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Por que lei que muda partilha de imposto entre os municípios não pode ser aplicada

Enquanto a reforma tributária segue empacada no Congresso, uma lei que regulamenta a partilha do Imposto sobre Serviços (ISS) entre municípios foi sancionada. A Lei Complementar 175/2020, sancionada em setembro, define que serviços como planos de saúde, administração de consórcios, cartões (débito e crédito) e leasing deverão recolher o tributo na cidade do tomador do serviço, e não mais onde estão sediadas.

Porém, mesmo estando em vigor desde 23 de setembro, a nova lei não pode ser aplicada. O primeiro obstáculo é uma decisão do Supremo Tribunal Federal (STF) de dois anos atrás. E há também outros impeditivos: ela depende da implementação de um comitê gestor e de um sistema eletrônico que estão longe de ficar prontos.

A nova norma complementa outra lei, aprovada em 2016, a LC 157. Porém, esta foi suspensa em 2018 pelo STF, quando o ministro Alexandre de Moraes concedeu uma liminar na Ação Direta de Inconstitucionalidade (ADI) 5.835. O ministro entendeu que a regra é de difícil aplicação, com potencial para aumentar os conflitos entre municípios, e que traz insegurança jurídica. Essa mesma decisão suspendeu também, por arrastamento, quaisquer regras editadas para complementar essa lei. A ADI não está na pauta do Supremo.

A partilha dos recursos do ISS para o município de destino é uma bandeira antiga da Confederação Nacional dos Municípios (CNM). A entidade estima que a proposta poderá distribuir cerca de 15% da arrecadação anual do ISS e calcula que, com base na arrecadação de 2019, o valor a ser redistribuído ficaria na casa dos R$ 10 bilhões.

Especialistas consultados pela Gazeta do Povo ponderam que, se por um lado há a boa intenção de pulverizar a distribuição do tributo especialmente em municípios menores, há uma série de entraves para que a nova lei se torne efetiva. O primeiro é a mudança de entendimento do STF em relação à suspensão da Lei Complementar 157/2016. Só a revogação da liminar tornaria a nova lei válida.

O outro ponto está relacionado a inovações trazidas na legislação sancionada. Além de a LC 175/2020 ser uma complementação da regra anterior, ela cria dois mecanismos que precisam estar finalizados até este ano, já que a legislação passaria a vigorar a partir de 2021. O primeiro é um Comitê Gestor das Obrigações Acessórias do Imposto sobre Serviços (CGOA), que elaboraria as regras unificadas para a arrecadação, e está em fase inicial de discussão. O outro é um sistema eletrônico unificado para todo o país, a ser desenvolvido pelos contribuintes com base em padrões pré-definidos pelo comitê gestor.

Nova regra do ISS é bem intencionada, mas de difícil aplicação

A Lei Complementar 175/20 é uma tentativa de “boia de salvação” da regra anterior que previa a pulverização da distribuição do ISS. A avaliação é do presidente da Associação Brasileira das Secretarias de Finanças das Capitais (Abrasf) e secretário de Finanças de Curitiba, Vitor Puppi.

Segundo ele, na época houve uma sinalização de que muitas cidades receberiam recursos volumosos com a descentralização, mas que esse nunca foi o entendimento da Abrasf, ainda que a entidade defenda a discussão dessa distribuição dos recursos.

“A LC 175 é só a operacionalização da LC 157, que tem a coisa interessante de descentralizar a arrecadação, e mais do que isso, combater alguns paraísos fiscais que existiam, cidades que tinham alíquotas muito baixas”, diz.

Segundo Puppi, antes mesmo da decisão do STF, muitas empresas, em função da impraticabilidade da lei, judicializaram a questão e passaram a fazer depósitos em juízo. Isso porque a primeira regra, de 2016, exigiria, grosso modo, que uma empresa tivesse inscrição em todos os municípios onde houvesse um tomador do serviço. A nova legislação, ao determinar a criação de um sistema unificado, resolve parte desse problema.

O secretário diz que já há uma iniciativa em curso que se aproxima muito dessa linha. É um sistema de nota fiscal nacional, desenvolvido pela Abrasf em parceria com a Receita Federal. Ele permitiria que uma grande empresa, cuja prestação de serviço é pulverizada, preenchesse um sistema com as informações da cidade em que está sediada e do município do tomador de serviço, o permitiria a partilha do ISS entre esses municípios.

Na avaliação do tributarista Daniel Corrêa Szelbracikowski, sócio da Advocacia Dias de Souza, banca que ingressou com a ADI 5.835, a nova lei complementa a anterior, sem mudar sua essência, que continha inconstitucionalidades. Mas, pela ótica do legislador, ela torna a LC 175/20 aplicável.

Os principais problemas, na visão dele, são a difícil implementação e a geração de custos para a adaptação das empresas, o risco de bitributação, a falta de clareza sobre o tomador de serviço e indefinição sobre o critério de domicílio. Esses fatores todos potencializam o aumento de conflitos e geram insegurança jurídica.

Para ele, a legislação é um mero adendo da anterior, que não resolve os principais problemas, especialmente a sujeição ativa e domicílio. “Essa lei complementar prevê um comitê gestor e um sistema único [para tributação]: é a confissão de que enquanto não houver esses dois, é impossível recolher esse tributo”, pondera.

Mudança na lei ignora discussão da reforma tributária

A tentativa de solucionar uma lei que está suspensa sem resolver suas pendências é um exemplo do “manicômio tributário brasileiro”, avalia Szelbracikowski. “Isso é um puxadinho, não tem nenhuma oportunidade e nem conveniência de aprovar essa lei complementar agora, que tenta mudar uma regra suspensa da forma de tributação do ISS que existe desde a sua instituição. Ainda porque isso será absorvido pelas propostas de reforma tributária, que unificam os tributos sobre consumo e vão absorver o ISS”, avalia.

Segundo a coordenadora da área tributária do WZ Advogados, Camila Mazzer de Aquino, com a profusão de propostas de reforma tributária no Congresso e a lentidão no andamento, ainda é válido trabalhar com iniciativas que melhorem ou simplifiquem a cobrança de alguns tributos. Mas, para ela, a nova proposta traz a dificuldade de implementação que é ter de coordenar uma ação que valha para os 5.570 municípios brasileiros. Pelo desenho da lei, ela passaria a valer em 2021 e teria um período de adaptação até 2023.

“A lei não pode onerar as empresas a ponto que as inviabilize. As empresas já cumprem diversas obrigações acessórias e tem que cuidar para [a legislação] não virar um elefante branco. Unificar os tributos e ter uma competência diferente, com divisão melhor, seria até mais fácil, do ponto de vista de fiscalização e partilha de receitas”, avalia.

O horizonte da reforma tributária, que deve mexer com o ISS, precisa estar no radar dos legisladores. A mudança, ainda que promova uma distribuição mais justa para os municípios, vai na contramão da simplificação proposta pela reforma, avalia Geraldo Wetzel Neto, sócio e coordenador da área tributária e de ICMS da Bornholdt Advogados.

O advogado observa que, além de as empresas precisarem adequar sistemas, os municípios também terão de cumprir requisitos e as prefeituras terão de estar preparadas para adequações. “As empresas até vão conseguir montar seus sistemas, mas duvido que do lado dos municípios tenhamos 100% de prefeituras adequadas. E se reclama muito no Brasil de quantas horas as empresas perdem para conseguir cumprir suas obrigações tributárias”, diz.

Ainda sob a ótica da reforma tributária, o especialista avalia que toda essa mudança pode gerar um movimento de trabalho que será “jogado no lixo” em três anos, mas que vai custar milhares de horas de trabalhos técnicos.

“Nós discutimos reforma tributária, mas não discutimos como as três esferas gastam o dinheiro. Quem vai ficar de novo para trás é o contribuinte, e essa lei complementar é mais uma prova disso: que não se olha para a melhora da questão competitiva do Brasil, do ambiente de negócios. Só olham para a arrecadação”, diz.

https://www.gazetadopovo.com.br/economia/nova-lei-mudar-partilha-inss-municipios/   Voltar

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