Author: MARIA CRISTINA FRIAS

Source: Folha de S. Paulo, 06/07/2009

Format was adopted to unify collection data and prevent tax evasion; in practice, it increases control over taxpayers' accounts

 

Of the 8.200 companies that were required to join the Sped (Public Digital Bookkeeping System), 87% of them managed to implement the system and send the information to the tax authorities, within the deadline, which ended last week, according to Carlos Sussomo Oda, Sped manager, of the IRS.

Sped was created to computerize, unify information on tax collection and curb corporate tax evasion.

In practice, companies are much more closely monitored. As forms and accounting books have been replaced by digital files, a new dynamic in the relationship between taxpayers and tax agencies is taking place. It is the Big Brother of companies, repeat company directors.

Sped has three modules: Sped Contábil, Sped Fiscal and Nota Fiscal Eletrônica, which have been implemented on different dates and by different companies.
“It's a new world,” says Douglas Lopes, a partner at Deloitte in the area of ​​tax consultancy. "Before the data was generated, and, when requested, taxpayers informed the IRS." It is now online, in the case of the Electronic Invoice, which started for some companies in April 2008.

“The Revenue has the heart of the company in its hands”, says André de Araújo Souza, from the Brazilian Institute of Finance Executives and Ernst & Young. "It is a change of culture, a watershed between taxpayers and the tax authorities."
Many of the companies had to better structure their technology area.
The expenses for implementing Sped vary widely. They can cost between R $ 100 thousand and R $ 800 thousand, but there are those who have spent up to R $ 20 million for being in great technological gap, according to Ernst & Young.

The IRS, however, does not provide relief. The companies, called in advance to join Sped Contábil, are major contributors, taxed by taxable income and subject to different tax monitoring by the Revenue Service.

Among the benefits of the new system for companies, is simplification. You will no longer need to print and store accounting and tax books, which become electronic. The authentication, carried out at the Commercial Boards where the paperwork was stamped, becomes digital.

“Trucks of books are sent to the Commercial Boards,” says Oda, of the Federal Revenue. “A large bank in Brasília, fortnightly, sells two vans for this delivery. Sped will help to improve the business environment for companies ”, says the Sped manager.

Another advantage is unification. Currently, each state has different forms and requirements. The integration of the Federal Revenue with the state departments of Finance will allow the standardization of the information to be provided.

“There is now a unique layout. Before, companies had to render accounts in different formats to the various [state finance departments]. This minimizes the company's cost, ”says Oda.
Taxpayers have to meet ancillary obligations, many of which are redundant, time-consuming, companies claim.

Sara Lee Cafés, which has already joined Sped Contábil, has branches in eight states. He had to satisfy different requirements in each of them. The company generated about 20 500-sheet books. “We are having to meet and adapt processes. Sara Lee does not deliver an Electronic Invoice, but receives it ”, says Fabiane Cunha, the company's tax coordinator.

This requires changes in operationalization. “The employee who was instructed not to receive goods that came without an invoice will now have to readapt. The invoice is issued even before the goods leave the company. ”

Challenges

Another challenge for companies that have already started to enter the world of digitalized bureaucracy is to reconcile current information with old ones.
“In this transition phase, from an old to a new world, the taxpayer must be very attentive and reconcile the data provided”, warns Carolina Vergineli, from Deloitte.

Until September 29, 29 thousand companies are expected to join Sped Fiscal, which, according to consultants, will make many information never disclosed available to the tax authorities.

Also in September, companies from other sectors will start to issue the Electronic Invoice, which, unlike the Invoice Paulista, is valid only for legal entities. In 2010, all real profit companies, around 170 thousand, will be at Sped Contábil.