Percepção dos contabilistas diante das principais dificuldades no cumprimento das obrigações acessórias do ISSQN nos municípios de Belo Horizonte, Betim, Contagem e Nova Lima

Abstract

All brazilian municipal districts, such as federal entities that are, have juridical autonomy to establish the ISSQN in terms of Complementary Law. Because of this municipal autonomy is that municipal laws are contradictory among themselves. From this autonomy, various divergences born in the field of tax legislation. Among them are the municipal acessories obligations.In a universe surrounded by legislative and jurisprudence uncertainties, there is a need to monitor changes in the environment of relations with the municipal fiscalizations. In this context, the accounting professional consumes much of their time and effort to fulfill the various acessories obligations of his client.Based on the tax legislation, especially the one related to acessory obligations of ISSQN established in the cities of Belo Horizonte, Betim, Contagem and Nova Lima and from a specific database, it was possible to identify and register the perceptions of accountants in front of the main difficulties encountered in the fulfillment of acessories obligations of Tax about Services of Any Nature - ISSQN of municipal districts aim of this study.In this research the population is formed by the registereds in the cadastre of the accountants on CRC / MG - Regional Accounting Council in Minas Gerais, which has about 14,164 subscribers, only in the municipal district of Belo Horizonte (CRC data / MG, 2012). We obtained of this universe a sample of 89 accountants who answered to the uestionnaire.Anticipating some data, 58% of respondents see in the fact of each municipal district has its own legislation, the biggest obstacle, the efficiency of the accounting work as regards to meet the municipal acessories obligations and another 27% believe that the biggest problem is the lack of guidance from municipal districts. Among the acessories obligations presented to the respondents the most difficult are the ones that refer to the procedures regarding to the withholding ISSQN, followed by the filling of declarations. Finally, 69% of accountants demonstrate not being right about the integral fulfilling of acessories obligations.In general, what we see is that the municipal government does not listen itself effectively, through the laws that produce, what is perhaps, the main conclusion that this work could reach.