Source: DCI - SP - 11/09/2009

SAO PAULO - In times of falling federal tax collection, the government has a weapon to raise the total obtained with taxes without having to change rates: launched in 2007, under the Growth Acceleration Program (PAC), the implementation of the System Digital Bookkeeping Public (Sped) should increase the collection of municipalities, states and the Union. The level of collection increase is still uncertain, some believe that tax efficiency may lead to an increase of up to 30%.

“The tax evasion rate is not clearly known, so it is not possible to identify how much revenue growth is possible. It will take time for this effect to appear, ”explains Amir Khair, a specialist in Public Accounts. According to him, however, there is no doubt that the crossing of information between the Revenues will catch a lot of tax evaders. “As a result of the increase in efficiency, the next step is to reduce the rate”, explains Khair. There is, in fact, a feeling among businessmen that the tax restructuring opens space for reducing the tax burden.

The first phase of the Sped project, which involves the Electronic Invoice (NF-e), Sped Contábil and Sped Fiscal, should be completed in 2010. Until then, companies have some steps to fulfill. For example, the deadline for approximately 30 thousand companies to deliver the Digital Tax Bookkeeping (EFD) files for the period from January to August ends on the 28th of this month. From then on, this obligation becomes recurrent.

Marcelo Simões, a tax and tax specialist at Aliz Inteligência Sustentável, considers it unlikely that the tax authorities would once again extend the delivery of the Sped Fiscal files - the term that was May, ended up extended until September. "This chance is almost ruled out because the vast majority of companies have already adapted, which is a good indicator of the project," says Simões.

In the case of Sped Contábil, the delivery of the files was completed on June 30. According to the IRS, the receipt reached almost 90% of the companies included in this accessory obligation. ”Sped's receiving and processing environment received 43.705 files from 7154 contributors. This number represents about 90% of the companies obliged to Sped Contábil. (…) The space made available for receiving the files has been expanded to facilitate the receipt of data. The use of the system remained within the expected limit range and in the last day alone, 14.657 files were received ”.

When the implementation of Sped is completed, other obligations will be included in new stages of the project. An example of this, according to the Aliz executive, is e-social, which will replace the current Social Security file (Manad), in addition to the electronic service invoice. “It is a sliced ​​restructuring”, emphasizes Simões. "We know that Sped is an initial investment, which is not cheap, but the result is direct," says Julio Gabriolli, managing partner at Aliz. He explains that in this case it is worth the maximum cost / benefit. “Sped is more than the implementation of software, it combines a series of other processes within companies, the system allows better control of the level of detail and reduces the risks of an undue tax payment, for example. In this case, efficiency reduced costs ”, he highlights.

The tax restructuring, according to Gabriolli, forces companies to a process of modernization and rationalization that also results in savings - the premise of Sped is the modernization of the system of compliance with ancillary obligations, transmitted by taxpayers to tax administrations and supervisory bodies . One of the government's intentions was that Sped would provide a better business environment for the country. “For the government, the system brings greater visibility to the collection structure. This restructuring will be a platform for many candidates, ”says Alberto Freitas, general director of Signature South Consulting.

The return of tax revenue will reach all levels of government. This is the case of the obligation to issue the Electronic Invoice (NF-e). This month, another 54 segments will become part of the set of sectors subject to this requirement nationwide. The implementation began in April 2008 and according to João Marcos Winand, deputy director of the Executive Board of Tax Administration of the São Paulo Finance Department, today NF-e is already part of a company's business. The note acts as a tax instrument that anticipates fraud. “The rules of the system prevent illegal activities”, says João Winand.