Secretário Municipal de Fazenda e Planejamento (Rio de Janeiro)

The Municipal Secretariat for Finance and Planning (SMFP) is one of the secretariats of the Rio de Janeiro City Hall. It is the body responsible for formulating and executing the municipal farm policy, coordinating and controlling the economic-tax, fiscal, budgetary and property administration.  It is also up to the SMFP to institute taxes such as IPTU, ISS (except interstate and intercity transport and communications services) and ITBI. The Treasury has full legislative competence, that is, it can determine the incidence of taxes, forms of assessment and collection, as well as methods of collection and inspection. The Social Security and Assistance Institute – Previ-Rio and the Municipal IT Company – IplanRio are subordinate to the SMFP.