SERVIÇO DE TRANSPORTE, TRIBUTAR ISS OU ICMS?
Autor: 90 graus | Publicado: 2016-08-24T09:18:00-07:00


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SERVIÇO DE TRANSPORTE, TRIBUTAR ISS OU ICMS?





Muitas
dúvidas surgem na hora de efetuarmos a retenção referente ao serviço de
transporte. Para definirmos a tributação se ISS ou ICMS, primeiramente
precisamos conceituar o início e término do serviço, a fim de determinar se o
percurso é inframunicipal, &nbsp;intermunicipal ou interestadual.




A
partir do momento que o prestador de serviço carrega, apanha ou coleta a carga
no local indicado pelo contratante é que se inicia a prestação de serviço de
transporte e se encerra quando a carga é entregue (descarregada) no destino,
mesmo que seja recusada e devolvida pelo destinatário.




A
tributação pelo ICMS ou ISS não é uma escolha do prestador ou do contratante do
serviço de transporte, mas obedece a uma legislação relacionada aos tributos
envolvidos que primeiramente deverá analisar o trajeto no qual os serviços
foram prestados para que não haja bitributação, pois a tributação por um desses
elimina a outra, não se pode tributar o ICMS e ISS para o mesmo trajeto ou prestação
de serviços quando se caracterizado intermunicipal ou interestadual.




A
premissa básica para aplicar corretamente a legislação estadual e municipal é
considerar o remente¹, destinatário², tomador do serviço³, emitente4. Para
recolhimento do ISS sobre transporte, o imposto é devido aos municípios e incide
quando o serviço se inicia e termina dentro do próprio município, independente dos
estados e/ou municípios onde estejam estabelecidos os prestadores e
contratantes.




O
ICMS é um imposto devido aos estados e incidirá sobre o serviço de transporte quando
o mesmo se iniciar em um município e terminar em outro (serviço intermunicipal)
ou iniciar em um Estado e terminar em outro (serviço interestadual). Quando se
tratar de serviço de transporte internacional, o mesmo deverá ser tributado
pelo ICMS, pois a legislação entende que o serviço iniciou fora do Brasil e
ocorre em um trecho intermunicipal e até mesmo interestadual no Brasil antes de
chegar ao seu destinatário²









¹)
remetente: a pessoa que promove a saída inicial da carga;&nbsp;
&nbsp;
²)
destinatário: a pessoa a quem a carga é destinada;&nbsp;
&nbsp;
³)
tomador do serviço: a pessoa que contratualmente é a responsável pelo pagamento
do serviço de transporte, podendo ser o remetente, o destinatário ou um
terceiro interveniente;&nbsp;
4)
emitente: o prestador de serviço de transporte que emite o documento fiscal
relativo à prestação do serviço de transporte.