A Bill of Law that may modify Complementary Law No. 116/03 is under discussion.
According to the Bill of Complementary Law No. 234/2012, the ISS shall be due to the Municipality where the service renderer is located on the rendering of service with union or temporary workmanship.
Currently, under this circumstance, the tax is due to the Municipality where the hirer of the services resides or possesses an establishment.
This Bill of Law is justified by the fact that, according to its author, paying the tax where the services hirer is located increases the business risk and makes the service more expensive. Before being judged by the Full Board, this Bill of Law shall be examined by the Commissions of Finance and Taxation, Constitution and Justice and Citizenship.
(Bill of Complementary Law No. 234/2012. Available at: http://www.camara.gov.br/proposicoesWeb/fichadetramitacao?idProposicao=563634. Accessed in June, 2013).