Sales Tax and The Best way To Submit Them


Many people mistakenly believe that the amount collected from the IPVA goes to the construction and maintenance of roads or tolls. In practice, as mentioned earlier, taxes are not linked to the destination of funds, unlike taxes and contributions for improvements. Therefore, neither the State nor the cities have the obligation to allocate the amount collected in the IPVA for any specific purpose, not even maintenance of the city roads. However, it is from the single account where everything collected from taxes goes that the money goes out to maintain the government, public schools, hospitals and also highways and roads in general.

What it is – It is the taxation that applies to operations related to the circulation of goods, including the supply of food and drinks in bars and restaurants.

  • Provision of interstate and intercity transport services. onerous provision of communication services.
  • Provision of goods with provision of services not included in the tax jurisdiction of the municipalities.
  • Provision of goods with provision of services subject to services tax, which is the responsibility of the municipalities, when the complementary law expressly applies to the state tax.

Where it goes – Twenty-five percent collected from ICMS by the States belong to the Municipalities and the main criterion for distribution is their economic movement. The funds raised are used to meet social requirements and improve public services, such as education, health and safety.

How to calculate – The ICMS rate is variable according to the rates in force in the State in which the customs clearance is carried out. With the sales tax calculator zip code you can have the best deal now.

Municipal Taxes

These are the taxes collected by each of the municipalities, such as:

What it is – It is a municipal tax authorized by the Federal Constitution whose incidence is on urban property. Taxpayers are the natural or legal persons who maintain ownership of the property, for a fair title.

Where it goes – IPTU’s function is typically fiscal, although it also has a social function. Its main purpose is to obtain financial resources for the municipalities.

How to calculate – The basis for calculating the IPTU is the venal value of the property on which the tax is levied, that is: it is calculated by multiplying the venal value of the property by the respective rate, which is defined by Municipal Law. Property value is the value for which a good is sold, with cash payment, under normal market conditions.

Taxpayers are the companies or self-employed professionals who provide the taxable service, but municipalities and the Federal District can assign the companies or individuals who take the services responsibility for collecting the tax.

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