One-member businesses: São Paulo Municipality sets deadline for submission of D-SUP 2023

The local tax authorities of São Paulo have issued SF/SUREM Ordinance No. 50/2023, establishing the deadline for submitting the One-Member Business Electronic Statement (D-SUP) for 2023. According to the regulation, the filing period, which has been open since September 4, will conclude on December 29 of this year.

The D-SUP must be submitted by all one-member limited liability companies in the municipality, meaning those whose professionals (members, employees etc.) are qualified for the same job and provide services personally on behalf of the business, assuming individual liability, as legally defined. These include doctors, lawyers, accountants and other professionals.

The purpose of the statement is to verify whether such companies qualify for the special tax scheme for the Municipal Services Tax (ISS), which provides for a monthly-fixed tax base applied in proportion to the number of qualified professionals. Failure to submit the D-SUP results in automatic disqualification from the regime.