O Globo - 28/11/2004

The Federal Revenue closed down the tax evaders in the industry in 2004 and managed to double the amount of the assessments applied to companies in this economic sector between January and September. The deputy tax secretary, Paulo Ricardo Cardoso, told GLOBO that between taxes, fines and interest, the industry has already been assessed R $ 10 billion this year. In the same period last year, this amount was R $ 5,1 billion:

? The result obtained so far shows that the choice of the economic sector by the IRS was correct for a more detailed investigation.

In the first seven months of 2004, the total number of tax assessments reached R $ 27 billion for 39.300 individuals and companies. In 2003, the balance between January and September was R $ 22 billion for 43.600 taxpayers. The assistant secretary recalled that the value of the assessments is higher despite the drop in the number of taxpayers inspected. According to him, this happened thanks to the crossing of tax information by the IRS.

Packaging among the most inspected

One of the instruments used by the tax authorities this year to investigate the industry was the analysis of companies' invoices. Sectors such as packaging, food, solvents and metal-mechanics are required to periodically submit to the Revenue invoices for the purchase of raw materials and the sale of final products. The measure allows technicians to analyze whether there is any discrepancy between the volume produced and that sold by companies:

? This is a method for detecting taxpayers with evidence of irregular behavior.

He explains that among the irregularities that companies commit is, for example, the use of cold banknotes. Another blow is the improper use of tax credits, such as the Tax on Industrialized Products (IPI).

The industry claims that the growth in tax assessments to the sector can also be attributed to the increase in the complexity of taxation. The president of the National Confederation of Industry (CNI), Armando Monteiro Neto, recalls that, in 2004, a series of measures came into effect, such as the end of Cofins' cumulativity. According to Monteiro, this may have hindered the industry when it comes to rendering accounts to the Treasury:

? Could this greater complexity in the tax system be an explanation for the increase in assessments? says Monteiro.

The IRS admits that the high tax burden also explains the higher incidence of assessments in the industry. The sectors that are most taxed tend to be more inspected because they have greater tax evasion. Monteiro recalled that the load reaches 50% in sectors such as drinks and cigarettes.

? Is industry the most organized, formalized and tax-paying sector of the economy? said.

The Revenue balance sheet also shows that the service sector received assessments of R $ 3,5 billion between January and September 2004, against R $ 2 billion in the same period in 2003. Financial institutions were assessed at R $ 3,8 billion this year. Last year, this amount was higher: R $ 4,1 billion.

With individuals, revenue is maintained

Cardoso, from the Federal Revenue Service, explained that the reduction in the amount of assessments for the financial sector occurred because companies in this segment were the focus of inspection in previous years. When this occurs, the IRS only needs to monitor the fiscal situation of the companies in one year, and no longer from their past.

? Does this end up reducing notices? points out Cardoso.

In the case of individuals, the amount of taxes, interest and fines totaled R $ 2 billion between January and September. In 2003, this amount was R $ 1,9 billion. Among the most inspected taxpayers are self-employed professionals and business owners and managers.

After notifying the tax evaders, the IRS and the Attorney General's Office of the National Treasury (PGFN) engage in a battle for offenders to pay what they owe. First, does the IRS assess the taxpayer, who can pay or appeal to the Tax Authorities or the Taxpayers' Council? what happens most of the time.

Then, the case of the taxpayer who loses the appeals and does not pay the amount due is taken to PGFN, responsible for the recovery of Union credits in the judicial sphere. Between January and September 2003, PGFN recovered R $ 1,384 billion between assessed assessments and amounts declared and not paid by taxpayers. In the same period in 2004, the recovered amount was R $ 1,739 billion. The PGFN estimate is that the amount recovered by the end of this year will reach R $ 2,230 billion.