Author: Renato Matavelli *

Source: Risk Report - São Paulo / SP - MARKET - 21/05/2010

One of the most striking characteristics of this new national scenario is the replacement of the current accessory obligations required by the Tax Authorities, many still on paper. However, this is not a simple file transmitted to the Federal Revenue Service, which also already exist today.

The big difference lies in the fact that each digital obligation is digitally signed by taxpayers. For this, another component of the new digital age was used: digital certification, a process that guarantees the legal validity of the digital format of obligations.

Based on this, SPED (Public System of Digital Bookkeeping) was born, which currently covers the projects of Electronic Invoice (NF-e), Digital Tax Bookkeeping (EFD), Digital Accounting Bookkeeping (ECD), Electronic Bill of Lading ( CT-e) and Transition Accounting Tax Control (FCont).

The range of options is very wide and for 2011 there is already a requirement for e-LALUR and under study the implementation of EFD - PIS / PASEP COFINS, digital payroll, production and stock control book and others that are part of the SPED range.

But the use of technology is not based only on the form of composition and transmission of information to the Tax Authorities. It is much more than that, the aspects of BI (Business Intelligence), for example, can be added to the concepts already used by the Revenue. It would be innocent to think that this huge range of structured information will be left unused, just fattening government databases.

It is true that initially, the Treasury is focused on the massification and operationalization of these projects, ensuring that the information is of excellent quality. But for a second moment, it is certain that all of these available resources will be used for analysis, validation, cross-checking, auditing and inspection of taxpayers.

From the profile of the taxpayer, who spent years at the technological forefront, and who is now in a race to reach the Tax Authorities, we have some relevant aspects: what to do to reduce risks and protect against possible assessments? What tools can counteract the advance of the Tax Authorities? What to do to reduce the disadvantage?

The use of technology alone is not enough and does not guarantee excellence in itself. It is necessary to look internally, review the current processes and routines, which in many cases start in different areas of the company.

But as they directly reflect on the information provided, it is necessary to engage several departments of the company in this endeavor, such as accounting, tax, legal, information technology, fixed assets, production, purchasing, engineering and others, since each one is responsible for part of the information.

After the process reviews and the defined and identified demands, IT and all the resources present, such as specialized tools and services available for attendance and fulfillment, enter.

One of these tools is BI (Business Intelligence), which together with the SPED solution, becomes a differential for the extraction of reports that guarantee more assertive decision making, thus called “BI-Fiscal”.

The database of the SPED solution tends to be the most complete and consistent, as it presents the information that will be generated, signed and transmitted to government agencies, and must be free of inconsistencies, inconsistencies and basic errors.

And it is in the validation of the data, before sending or its internal use by the corporation, that another very important stage of the process is found, since the amount of information generated is immense, which complicates the short time for delivery and still in the middle of constant legal changes, combined with the short term to implement them.

Because of these situations, which do not tend to change, the absorption of the task by the organization becomes arduous, opting, in most cases, for hiring specialized services and tools, offered through “Software Houses”, consultants and integrators of systems.

Regardless of the solution adopted, it is important to note that the validation of data, from basic registrations such as CNPJ, CEP and state registration, to the crossing of information from one or more ancillary obligations, becomes essential to reduce the risks with possible assessments. “Electronic” generated by the IRS.

At this moment it is difficult to determine the extent of these assessments due to the lack of known occurrences in the market, companies have not yet started efforts in these very important stages of the process.

This situation was experienced at the time of the implementation of IN 68 (later IN 86), and it showed that only after the first notifications occurred that the process became better known and, yes, most companies started efforts to regularize this obligation in a preventive way.

Considering this not-so-distant past, I ask: wouldn't it be the time for companies to start work preventively?

* Renato Matavelli is Manager of Legislation and Products at Sonda Procwork