As company business changes, it becomes necessary to upgrade the computer systems connecting taxpayers and the tax authorities.

The Public Digital Bookkeeping System (SPED), in general terms, is a modernization of the current system for meeting ancillary obligations which taxpayers transmit to the tax authorities and supervisory bodies, using a digital certifi cate for signing electronic documents, thus ensuring their legal validity even in digital format.

In view of the above, we have a multidisciplinary team with experience of projects and technical knowhow in the tax, labor and social security areas, and with knowledge of business process and computer systems to help companies evaluate and implement:

eSOCIAL:This is the instrument that unifi es reporting of bookkeeping of tax, social security and labor obligations, and its purpose is to standardize their transmission, validation, sorting and distribution, on a countrywide basis; and

EFD-REINF:EFD-Reinf incorporates all a taxpayer’s withholdings not related to work, and details of gross income for the calculation of the social security contributions substituted. The new bookkeeping system will replace the information contained in other ancillary obligations, such as the EFD-Contribuições module which calculates the social security contribution on gross income (CPRB).

We think that the major challenge for companies is not just submitting information in standard electronic format, but ensuring the

quality of the information and maintaining 100% of their operations in compliance with the law:

Accordingly we help companies analyze and assess labor and social security practices, and the operations, procedures and systems they use to generate information, providing an overview of their tax exposure and what needs to be done to generate the electronic information.

BLOCO K – CONTROL OF PRODUCTION AND INVENTORIES:This is a new requirement, intended to give the tax authorities even more control over companies. The new report was christened “Bloco K”, and it is a module within SPED Fiscal which will contain information on production.

By creating the SPED Fiscal obligation for ICMS/IPI the tax authorities had obtained detailed control over taxpayers’ goods inwards (purchases) and outwards (sales), but one particular was still lacking in the case of industrial companies, which was to know how their production process worked.

With the inclusion of the Register for Control of Production and Inventories in the SPED Fiscal fi le, the government will have access to the production process and full details of the movement of each item of stock, enabling it to cross-check the balances shown electronically in the SPED with that provided by the plants, from the stock ledger. Unjustifi ed differences may be taken to be tax evasion.

Accordingly, we help companies analyze and assess processes executed and systems used, showing them what they must do to upgrade procedures and computer systems in order to produce electronic information in the required format.

ADVISORYTAX, LABOR AND SOCIAL SECURITY COMPLIANCE

CONTACT INFO

Phone: +55 15 3019.8050contato@apter.com.brapter.com.br

Av. Gisele Constantino, 1.850Ed. Iguatemi Business | 6th floor Sorocaba SP | CEP 18110.650