Microenterprises face an almost impossible mission


It is increasingly difficult for microenterprises to keep the accounts up to date and escape tax assessments

The IRS tax assessments increased 39,7% in the first half of 2015 compared to the same period last year. Figures released by the tax authorities show that the taxpayers' debts, related to taxes, fines and interest, reached R $ 75,13 billion between January and June. In the same period in 2014, the value had been R $ 53,7 billion. In the whole of last year, it totaled R $ 150,5 billion and was the second highest value obtained by the Tax Authorities - higher only than 2013 (R $ 190,1 billion). If in the second semester the assessments increase, as in the last year, 2015 could break a new record.

Hugo Amano, partner at BDO's tax consultancy Photo: Disclosure

Record after record in the assessments only proves that more and more tax evasion intentionally or due to lack of knowledge became an almost impossible mission. Yield omission is one of the most common factors that lead to fine mesh. The lack of clarifications and rectifications in the Federal Revenue database can result in assessments whose fines vary between 75% and 225% of the tax amount.

According to experts from the Skill group, which maintains a blog on accounting matters of interest to micro and small companies, the increase in the assessments is related, among other factors, to the increase in the number of micro and small companies that have requested to join Simples (for companies with annual sales of up to R $ 3,6 million), which increased 125%, surpassing the mark of 10 million companies.

Valeria Zotelli, partner-lawyer in the tax area of ​​Miguel Neto Advogados, recalls that, since the computerization introduced by the Public Digital Bookkeeping System (Sped), some procedures usually adopted by those under the Simples regime or framed as Individual Microentrepreneur (MEI) are increasingly within the reach of the Revenue.

“Opening a company on behalf of the son or employee is quite common among restaurant chain owners, for example - but, when the profit of all these companies comes to the main owner, he needs to declare this income and, as there is no declaring without paying Income Tax, ends up being exposed ”, he says.

Those who are within the MEI rules can have annual revenue of up to R $ 60 thousand reais and, in this case, only pay R $ 50 per month in taxes. But there is a requirement that the MEI has only one employee - but some have three employees, two of whom are not formally registered. If one of these two goes to court asking for an employment contract, for example, the Labor judge can send the information to the IRS, showing that the person classified as MEI did not actually comply with the rule, explains Valeria.

“Nowadays, even Simples companies that evade are taking a serious risk. They pay tax based on billing, and the tax authorities can take crossings. This is simpler than it looks. For example, who sells with credit cards should not evade, as operators report. You can no longer run away, you have to pay tax on what you sold ”, reinforces Hugo Amano, partner in the tax consultancy division of BDO.

Lea de Luca

Source: DCI (31/08)


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