D-SUP 2024: regulation sets deadline for submission of the declaration

Single Activity Companies have until December 30 to prove eligibility for special ISS payment

SF/SUREM Ordinance No. 45/2024 was issued in the Official Gazette of the City of São Paulo, setting the deadline for submitting the Electronic Declaration of Single Activity Companies (D-SUP) for the 2024 fiscal year. According to the regulation, the submission period, which began on September 16, will end on December 30, 2024.

All Single Activity Companies in the city of São Paulo are required to submit the declaration; these companies are made up of professionals who undertake the same activity and provide services on a personal basis, assuming individual responsibility on behalf of the legal entity. This includes doctors, lawyers, accountants and others.

According to Law 13.701/2003, these companies are granted a special regime for paying the Municipal Services Tax (ISS), which is calculated as a fixed monthly amount proportional to the number of qualified professionals.

Qualification for the regime entails the annual submission of this report, so that businesses can prove their fulfillment of the legal requirements. Failure to submit this declaration by the deadline will result in automatic disqualification.