Questions about the CCM? We explain everything you need to know.

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The Register of Securities Taxpayers (CCM) is a register used by municipal bodies in Brazil to control and identify taxpayers who carry out economic activities subject to municipal taxation, especially under the Tax on Services of Any Nature (ISS). This register is a way of managing the economic activities carried out in the Municipality, allowing the inspection and collection of the corresponding taxes.

How to request registration?

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Obtaining the CCM is mandatory for companies and independent professionals that work in activities subject to the incidence of the ISS, in accordance with Municipal laws. To apply for registration, it is generally necessary to go to the body responsible for the tax administration of the Municipality or to carry out the procedure online, if available.

The CCM is assigned to each taxpayer and serves as a unique identifier at the municipal level. It contains relevant information about the taxpayer, such as company name, fantasy name, address, economic activity carried out, and other registration data.

Attention to the renewal and registration update of the CCM‍

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The CCM is also used to issue invoices, since, in many cases, the release for issuance is conditioned on the taxpayer's regularity before the municipal tax authorities. Periodic renewal and cadastral updating are common practices to maintain the validity of the CCM.

Failure to obtain or irregularities in the CCM may result in penalties and prevent the regular functioning of the taxpayer's economic activity in the Municipality. Therefore, it is essential that taxpayers are aware of their tax obligations and comply with the requirements established by Municipal legislation.

Each Municipality may have its own rules and procedures for the CCM, so it is important to consult local legislation for specific information about registration in the respective jurisdiction.

Consult UnionPar to streamline your daily life

UnionPar has a team specialized in obtaining the CCM.

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