Author: Dora Ramos

Source: Portal Fator Brasil - RJ - 22/07/2009

The last 30th set the deadline for companies selected by the Federal Revenue to send the Digital Accounting Bookkeeping (ECD), one of the three segments of SPED, the new government tax system. After the SPED Contábil, entrepreneurs should now pay attention to the second part of the new inspection, the SPED Fiscal, which had the deadline for sending the Digital Tax Bookkeeping (EFD) postponed to September this year.

This new system aims to integrate the performance of the tax authorities in the three spheres of government - municipal, state and federal - and to standardize the data collection process. The three segments are Accounting, Tax and Electronic Invoice.

The first concerns the replacement of commercial bookkeeping books by the digital mechanism and was carried out only by companies that calculate taxes based on real profits or that have a differentiated monitoring by the Federal Revenue Service. The deadline for sending SPED Contábil ended on June 30, those who exceeded the deadline will pay a fine of 5 reais per month, a high price for a requirement that has been disclosed for some time by the Revenue and specialized vehicles.

The SPED Fiscal is a digital file, consisting of the deeds of tax documents and other information that are of interest to the tax authorities of the federal units and the Secretariat of the Federal Revenue of Brazil, in addition to the tax calculation records referring to the operations carried out by the taxpayer. The initial deadline was postponed to September 30, as many companies had not prepared to send the Digital Tax Bookkeeping.

The third pillar of the new tax system is the so-called Electronic Invoice (NF-e), which is part of a process of fiscal integration, aiming at a better sharing of information between tax authorities, facilitating the fulfillment of tax obligations, as well as the payment of taxes. taxes or contributions, in addition to strengthening fiscal control.

In this time of new concerns for entrepreneurs, it is important to prepare in advance. As with 10% of the SPED Accounting taxpayers, who did not deliver the ECD on time, many will not be able to deliver the EFD until the end of September. So that you are not one of them, attention and care are essential, in addition to the help of an accountant, a better guide when it comes to delicate situations such as the transfer to the new tax authorities.

The fine is heavy and the IRS does not show that it will postpone the period, which has been extended since 2007, when SPED was introduced as part of the Federal Government's Growth Acceleration Program. There are still about two months until the end of the SPED Fiscal term, but it is never too late to start an adaptation that can be complicated, depending on the size of your company and the amount of your statement.

Dora Ramos has been in the accounting and administrative market for over twenty years. She is the founder and director responsible for Fharos Assessoria Empresarial. www.fharos.com.br.