Tag: Combating tax evasion

I must, I don't deny it. But I also don't pay

Slowly, without fanfare, a small company became the star in the fuel distribution market in Rio de Janeiro. The company is called Rodopetro, was founded in 2004 in São Paulo, moved two years later to Rio and today leads ethanol sales in the state. It won powerful competitors such as BR Distribuidora (from Petrobras) and Raizen (merger of the multinationals Shell and Cosan). Of every 4 liters sold at stations in Rio, 1 comes from Rodopetro. There are 250 alcohol carts every month. The company's slogan appears right on the opening page of the website: “Here, ethanol is much cheaper”. And it is. The liter of alcohol sold by Rodopetro costs, on average, R $ 0,35 less than that distributed by its competitors. According to data from the National Petroleum Agency, Rodopetro, even operating only in the State of Rio, already accounts for 1% of the fuel distribution market in Brazil. How does Rodopetro do it?

If the answer had to do with efficiency, it would be an inspiring case of entrepreneurship. The answer seems to be related to another word: evasion. A 2007 state law, created to prevent evasion, determined that distributors must pay their taxes at the time when fuels enter the state - the rate of the Circulation of Goods Tax (ICMS) on ethanol is 24%. Rodopetro went to court and, in 2009, won: it could pay the tax the following month - as was the practice before the law. When paying, Rodopetro simply did not pay. According to the Attorney General of the State of Rio de Janeiro, who is responsible for collecting the debt, the official parrot is R $ 250 million. Not everything is summed up in the survey of prosecutors. The National Syndicate of Distributors, which gathers the large companies in the sector, estimates that, since 2009, Rodopetro has ignored R $ 70 million per year in taxes, for a total of R $ 350 million. That, say competitors, is the only explanation for such low prices.

The prices charged by Rodopetro are similar to those of another distributor, Trim. In February of this year, Trim was even disqualified by the Rio de Janeiro Finance Department for “unfair competition and fraudulent default”. A measure approved last December could lead Rodopetro to the same path. State tax authorities reached an agreement. It is now up to the states to decide sovereignly when taxes should be paid. Last July, Fazenda do Rio issued a decree requiring conditions for the payment of ICMS in the following month. The idea was to close in on evasion. Those who do not meet the conditions have to pay on the road - or alcohol is confiscated.

Collaboration: Sindicom
Source: Revista Época

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Police recover R $ 30 million to Pará

The Civil Police, through the Tax Order Precinct, helped to recover more than R $ 30 million for the State of Pará. It is that those involved, in order not to be indicted and, consequently, prosecuted, prefer to pay or install their tax debts. This is what delegate Paula Nyandra and Souza de Oliveira, holder of the DOT, says. This sum of money refers to the years 2013 and 2014. "These values ​​were recovered during the police investigations initiated, only with the performance of the Judiciary Police (Civil Police)", he explains.

Linked to the Division of Investigations and Special Operations (Dioe), DOT's main task is to investigate the tax crimes provided for in Law 8.137 / 90 involving state and municipal taxes. This law defines crimes against tax, economic and consumer relations. Also according to the delegate, the most common crimes basically consist of omissions and frauds committed in order to reduce or eliminate the amount of the tax. Such infractions are first detected by agents of the State Finance Secretariat (Sefa) at the time of an inspection that results in the drawing up of an Infraction and Tax Notification Notice (AINF).

From then on, the taxpayer can defend itself administratively, challenging the AINF. The civil police officer says it is important to point out that, in most cases, the crime only exists after the completion of the tax administrative process and the registration of the tax credit in active debt, in compliance with the Binding Precedent number 24 of the Supreme Court, which requires the definitive launch of the tax for the crimes provided for in law number 8.137 / 90 so that criminal prosecution can begin. “The investigation basically consists of identifying and locating the people who made up the corporate structure of the assessed company at the time of the inspected period. The aim is to find out who was responsible for the management of society, because, in crimes of this type, those responsible for conducting business are responsible for them ”, says Paula Nyandra.

The investigated are informed that, in the case of full payment of the tax debt, punishment is extinguished. “And, in the case of installments, the punitive claim is suspended. In this way, the Tax Order Precinct helped to recover for the State of Pará, through its inquiries, in the years 2013 and 2014, more than R $ 30 million ”, he reinforces. The Tax Order Precinct is a specialized unit whose constituency is the entire state of Pará. “Thus, it can be imagined that its demand is enormous, as there are many requests from the Public Prosecutor's Office based on the assessments made by Sefa. Thus, the greatest difficulty is in meeting this demand, since our staff is small. We seek to optimize the work, prioritizing cases involving higher tax credits ”, highlights the delegate.

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Source: Portal O Liberal

Collection grows, combating evasion continues and Sefaz modernizes

Source: Jornal Bahia Online - 21/12/2010

After 2009, when one of the biggest world economic crises of the last decades happened, the Bahian economy is going through a much more promising phase this year.

What did not change from 2009 to 2010 was the performance of the State Finance Department (Sefaz), which continues to focus its actions on combating tax evasion, maintaining fiscal balance, improving service to taxpayers, implementing projects modernization and the expansion of transparent and democratic management in the relationship with society, with taxpayers and with their servants.

In the year in which it celebrated 115 years, Sefaz saw the collection of the main state tax, the Tax on Circulation of Goods and Services (ICMS), reaching R $ 10,7 billion by November, against R $ 9,01 billion. 2009 - 19,3% more than last year.

The good result, according to Secretary Carlos Martins, was guaranteed by the strength of the Bahian economy, combined with government stimulus measures. Not to mention that in three months of the year - January, April and May - the ICMS surpassed the R $ 1 billion barrier. The best result was obtained in May: R $ 1,2 billion.

With a taxable fleet of 1,45 million vehicles, Bahia also guaranteed a positive variation in the collection of the Motor Vehicle Circulation Tax (IPVA), which reached R $ 548,4 million this year (until November). A value 12% higher than the same period in 2009.

In addition to the increase in revenue, Bahia continued to fulfill all the goals established by the Fiscal Responsibility Law (LRF) in 2010. Until the second quarter of the year, the State allocated more than R $ 1,26 billion to health and R $ 2,3, 13,69 billion for education, representing 25,53% and XNUMX% of net tax revenue, respectively.

Realized revenues totaled, also up to the second quarter of the year, R $ 16,19 billion, which means 17,04% more than the same period in 2009, while investments grew 95,17%, reaching R $ 574,7 million. The Net Consolidated Debt (DCL) and Net Current Revenue (RCL) ratio corresponded to 0,49 in the second quarter. This ratio is well below the limit set by the Federal Senate of twice the RCL. There was also a reduction in the index, when compared to that obtained at the end of 2009, of 0,63.

The application of funds from credit operations contracted with financial institutions, such as the Inter-American Development Bank (IDB) and the National Bank for Economic and Social Development (BNDES), has also been strictly enforced.

With the endorsement of the National Treasury Secretariat, which considered the achievement of the goals of Bahia's Fiscal Restructuring and Adjustment Program (PAF) positive, the State renewed the PAF for the 2010-2012 period, with the objective of maintaining a posture consistent with maintenance of fiscal balance. The new agreement was signed in June this year.

The Transparência Bahia website, on the other hand, is one of the government's priority actions, which makes available to citizens the numbers of revenues, expenses, expenses with education, health, the limits established by the LRF and allows consultation of all payments made by the State, registered among August 2007 and November this year more than 117 thousand accesses, with a monthly average of around three thousand visits.

The expectation is that in 2011 it will be expanded, moving on to its third stage of improvement. The next step is the Transparent Purchase. In this module, information on purchases and bidding processes will be made available, as well as extracts from agreements and revenues by source and unit, data to be updated daily.

Inspection operations - As a way to combat tax evasion and increase collection, this year, Sefaz continued with inspection operations. Some of the operations carried out were Médio São Francisco, Operation Posto Legal, Operation Corsário, Portal do Sertão, Steering Wheels, Mimoso do Oeste II, Salgadeiras and Metropolitana.

Mimoso do Oeste II, for example, held from June to August in the western region of Bahia, was responsible for the recovery of R $ 2,8 million to the state coffers. The lawsuit registered a total of 845 infraction notices, of which 758, equivalent to 90% of the notices, were settled immediately.

Special operations were also carried out during this year, such as Caracará, Mask, Ázimo and the National Day to Combat Tax Evasion, always through the task force formed by Sefaz, through the Investigation and Research Inspectorate (Infip ), Secretariat of Public Security (SSP) and the Public Ministry of Bahia.

Still aware of the effects of the economic crisis, the government launched at the end of April the Tax Recovery Program (Refis), through Law 11.908 / 10, which allowed up to 100% waiver of fines and late payment for the payment of debts related to the failure to pay ICMS.

For those who chose to install the debt in installments, the reduction was 80% and in eight monthly installments, equal and successive, with the first due on May 31 and the others on the 29th of each month.

"Amnesty should not be used as a regular and frequent tax policy, but in situations like the one we experienced in 2008 and 2009, when taxpayers had difficulty paying taxes on time due to the crisis, the measure becomes important" , explained the secretary.

In addition to the incentives given to ICMS taxpayers, this year, IPVA taxpayers also received special attention from Sefaz. One of the measures is that which provides for the refund of the amount referring to the payment of IPVA for taxpayers who have their vehicles stolen, stolen or with total loss.

Modernization and service - Once again, modernization actions were part of Sefaz's daily life in 2010. Coordinated nationwide by Bahia, the Electronic Invoice (NF-e) system reached a total of 1 billion NF-es issued in May, and to symbolize the arrival of this important brand, the seminar Fisco Digital at the Service of Society was held, also promoted with the aim of integrating the state tax authorities and taxpayers. At the beginning of December, the NF-e has already reached 1,8 billion emissions.

The good dialogue between Sefaz and the entities representing the society resulted in a pioneering partnership across the country, signed with the Etco Institute - a private entity aimed at strengthening competitive ethics. Through the partnership, a computerized system was developed for the inspection of taxpayers obliged to issue the Electronic Invoice, called Business Intelligence (BI) of NF-e.

This system was made available to the other Finance departments of the states interested in using the BI for free. Two other projects that are part of the Public Digital Bookkeeping System (Sped), the Electronic Transport Bill (CT-e) and the Digital Tax Bookkeeping (EFD), also made progress in 2010.

This year, Sefaz continued with the Inspection in Present Time project, with the objective of bringing the inspection of large companies to the period closer to the current one, making it possible to detect errors right from the beginning, thus avoiding the accumulation of large tax liabilities. Finally, the redesign of processes in the tax area was initiated this year, and is now being concluded.

“We cannot accommodate. The world is renewing itself, new technologies are there, but, in addition, we must be prepared for what we do not yet know, for the modernization that is to come, ”said Martins.

Sefaz's concern with serving the citizen well continued in 2010. The Sefaz website (www.sefaz.ba.gov.br) made available another service, the Declaration of the Programa Desenvolve (DPD), with 113 services.