Manifestation of the NF-e Recipient is already in operation

Developed by the National Meeting of State Tax Coordinators and Administrators (ENCAT), the Recipient Manifestation project has the support of ETCO, through the National Union of Fuel and Lubricant Distribution Companies (Sindicom), the sector that started using the system in March 1st.

The requirement at this first moment is only for fuel distribution establishments. Only from the 1st of July does it also apply to gas stations, transporters and retail resellers (TRR). The start of mandatory requirements for other sectors has not yet been defined. The penalty for companies that do not comply with the law is a fine of 5% of the value of the operation or installment, never lower than 50 or more than 5.000 VRTEs (State Treasury Reference Values) per document.

The Recipient Manifestation Project allows the notes to be validated by the recipient company. This action protects companies from tax administrative proceedings and avoids tax evasion and the issuance of notes that are not consistent with reality. The aim is to prevent fraudulent operations in the movement of goods, for example, from shipments to a recipient other than that indicated in the tax documentation, or ghost and irregular companies. Thus, it allows controlling and minimizing the occurrence of this and other frauds, which often involve the improper use of registration data of suitable companies.

With the new system, the recipient of the goods has up to 180 days, depending on the distance of the transport, to validate the authenticity of the tax document, registering in the NF-e the occurrence of the following events:

• Issuance Science: record in which the recipient informs that he is aware of the issuance of NF-e and in which he appears as the recipient;

• Ignorance of the Transaction: in this case, the recipient registers that he is unaware of the transaction, as he does not recognize the authenticity of the commercial transaction informed by the NF-e issuer, who is unduly using his State Registration in order to defraud the Tax Administration;

• Confirmation of Receipt: event registered when the goods entered the establishment of the recipient taxpayer;

• Unfulfilled Operation: an event used to record the undo of the operation or return of goods.

 

Mato Grosso adheres to the Intelligence System for electronic invoices

The Secretariat of Finance of Mato Grosso (Sefaz-MT) advances in the inspection of taxpayers of the Tax on Circulation of Goods and Provision of Services (ICMS), users of the electronic invoice (NF-e), with the use of cutting-edge technology developed by Microsoft and ETCO.

This technology resulted in the Business Intelligence System based on electronic invoices (Business Intelligence, BI NF-e), which will allow the State Tax Authorities to integrate the information available in the agency's databases; cross data and produce analytical reports.

“The tool will also allow data manipulation by the various analysis teams, in order to impact the autonomy, agility, productivity and profitability of the tax administration's work, which may result in an increase in the voluntary collection of ICMS”, notes the coordinator from Sefaz-MT's Business System Computerization Unit, Luciney Martins de Almeida Moreira.

The BI NF-e will enable Sefaz-MT to monitor the movement of companies, map economic data of the state's macro-regions, carry out a strategic analysis of ICMS collection, cross-check various data by segment or company, among other actions. In other words, it will make it possible for the State to make the fiscal control of goods purchase and sale operations more efficient.

“Sefaz-MT intends to use BI in a strategic, analytical and operational way, aiming to extract the maximum profitability from the system, giving access and tools to those who act on the results”, emphasizes the coordinator.

The BI NF-e was developed by Microsoft and ETCO for the Bahia Finance Department, which made the source code available to Sefaz de Mato Grosso for implementation. It was up to Sefaz's Information Technology Coordination to install the system.

The manager of Support in Management Information in IT of Sefaz-MT, Carlos Fernando Ortega, explains that the information of the invoices (purchase and sale of goods) will be updated periodically in the system for analyzes, crossings and combinations of data. The electronic notes issued and received from 2008 (when the NF-e project was implemented) to April 2012, totaling 124.097.411, are already inserted in the system. Currently, 46.310 ICMS taxpayers are NF-e users, who account for 63% of the tax collection in the State.

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Bahia will use NF-e and CT-e to supervise goods transit

Source: TI Inside (São Paulo - SP) - 06/06/2012

The Secretariat of Finance of Bahia informs that in July the Central of State Operations in the Transit of Goods (COE) will start operating.

The objective is to adapt the inspection in the transit of goods with the SPED project (Public Digital Bookkeeping System), incorporating in the routine of this type of audit the Electronic invoice (NF-e) and Electronic Bill of Lading (CT-e).

COE will occupy the former archive of the Secretariat of Finance, which had its structure completely reformulated for the implementation of monitoring systems.

This is one of the projects of Encat (National Meeting of State Tax Coordinators and Administrators), which is already a reality in Maranhão.

The initiative is also one of the alternatives presented by the SAT Process Redesign, within the new management concept of the Bahia Finance Secretariat, based on Business Process Management (BPM).

The filter and selection of invoices with risk bias, products included in the Substitution and Tax Anticipation, are pointed out as some of the improvements brought by the new inspection model.

The Central also allows cross-checking of information using the NF-e, the CT-e, the Electronic Manifesto of Tax Documents (MDF-e), State Collection Documents (DAEs), collection information and registration information. This reduces fraud in the movement of goods.

The goods transit inspection will carry out a centralized electronic monitoring of taxpayer purchases and sales operations with some risk of evasion, directing the actions to be carried out by the Mobile Units and Fixed Stations, in addition to generating a great integration network between the State Tax Authorities. .

"This new inspection process is coupled with what was thought by Encat and Redes Redes da Sat, and its implementation will be modulated in several phases, following the recommendations of the project office of the Secretariat of Finance", points out Cláudio Meirelles, superintendent of Tax Administration of the Finance Secretariat.

According to Jaguaracy Costa, coordinator of the implementation project and tax agent of the Finance Secretariat, the COE will act decisively in the coordination of inspection actions carried out by the fiscal posts and mobile units (fiscal steering wheels).

The coordination will direct and guide the inspection to certain operations, taxpayer or product segments, which show signs of fraud or which meet the criteria of tax relevance and risk.

“The work carried out by COE is, above all, preventive, that is, the challenge is to anticipate events since the Tax Authorities have the information even before the actual circulation of goods. In this way, it is possible to direct the action of the tax posts and steering wheels to the impact on the collection and prepare the collection in advance, directing the tax posts to demand the tax at the moment when the merchandise effectively enters the state ”, explains . 



Export declaration can be replaced by electronic note

Source: Estadão (São Paulo - SP) - 29/05/2012

BRASILIA - The Export Declaration, which currently represents the beginning of the customs clearance of the goods, may be replaced by the electronic invoice. The idea that has been discussed between the Federal Revenue Service and the States is to simplify and streamline the process for the Brazilian exporter, reducing the volume of declaration issued or even ending the document requirement altogether.

“We can make the electronic invoice more robust, adding some additional information that is of interest to the State for the control of the State, such as the tax classification”, explained the Under Secretary for Customs and International Relations of the Federal Revenue, Ernani Checcucci. “With that, we can dispense with the declaration or, if there is still a need to collect more information, take it for a monthly or even an annual declaration. I no longer have point-to-point control to have more significant structural control, ”he said.

The undersecretary said that the monitoring of the goods will be complemented with a more effective cargo control system, which is also being developed. Thus, the Revenue will accompany all the transport of the goods that will be exported, from the factory or producer exit to the port or to the border of the country.

“We would have an export authorization decision process based on cargo control and electronic invoice information. With that, it could simplify and, up to the limit, eliminate the Export Declaration and ensure that the merchandise effectively left the country, ”he said.

Checcucci said he still has no deadline to make the changes, but he assured that there is already an agreement with the states. "We are in a well-evolved discussion process," he guaranteed. Only Pernambuco has not yet adhered to the electronic invoice.

Siscomex

Another change under study to streamline customs clearance of goods is the evolution of the Foreign Trade System (Siscomex) to a more modern platform. Checcucci said that the proposal is to create a single data entry portal that can be used by all agencies that need, in some way, to consent to foreign trade operations.

“Siscomex does not meet the expectations of all consenting parties, who have developed parallel systems. The idea is that we start looking at the other consentors and, in a process of partnership and cooperation, see how the IRS can contribute to these control agencies ”, he explained.

Seventeen government agencies exercise some kind of control over foreign trade, such as the National Health Surveillance Agency (Anvisa) and the Ministry of Agriculture. The high number of consentors in the process is a bureaucratic barrier that the government has been trying to break down for years.

Rio Grande do Sul starts using electronic invoices

Source: Valor Econômico (São Paulo - SP) - 24/05/2012

Rio Grande do Sul is the first Brazilian state to implement, as a test, the Electronic Invoice (NF-e) in commerce. A pilot project that includes four companies (Renner, Lojas Colombo, Panvel and Paquetá), forwards the tax receipt to the consumer by e-mail, and no longer prints the document in stores.

According to the financial administrative director of the Panvel pharmacy chain, Roberto Coimbra, at the time of purchase with the NF-e, the customer will receive a non-tax receipt stating details of the purchase and the key to access the note on the website of the Secretaria da Fazenda do Rio Grande do Sul. The NF-e is also sent by email to the consumer.

The Information Technology Manager at Lojas Colombo, Luis Carlos Alberti, says that NF-e will reduce the costs and bureaucratic procedures that the fiscal printer demanded. With the change it will no longer be necessary for companies to issue a tax document, which makes it possible to use a common printer.

Currently, equipment that issues a paper invoice must be registered with the Treasury Department. The process, in addition to requiring a registration fee at the Farm, does not allow the machines to be used outside the registered address. "The NF-e facilitates if the company goes to a fair and makes a kiosk" says Alberti, Currently, only two units of the Colombo chain - which has 318 stores in the southern states of the country, São Paulo and Minas Gerais - issue the NF -e, both in the city of Farroupilha (RS).

Coimbra says that fiscal printers cost from R $ 2 to R $ 3 thousand and are produced by a few companies. He estimates that the exchange of printers will mean savings of more than R $ 500 thousand reais per year for Panvel. Currently, only one of the chain's 300 stores, distributed in the southern states of the country, issues the NF-e.

For the lawyer Maucir Fregonesi, from Siqueira Castro Advogados, the consumer benefits of NF-e are similar to the Nota Fiscal Paulista. "The consumer will be sure that the operation he performed was formalized at the farm, which reduces tax evasion".

"The NF-e ends up creating a history of where the customer consumed, at the end of the month he can know what he spent on the website of the Finance Department" says Coimbra.

The director of information technology at Lojas Renner, Leandro Balbinot, says that by the end of 2013, chain stores in Rio Grande do Sul will issue the NF-e.

MT Treasury adopts state-of-the-art system to reinforce inspection

Source: O Documento (Cuiabá - MT) - 23/05/2012

The Secretariat of Finance of Mato Grosso (Sefaz-MT) will reinforce the inspection of taxpayers of the Tax on Circulation of Goods and Provision of Services (ICMS) users of the Electronic Invoice (NF-e) for the use of cutting-edge technology. This is the Business Intelligence System Based on Electronic Invoices (BI NF-e), which will allow the State Tax Authorities to integrate the information available in the agency's databases, cross-check the data and produce analytical reports.

“The tool will also allow data manipulation by the various analysis teams, in order to impact the autonomy, agility, productivity and profitability of the tax administration's work, which may result in an increase in the voluntary collection of ICMS”, notes the coordinator from Sefaz-MT's Business System Computerization Unit, Luciney Martins de Almeida Moreira.

The BI NF-e will enable Sefaz-MT to monitor the movement of companies, map economic data from the state's macro-regions, carry out a strategic analysis of ICMS collection, cross-check various data by segment or company, among other possibilities.

In other words, it will make it possible for the State to make fiscal control of the purchase and sale of goods more efficient. “Sefaz-MT intends to use BI in a strategic, analytical and operational way, aiming to extract the maximum profitability from the system, giving access and tools to those who act on the results”, emphasizes the coordinator.

The BI NF-e was developed by Microsoft and the ETCO Institute for the Bahia Department of Finance, which made the source code available to Sefaz de Mato Grosso for implementation. It was up to Sefaz's Information Technology Coordination to install the system.

The manager of Support in Management Information in IT of Sefaz-MT, Carlos Fernando Ortega, explains that the information of the invoices (purchase and sale of goods) will be updated periodically in the system for analyzes, crossings and combinations of data. The electronic notes issued and received from 2008 (when the NF-e project was implemented) to April 2012, totaling 124.097.411, are already inserted in the system.

Currently, 46.310 ICMS taxpayers are NF-e users, who account for approximately 63% of the tax collection in the State.

MT Treasury adopts state-of-the-art system to reinforce inspection

Source: O Documento (Cuiabá - MT) - 23/05/2012

The Secretariat of Finance of Mato Grosso (Sefaz-MT) will reinforce the inspection of taxpayers of the Tax on Circulation of Goods and Provision of Services (ICMS) users of the Electronic Invoice (NF-e) for the use of cutting-edge technology. This is the Business Intelligence System Based on Electronic Invoices (BI NF-e), which will allow the State Tax Authorities to integrate the information available in the agency's databases, cross-check the data and produce analytical reports.

“The tool will also allow data manipulation by the various analysis teams, in order to impact the autonomy, agility, productivity and profitability of the tax administration's work, which may result in an increase in the voluntary collection of ICMS”, notes the coordinator from Sefaz-MT's Business System Computerization Unit, Luciney Martins de Almeida Moreira.

The BI NF-e will enable Sefaz-MT to monitor the movement of companies, map economic data from the state's macro-regions, carry out a strategic analysis of ICMS collection, cross-check various data by segment or company, among other possibilities.

In other words, it will make it possible for the State to make fiscal control of the purchase and sale of goods more efficient. “Sefaz-MT intends to use BI in a strategic, analytical and operational way, aiming to extract the maximum profitability from the system, giving access and tools to those who act on the results”, emphasizes the coordinator.

The BI NF-e was developed by Microsoft and the ETCO Institute for the Bahia Department of Finance, which made the source code available to Sefaz de Mato Grosso for implementation. It was up to Sefaz's Information Technology Coordination to install the system.

The manager of Support in Management Information in IT of Sefaz-MT, Carlos Fernando Ortega, explains that the information of the invoices (purchase and sale of goods) will be updated periodically in the system for analyzes, crossings and combinations of data. The electronic notes issued and received from 2008 (when the NF-e project was implemented) to April 2012, totaling 124.097.411, are already inserted in the system.

Currently, 46.310 ICMS taxpayers are NF-e users, who account for approximately 63% of the tax collection in the State.

Sefaz reinforces inspection of NF-e users

Source: A Gazeta (Cuiabá - MT) - 22/05/2012

Mato Grosso's Finance Department (Sefaz-MT) will reinforce the inspection of taxpayers of the Tax on Circulation of Goods and Provision of Services (ICMS) users of the Electronic Invoice (NF-e) for the use of cutting-edge technology. This is the Business Intelligence System Based on Electronic Invoices (BI NF-e), which will allow the state tax authorities to integrate the information available in the agency's databases, cross-check the data and produce analytical reports.

“The tool will also allow data manipulation by the various analysis teams, in order to impact the autonomy, agility, productivity and profitability of the tax administration's work, which may result in an increase in the voluntary collection of ICMS”, notes the coordinator from Sefaz-MT's Business System Computerization Unit, Luciney Martins de Almeida Moreira.

The BI NF-e will enable Sefaz-MT to monitor the movement of companies, map economic data from the state's macro-regions, carry out a strategic analysis of ICMS collection, cross-check various data by segment or company, among other possibilities. In other words, it will make it possible for the State to make fiscal control of the purchase and sale of goods more efficient. Currently, 46.310 ICMS taxpayers are NF-e users, who account for approximately 63% of the tax collection in the State.