DEPISS - ISSQN Standardized Statement has now been regulated nationwide for healthcare and financial sectors

CGOA Resolution No. 4, of 04.25.2022 – (Federal Official Gazette - Section 3 of 05.13.2022) 

In force since 05/13/2022, the Resolution regulates an ancillary obligation in effect countrywide called ISSQN Standardized Statement (DEPISS), intended for reporting service provision operations and Tax on Services of Any Nature (ISSQN) levied on the services listed under sub-items 4.22, 4.23, 5.09, 15.01, and 15.09, attached to Federal Law No. 116/2003:

The statement must be submitted monthly by taxpayers and those responsible for collecting the ISSQN on the services listed. This should be done by means of an electronic system standardized nationwide that must meet the required functionalities and comply with the layouts and settings set forth in the Resolution, which were approved by the Management Committee of ISSQN Ancillary Obligations (CGOA).

The electronic system shall be developed by taxpayers of the ISSQN tax levied on the corresponding services, individually or in conjunction with other taxpayers. The system’s functionalities, layouts and file standards must be in accordance with those set under Attachment I of the Resolution.

The ISSQN levied on these services shall be collected by taxpayers and responsible parties by the 15th day of the month following the occurrence of the taxable event, by means of bank transfer, via the Brazilian Payment System (SPB), to be sent to the bank address informed by the Municipalities and the Federal District.

Taxpayers, individually or jointly, have up to 3 months, as of 05/13/2022, to develop a standardized electronic system and submit it to the CGOA for approval.

Taxpayers are required to file up the DEPISS by the 25th day of the 2nd month following the final approval of the system. Said submission will pertain to the accrual month following the pronouncement of the CGOA.