fields:

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Accounts Receivable

Data modeling, fields creation in file SX3 - Fields:

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