{"id":111,"date":"2021-03-22T06:22:23","date_gmt":"2021-03-22T09:22:23","guid":{"rendered":"https:\/\/www.encontrabauru.com.br\/sobre\/?p=111"},"modified":"2021-03-23T04:54:02","modified_gmt":"2021-03-23T07:54:02","slug":"iss-bauru","status":"publish","type":"post","link":"https:\/\/www.encontrabauru.com.br\/sobre\/iss-bauru\/","title":{"rendered":"ISS Bauru"},"content":{"rendered":"<div class=\"afac9f3eb9e49d7fc4d46fa627f8b2d3\" data-index=\"1\" style=\"float: none; margin:0px;\">\n<!-- Anuncio display - global -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-8585364105181520\"\r\n     data-ad-slot=\"8789329856\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n<p>O Imposto Sobre Servi\u00e7os de qualquer natureza (ISS), de compet\u00eancia dos munic\u00edpios, tem como fato gerador a presta\u00e7\u00e3o de servi\u00e7os relacionados na Lista de Servi\u00e7os anexa \u00e0 Lei Complementar no. 116\/2003 (Federal) e Lei Complementar no. 40\/2001 (Municipal). O ISS \u00e9 a principal fonte de receita do munic\u00edpio. O dinheiro do imposto \u00e9 aplicado em sa\u00fade, educa\u00e7\u00e3o e outros servi\u00e7os essenciais para a popula\u00e7\u00e3o, al\u00e9m de obras de manuten\u00e7\u00e3o da cidade.<\/p>\n<p>A al\u00edquota do<strong>\u00a0ISS em Bauru<\/strong>\u00a0varia de 2% a 5%, de acordo com o tipo de servi\u00e7o prestado.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-112 size-full\" title=\"ISS Bauru\" src=\"https:\/\/www.encontrabauru.com.br\/sobre\/wp-content\/uploads\/2021\/03\/iss-bauru.gif\" alt=\"ISS Bauru\" width=\"680\" height=\"189\" \/><\/p>\n<p>A al\u00edquota a ser utilizada para recolhimento do imposto retido na fonte \u00e9 de 5% (cinco por cento), conforme previsto no Art.6o. Dec.no. 67\/81e dever\u00e1 ser aplicada sobre o total do servi\u00e7o tomado no m\u00eas anterior. As al\u00edquotas a serem utilizadas para o recolhimento do ISS retido nas hip\u00f3teses previstas no inciso XI do artigo 8\u00ba. Da LC no. 40\/2001, variam de 2% a 5%, de acordo com o tipo do servi\u00e7o tomado.<\/p>\n<p>A al\u00edquota para recolhimento do ISS por reten\u00e7\u00e3o\/substitui\u00e7\u00e3o, sobre servi\u00e7os executados por contribuintes enquadrados no Simples Nacional, dever\u00e1 ser informada na nota fiscal de servi\u00e7os pelo prestador dos servi\u00e7os, bem como, o valor do ISS retido, por se tratar de al\u00edquota que varia mensalmente de acordo com a receita bruta do prestador.<\/p>\n<p>As empresas prestadoras de servi\u00e7os e os respons\u00e1veis tribut\u00e1rios, devem efetuar o pagamento do ISS at\u00e9 o dia 20 de cada m\u00eas atrav\u00e9s do DAM \u2013 Documento de Arrecada\u00e7\u00e3o Municipal, conforme Decreto no. 1442\/2007, exceto os \u00d3rg\u00e3os P\u00fablicos Federais relacionados no Decreto no.1637\/2005.\u00a0A escritura\u00e7\u00e3o e a emiss\u00e3o do DAM s\u00f3 podem ser feitos por via eletr\u00f4nica, atrav\u00e9s do Sistema ISS-Bauru, dispon\u00edvel neste endere\u00e7o eletr\u00f4nico.<\/p>\n<p>Ap\u00f3s o prazo fixado, incidir\u00e3o sobre o valor do ISS devido, atualiza\u00e7\u00e3o monet\u00e1ria, multa e juros de mora, sendo os dois \u00faltimos sobre o valor atualizado.<\/p>\n<p>Os impostos municipais s\u00e3o pagos diretamente nos bancos conveniados \u00e0 Prefeitura ou nas casas lot\u00e9ricas credenciadas pela Caixa Econ\u00f4mica Federal.<\/p>\n<h2>ISS Bauru Declara\u00e7\u00e3o Eletr\u00f4nica<\/h2>\n<p>Declara eletronicamente todas as notas emitidas e recebidas mensalmente atrav\u00e9s do Sistema Eletr\u00f4nico de declara\u00e7\u00e3o do ISS denominado ISS\u00a0BAURU e transmite\u00a0os dados \u00e0\u00a0<a href=\"https:\/\/www.encontrabauru.com.br\/sobre\/prefeitura-de-bauru\/\">Prefeitura Municipal de Bauru<\/a>\u00a0at\u00e9 o dia 20 (vinte) do m\u00eas subseq\u00fcente ao da presta\u00e7\u00e3o do servi\u00e7o, ou ainda, no primeiro dia \u00fatil ap\u00f3s o dia 20, quando este ocorrer no s\u00e1bado, domingo ou feriado. Quando n\u00e3o houver movimento tribut\u00e1vel para\u00a0Bauru de servi\u00e7os prestados\u00a0tamb\u00e9m deve fazer esta declara\u00e7\u00e3o no ISS BAURU at\u00e9 o dia 31 de janeiro do exerc\u00edcio seguinte (baixa sem movimento).<\/p>\n<p>As notas fiscais eletr\u00f4nicas EMITIDAS\u00a0(NFSe) n\u00e3o precisam ser declaradas, estas j\u00e1 est\u00e3o automaticamente registradas no ISS Bauru.<\/p>\n<h4>Outras informa\u00e7\u00f5es e site<\/h4>\n<ul>\n<li>Mais informa\u00e7\u00f5es:\u00a0<a href=\"https:\/\/www2.bauru.sp.gov.br\/financas\/assunto.aspx?id=2\" target=\"_blank\" rel=\"noopener noreferrer\">www2.bauru.sp.gov.br\/financas\/assunto<\/a><\/li>\n<\/ul>\n\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>O Imposto Sobre Servi\u00e7os de qualquer natureza (ISS), de compet\u00eancia dos munic\u00edpios, tem como fato gerador a presta\u00e7\u00e3o de servi\u00e7os relacionados na Lista de Servi\u00e7os anexa \u00e0 Lei Complementar no. 116\/2003 (Federal) e Lei Complementar no. 40\/2001 (Municipal). O ISS \u00e9 a principal fonte de receita do munic\u00edpio. O dinheiro do imposto \u00e9 aplicado em sa\u00fade, educa\u00e7\u00e3o e outros servi\u00e7os essenciais para a popula\u00e7\u00e3o, al\u00e9m de obras de manuten\u00e7\u00e3o da cidade. A al\u00edquota do\u00a0ISS em Bauru\u00a0varia de 2% a 5%, de acordo com o tipo de servi\u00e7o prestado. A al\u00edquota a ser utilizada para recolhimento do imposto retido na fonte <\/p>\n","protected":false},"author":1,"featured_media":112,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-servicos-bauru","has_thumb"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"description\" content=\"Veja sobre o ( ISSem Bauru ) - Informa\u00e7\u00f5es, informa\u00e7\u00f5es, declara\u00e7\u00e3o eletr\u00f4nica. 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