TAX CONSULTING

TAX PLANNING AND INTENT OF NEGOTIATIONS

The Tax Planning stems from the exercise of rights protected by Constitutional Guarantees. It is not legal validation of simulated business. Based on this principle, it follows that not interpret such guarantees, through the provisions conveyed by infra-constitutional legislation.

The entrepreneur needs to know the main rules – THE RULE-ARRAY OF TAXES - on the decisions and the constitutional principles of contextualization rules on decisions, whether administrative or judicial, for the purpose of business against subjective motives before taxes, while blocking rules leading to improve your business.

The legislation is constantly changing , requiring for the company , monitoring not only operational, but mainly the effects that reach their strategies.

Taxpayers before the complex scenario have used alternatives to reduce the tax burden, by means of legal and often illegal practices . On the other hand , also implement streamlining procedures and business structures on the struggle for competitiveness.

Our work aims to alleviate the business activities in search of a lower tax costs and point out alternative paths within the Principles governing the Tax Law and Constitutional Law.

Attention! This information was published on the Website of the Federal Revenue of Brazil - SPED

According to official information from the Internal Revenue Service of Brazil site, the Record Book Production Control and Inventory - Block K had its obligation extended to 2016 decided on 5th CONSEFAZ meeting of the National Council of Financial Policy (CONFAZ) held in Brasilia, on 14/08/2014, the House concluded that the implementation of mandatory digital book keeping of the Record Book Production Control and Inventory, under § 7 of the third clause of Adjustment SINIEF 2/2009, establishing Digital Tax Bookkeeping - EFD should occur in 2016.

SPED FISCAL – MODULE “ K”

The Public Digital Bookkeeping System (SPED) has been created to (i) promote the integrated operation of the federal,
state and municipal tax authorities, (ii) streamline and harmonize the procedures necessary for compliance with ancillary tax and accounting obligations, and (iii) provide for a speedier and more effective investigation and identification of tax crimes.

The Brazilian Federal Revenue Office and The National Finance Policy Council ( CONFAZ)adopted a new module within the  SPED FISCAL or Digital Tax Bookkeeping (EFD) called MODULE “K”

MODULE ‘K’ - Legal Bases

Adjust – SINIEF (National System of Economic and Fiscal Information) / CONFAZ (The National Finance Policy Council) nº 18/2013 -
October 11, 2013.

Compulsory from 1st January 2015 for taxpayers with industrial or equivalent industrial economic activity.

Adjust – SINIEF (National System of Economic and Fiscal Information) / CONFAZ (The National Finance Policy Council) nº 33/2013 -
December 06, 2013.

Compulsory from bookkeeping of LRCPE - Record Book and Control of Production and Inventory, from January 1, 2015.

Adjust – SINIEF (National System of Economic and Fiscal Information) / CONFAZ (The National Finance Policy Council) nº 10/2014 -
June 16, 2014.

Compulsory from bookkeeping of LRCPE - Record Book and Control of Production and Inventory:

I - January 01, 2015, for taxpayers related to ICMS protocol signed between the tax administration and the States of Federation supported by RFB - Federal Revenue of Brazil; II - January 01, 2016 for all other taxpayers.

THE TARGET OF  THE EXCHEQUER (FEDERAL, STATE OR MUNICIPAL) through of the checks and inspections to be performed

 1º) Having access to the production process;

2º)Complete traceability  for each inventory item and analyze its the correct physical application.

3º) Make quantitative intersection of balances calculated electronically by SPED Fiscal with the balance reported by the taxpayer through the inventory.

4º) Any difference between BALANCES, if not justified correctly, can configured tax evasion;

5º Intended to eradicate once the tax evasion

The practice of "mirror invoice" or   invoice issued such as overpricing or underpricing and amounts smaller or larger than the amount defined whose diferences are received by Boleto Bancário Deposit Guide or receipt.

The manipulation of inventory quantities during the inventory;

THE GOAL OF FISCO

Quantifying Tax Effects

Quantify TAX IRREGULARITIES through confrontation SPED Fiscal, analyzing the company has occurred:   A) Incoming and Outgoing goods not backed by proper invoice; B) Input and Output untrue of merchandise;

Generating Wealth Without  Proper Payment of Taxes

After detecting IRREGULARITIES TAX   A) Reassemble the new basis for the collection of taxes - income tax, ICMS, IPI, PIS and COFINS  plus fines and other penalties provided by law.