Author: Cynara Escobar

Source: DCI - São Paulo / SP - SERVICES - 07/06/2010

SÃO PAULO - Although they recognize that the Public Digital Bookkeeping System (Sped) is bringing benefits, such as the reduction of bureaucracy for taxpayers and the professionalization of the accounting sector, two of the main entities in the sector, the Union of Accounting Services Companies and Companies Advisory, Expertise, Information and Research in the State of São Paulo (Sescon) and the Regional Accounting Council of São Paulo (CRC) warn of the need to improve processes. The actions are focused on reducing risks to the accounting sector and adapting companies to computerization.

Sped is structured in three major projects: Digital Bookkeeping (Sped Contábil); Digital Fiscal Bookkeeping (Sped Fiscal); and Electronic Invoice (NF-e). Four more projects were added to these projects: Electronic Services Invoice (NFS-e); Electronic Bill of Lading (CT-e); Brazilian Balance Sheet, and E-Lalur. On June 30, companies are expected to deliver the information for 2009 and the forecast is that the system will evolve to deliver information in real time, as is already being done with NF-e.

For José Maria Chapina Alcazar, president of Sescon, the inspection of the Federal Revenue could be more flexible, allowing companies to adapt without having big losses. “What needs to be improved is the treatment of the taxpayer. The system is imposing very heavy fines for non-delivery of Sped, which can reach R $ 5 per month. We need to have legislation more favorable to the Brazilian economy, which is formed by a universe of companies with up to 50 employees, which lacks management ”, he defends.

According to the president of Sescon, the way in which inspection is currently carried out creates an unfavorable environment for both taxpayers and accounting firms, since the legislation holds both parties responsible in case of delay or fraud in the declaration. This is because the new Civil Code, in force since 2002, provides that the accountant may be considered a representative of the company and may have to reimburse the company in the event of loss. “We are living in a real hell with regards to infractions committed by companies. Today, any error linked to electronic systems can be considered tax evasion. There are cases of companies fined for not delivering files or sending inconsistent information, ”he explains.

Because of the need for investment in technology that the system requires, the entity also argues that the government could grant incentives to micro-companies, such as credit lines and tax incentives. "The government's incentive could be in a subsidized amount, the opening of an accessible credit line or in tax relief", he says.

In April, the main entities in the accounting sector met with the Brazilian Federal Revenue Secretary, Otacílio Dantas Cartaxo, and with the executive secretary of the Simples Nacional Management Committee, Silas Santiago, to discuss the revision of the Brazilian tax agenda throughout the calendar year, with equalization of deadlines, reduction of fines applied and improvement of document transmission tools. "He stayed to study the order and will give a return," said Chapina.

The president of the Regional Accounting Council (CRC), Domingos Orestes Chiomento, sees in the changes a paradigm shift for the accounting sector. “With all these new technologies, the work has been substantially humanized for the accounting professional. But on the other hand, it has greatly increased its responsibility to the client, the government and society ”, he evaluates.

In the opinion of the entrepreneur, the accounting area has become a center of accounting and tax intelligence for customers and bottlenecks should appear when the Validator and Subscriber Program (PVA) is applied. It will validate the digital bookkeeping file; validate digital signature; view the bookkeeping; will transmit Sped; and you can consult the bookkeeping situation. “This will be the moment of truth. We hope that the Federal Revenue of Brazil is prepared to receive the infinity of files that will be generated by Sped ”, he analyzes.

Given the current scenario, the entities emphasize the importance of constant investment in training as a condition for the survival of the accounting sector. “Accounting companies that are investing in technology and knowledge, in refresher courses, seminars and in continuing education, are overheated in demand. Those that do not follow this evolution will disappear ”, evaluates the president of Sescon.

The CRC, in turn, claims that it gives lectures and seminars on Sped throughout the State of São Paulo through its Department of Professional Development. “However, there is still a lot to learn”, concludes Domingos Orestes Chiomento.