A incidência do imposto de circulação de mercadorias e serviços (ICMS) em ligações de voz por internet (VoIP)

Abstract

The innovative systematic of telephony over the Internet or VoIP (Voice over Internet Protocol), involves the use of the worldwide network of computers for real-time transmission of sound from one computer to another or from one computer to a unit of fixed or mobile telephony. In summary, data from voice will be compressed and transmitted from the conventional network to the IP network, through which will get to the recipient (user of the service of VoIP). The telephony service, be it mobile or conventional, is a generator fact of the above mentioned tax, and therefore, the amount is charged. Now it is necessary to answer the question whether the phone calls made through the Internet, through the protocol VoIP, using the Internet acess providers, and not the physical environment of the telephone companies, must suffer the incidence of ICMS. Thus, in the face of scant discussion on the issue, we believe to be relevant the implementation of this monographic work, with the aim of question the incidence of ICMS on this type of phone call, specifically examining its role in the national tax system, looking forward to make a systematic interpretation of the 1988 Constitution, together with General Law of Telecommunications, the resolutions of ANATEL and the functioning of new technologies.