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City Hall of Duque de Caxias

What is the Municipal Finance Office?

The City Finance Office is an advisory and executive body of the financial and budget policy of the City Hall. Its mission is to seek business opportunity for the City, capturing external resources and manage the financial schedule in a safe and rational manner with the intimate articulation between the need of performing and the availabilities of the City, presenting the public accounts with the clarity aiming to achieve the greatest transparency of the governmental management.

"Office is the name given in Brazil to the governmental offices of the states and cities dedicated to each of the portfolios, such as education, health or transportation. The public officer designated by the governor or mayor to command the office is called secretary".

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What is the City Registry?

City Registry (IM) is the identification number of the taxpayer in the City Tax Registry. The city registry is in the license that shall be in place visible to all, in the company head office.

Regarding the services tax of any nature (ISS), IM has the purposes of:

  • Informing that the company is registered at the city hall as service provider;
  • Enabling the company to pay for its city taxes (ISS); it is through the registration that the city hall controls tax payment;
  • Preventing tax evasion;
  • Enabling the company to issue services tax invoices (NFS-e);
  • Enabling the company to inform that the company is in regular situation of the point of view of the city tax legislation;
  • Enabling the company to request negative certificates that enable it to take part in the competitions.

It is through ISS registry that the city hall controls the location, operation and services provision activities license of the company.

What is ISS? It is the Tax on Services of Any Nature, which is responsibility of the Municipalities and the Federal District, has as its taxable event the provision of services contained in the list annexed to the Complementary Law No. 116/2003, although such services are not the core business.

Decree No. 6.002 of 03/22/2011. It regulates provisions of the City Law No. 2.277 of September 27th, 2009, that institutes the Taxpayer Registry Document, and gives other measures.

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