Notícias

Corregedoria do Paraná decide pela possibilidade de repasse do ISSQN ao usuário do serviço

Publicado em 06/12/2019

DECISÃO Nº 4660178 – GC

SEI 0060974-97.2018.8.16.6000

1) Trata-se de expediente acerca da possibilidade de repasse do valor do Imposto Sobre Serviços de Qualquer Natureza (ISSQN) ao usuário do serviço notarial ou de registro (ID 4587473).

1.1) Divulgado o Ofício Circular 108/2019 (ID 4608797), foram solicitados os esclarecimentos (dos ID 4625688, 4625701, 4635611, 4636599, 4636610 e 4636640).

1.2) A Registradora Solange do Rocio Schier, do Registro Civil das Pessoas Naturais, Títulos e Documentos e Civil das Pessoas Jurídicas, relata ter dúvidas sobre a necessidade de Lei Municipal para permitir o repasse do ISS ao usuário do serviço, diante do contido na Lei Estadual 19.350/2017 (ID 4625688).

1.3) O Instituto de Estudos de Protesto de Títulos do Brasil – Secção Paraná apontou a existência de erro material, ao argumento, em resumo, de que:

(a) a Lei Estadual 19.350/2017 inseriu o art. 49-A à Lei 6.149/1970, para constar que “São considerados emolumentos e compõe o custo total dos serviços notariais e de registro, além dos constantes dos Anexos XI a XVI desta Lei, a parcela dos valores tributários incidentes, instituídos pela lei do município da sede da serventia, por força de Lei Complementar Federal ou Estadual”;

(b) a Lei Estadual 15.600/2014 de São Paulo foi expressamente prevista no anteprojeto encaminhado pelo TJ/PR à Assembleia Legislativa, mas também em precedente do CNJ sobre a matéria (PP 0002715-83.2016.2.00.0000), onde reconhecida a autorização para o repasse do ISSQN aos usuários;

(c) o Estado do Paraná cumpre o requisito legal, mediante a Lei 19.350/2017, que alterou o regimento de custas e emolumentos, para permitir que o ISSQN incidente sobre os serviços notariais e de registro possa ser repassado aos usuários do serviço (ID 4635611).

1.4) O Tabelião Aramis de Melo Sá Junior informa que em Ponta Grossa há autorização para o repasse desde 2011, nos termos do art. 13-A da Lei Municipal 7.500/2003, com redação dada pela Lei Municipal 10.851/2011 (ID 4636599).

Clique aqui e leia a decisão na íntegra.

Fonte: TJ/PR

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