Tributação no sistema de gestão na nuvem na modalidade SAAS - SOFTWARE AS A SERVICE - ICMS ou ISS?

Abstract

The main purpose of this work is to analyze the conflict of taxation between ICMS, ISS of software made available by electronic means, mainly with regard to Software as a Service ("SaaS"), which is a kind of so-called "cloud computing". Although the discussions on the legal nature of software and its taxation are not new, with the technological advancement, the way the software was made available ended up being changed several times, so that the law could not follow this evolution as it should, thus generating constant debates about who is competent to tax. The State or the Municipality? Is it ICMS or ISS? The doubt about taxation for the use of SaaS, in particular, is quite common in this information age: internet, smartphone, tablets, apps, information clouds and social network are part of people's lives. In this context, several machines, both daily and industrially, began to be connected to the Internet, using wireless networking technology. This phenomenon of the Internet of Things, which made objects capable of collecting and exchanging information without the direct dependence on human intervention through information systems. In order to achieve the objective described above, a qualitative, descriptive type of research was carried out, so that it sought analysis of publications of journals, review of literature on Tax Competence through the survey of information that led to learn more about the subject. And to support this research, it was essential to resort to bibliographic documents, court magazines, internet, articles, books of renowned authors, in addition to demonstrating that, despite the rapid and endless technological evolution, the taxation of software, cloud computing, the ICMS and the ISS. The use of the documentary method was obtained, since an analysis of laws, decrees and precedents was performed.