SISCOSERV

Integrated Trade Service Exterior, Intangible and Other Operations to Produce Changes in Equity (Siscoserv)

Siscoserv is a computerized system, developed for the improvement of stimulus actions, formulation, monitoring and gauging public policies related to services and intangibles as well as guiding business strategies for foreign trade in services and intangibles.

This System maintains compliance with the guidelines of the General Agreement on Trade in Services (CATS) World Trade Organization (OMC), approved by Legislative Decree nº 30, of 15 December 1994, and promulgated by Decree in 1.355, of 30 December 1994.

Siscoserv's target audience is residents and domiciled in Brazil who carry out service marketing operations, intangible assets and other operations that produce variations in the equity of entities, with residents or domiciled abroad, among which services export and import operations.

ORIGIN OF SISCOSERV

The Secretariat for Trade and Services of the Ministry of Development, Industry and Foreign Trade (SCS/MDIC) and the Brazilian Federal Revenue Secretariat of the Ministry of Finance (RFB/MF) signed on the day 17 December 2008, Technical Cooperation Agreement with the objective of defining responsibilities regarding the development and production of Siscoserv. Both Departments are managers of Siscoserv.

A Lei nº 12.546, of 14 December 2011, in your articles 25 a 27, establishes the obligation to provide MDIC, for economic-commercial purposes, information related to transactions between residents or domiciled in the country and residents or domiciled abroad that comprise services, intangible assets and other operations that produce variations in the assets of individuals, legal entities or depersonalized entities. This provision of information does not include purchase and sale transactions carried out exclusively with goods.

For purposes of registration with Siscoserv and to enable better targeting of public policies in this sector, the services, intangibles and other operations will be classified based on the Brazilian Nomenclature of Services, Intangible assets and other operations that produce changes in equity (NBS). The NBS and the Brazilian Services Nomenclature Explanatory Notes, Intangible and Other Operations to Produce Changes in Equity (NEBS) had their institution authorized by article 24 from Lei nº 12.546/2011 and were published by Decree nº 7.708, of 02 April 2012. Its preparation was based on the Central Product Classification (CPC 2.0), classifier used in all commercial agreements signed and under negotiation by Brazil.

The Joint RFB / SCS Porter No. 1,908, of 19 july 2012, instituted Siscoserv, and jointly provides for deadlines, limits and conditions for registries instituted in the context of the MDIC, pela Lei nº 12.546/2011 and MDIC Ordinance nº 113/2012, and in the context of the RFB, pela IN RFB 1.277/2012.

Said Ordinance also provides for the following schedule for registration by NBS Chapters:

Siscoserv is composed of two Modules: Sale and Acquisition and is available at the following email addresses: www.siscoserv.mdic.gov.br e www.receita.gov.br, and the Virtual Taxpayer Service Center (at CAC) of the Federal Revenue Service of Brazil.

• Sale Module: to record service sales operations, intangible assets and other operations that produce changes in equity, by residents or domiciled in the country to residents or domiciled abroad. This module also covers the registration of operations carried out through commercial presence abroad.
• Acquisition Module: for registration of services, intangible assets and other operations that produce changes in equity, acquired by residents or domiciled in the country of residents or domiciled abroad.

Each module contains the modes of service provision identified according to the location of the provider and borrower, as established in the General Agreement on Trade in Services of the WTO (CATS). They are as follows in:

• Sale Module:
  • Way 1 – Cross-border trade
  • Way 2 – Consumption not Brazil
  • Way 3 – Commercial presence abroad
  • Way 4 – Temporary movement of individuals
• Acquisition Module:
  • Way 1 – Cross-border trade
  • Way 2 – Non-Exterior Consumption
  • Way 4 – Temporary movement of individuals

The System will enable the production of management reports in support of the formulation and guidance of public policies in the area of ​​foreign trade in services, intangible assets and other operations. Will serve, still, as provided for in Law no. 12.546/2011 as a guide for mechanisms to support foreign trade in services.

Additional information can be obtained in the Computerized Manuals related to Siscoserv (Sale and Acquisition Module) and by address: http://www.comexresponde.gov.br/

Basic assumptions of Siscoserv:

• Structured in accordance with the concepts provided for in tax legislation.
• Available on the Internet – online processing.
• Access: Digital Certification and Electronic Power of Attorney.
• Registry Reference: NBS (based on CPC 2.0).
• Only registers operations already started or completed.
• There is no prior consent by government agencies.
• Computerized manual for guidance to users (Sale and Acquisition Module).
• Support for the management and monitoring of support mechanisms for foreign trade in services, intangible assets and other operations.
• Identification of 4 Delivery Modes (CATS / WTO).

SOURCE: MDIC

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