Ribeirão City Hall readjusts IPTU and other municipal taxes

Photo: Marcello Casal Jr. / Agência Brasil

The Municipality of Ribeirão Preto published in this Friday’s edition (19) of the Official Gazette of the Municipality, a decree that delimits the readjustment of the IPTU (Urban Building and Territorial Tax) for the year 2022.

In addition to the IPTU, the norm is also valid for other municipal taxes, such as the ISS (Service Tax) and the ITBI (Tax on Transmission of Real Estate).

According to municipal decree 262/2021, the readjustment will be 11.08%, on the amount charged in 2021, according to the reset of inflation, according to the INPC (National Consumer Price Index), for the period between November 2020 and October of 2021.

See the full decree below:

DECREE No. 262 OF NOVEMBER 11, 2021

SET THE UPDATING PERCENTAGE OF MUNICIPAL TAXES FOR THE 2022 FINANCIAL YEAR.

DUARTE NOGUEIRA, Mayor of Ribeirão Preto, in the use of his legal attributions, in view of the provisions of article 375, of Law No. 2,415, of December 21, 1970, CONSIDERING the provisions of article 97 and its § 2 of the National Tax Code (“§ 2 – It is not a tax increase, for the purposes of the provisions of item II of this article, to update the monetary value of the respective tax base”);

WHEREAS, monetary restatement, as is widely known, does not represent an increase, an increase, being a phenomenon of economic origin that simply aims to restore the purchasing power of the currency, eroded by inflation, according to the jurisprudential position.

RULES:

Article 1 – The updating of municipal taxes, including infractions and fines, as of January 1, 2022, shall comply with the INPC variation percentage occurred in the last twelve months (November 2020 to October 2021), that is, 11 .08% (ELEVEN POINT ZERO EIGHT PER CENT) on the amount entered in the 2021 fiscal year.

Article 2 – The ISS payment amounts under the estimated calculation basis, pursuant to article 108 of Municipal Law No. 2.415/70, will be updated, from the 1st month following the estimated period, by the index referred to in article 1.

Article 3 – The ISS payment amounts of HABITATE-SE for the year 2022, referred to in Normative Instruction No. 07/2015, of the Municipal Secretariat of Finance, published in the Official Gazette of the Municipality of November 18, 2015, will be calculated according to TABLE SINDUSCON SP (Union of Civil Construction Industry of the State of São Paulo) of the month of OCTOBER/2021 (without tax exemption).

Article 4 – For the purposes of regular closing of the 2021 Fiscal Budget, the issuance of payment slips will be closed on the last day before the year-end bank holiday.

Article 5 – This decree enters into force on the date of its publication, and its tax effects from January 1, 2022.

Rio Branco Palace

DUARTE NOGUEIRA
Mayor
ALESSANDRO HIRATA
Secretary of Government – Deputy
RICARDO AGUIAR
Secretary of the Civil House

Ribeirão Preto (Photo: Mariana Martins/Arquivo A Cidade)