public system of digital bookkeeping cofis - esaf · i enat – salvador - 07/17 ... data centers...

Cofis Brasília, 18 de abril de 2012

Public System of Digital Bookkeeping

Evolution

Premises

Collective Construction

Coverage

Technology

Summary

Before Sped/After Sped

Art. 37 of the Federal Constitution

...

XXII – the tax administrations of the Union, the States, the

Federal District and the Municipalities, performed by

employees of ...

...

and shall act in an integrated form, including with the sharing

of tax files and information, as per the law or treaty.

Evolution

Constitutional Amendment Nr. 42 – 12/19/03

Execution of Protocols in order to search for joint

solution in the three areas of the Government that

would promote the improvement of Tax Administration

Evolution

I ENAT – Salvador - 07/17/04

Execution of the Cooperation Protocol, for the

development of the Sped

Execution of Cooperation Protocol for the

Development of the NF-e, an integral part of the Sped

Evolution

II ENAT – São Paulo - 08/17/05

Resolution CMN Nr. 3.430 – 12/26/06

Execution of the Cooperation Protocol for the

development of the NFS-e and CT-e

Establishes a financing line of BNDES to the States

Evolution

III ENAT – Fortaleza - 11/10/06

Institutes the Public System of Digital Bookkeeping

(Sped)

Objective: to promote the integrated performance

of the public treasuries by the standardization and

rationalization of information and shared access to the

digital accounting of the taxpayers

Evolution

Decree Nr. 6.022 - 01/22/07

Provides a better business environment for the

companies in the Country

Eliminate unfair competition and increase the

competition among the companies

Evolution

PAC 2007-2010 - 01/22/07

Institutes the ICP-Brasil in order to create in the

country the digital certification chain to assure

authenticity, integrity and legal validity of electronic

documents

ICP Brasil Standard Digital Certification

Premises - Basic

MP 2.200-2, of August 2001

Standardization and Simplification

Integration

Data Sharing

Premises

Integration

Promote the integrated peformance of the federal,

state and municipal public treasuries and the inspection

agencies

Standardization

Eliminate redundancy of information by the standardization of

Accessory Obligations

Standardize the information submitted by the taxpayers to the

different federated units

Reduce the costs of the companies with the rationalization and

simplification of Accessory Obligations

Data Sharing

Single and shared database

Shared access to the digital accounting of taxpayers,

by legally authorized agencies or entities

A best business environment for the companies in

the Country

More competition among companies on account of

the reduction of unfair competition among the

companies

Simplification for the compliance of Accessory

Obligations by the taxpayers

Benefits - Companies

Reduce costs with the elimination of issuing and

storing paper documents

Allow the improvement and betterment of internal

invoicing processes and operational logistics

Eliminate the possibility of accounting errors in the

NF-e and Receiving and Dispatching of Goods registers.

Benefits - Companies

Improvement in the quality of information with

consequent improvement of tax control processes

Improvement of tax evasion combat

Better integration among Public Treasuries and

better administrative control

Reduction and elimination of frauds

Benefits – Public treasury

Reduction of “Brazil Cost”

Incentive to the use of electronic relationship

among Companies (B2B)

Use of open standards (Web Services, Internet, XML)

Preservation of environment by reducing the

consumption of paper

Benefits - Society

Collective Construction

ABRASF

BACEN

CVM

DNRC

ENCAT

RFB

SEFAZ

SUFRAMA

SUSEP

Collective Construction – Agencies and Institutions

AMBEV

BANCO DO BRASIL

BB SEGUROS

CAIXA ECONÔMICA

CERVEJARIAS KAISER

CIA. ULTRAGAZ

DISAL

EUROFARMA

FIAT

FORD

GENERAL MOTORS

GERDAU

PETROBRAS

PIRELLI PNEUS

REDECARD

ROBERT BOSCH

SADIA

SERPRO

SIEMENS

SOUZA CRUZ

TELEFÔNICA

TOKIO SEGURADORA

TOYOTA

USIMINAS

VARIGLOG

VOLKSWAGEN

WICKBOLD

Collective Construction - Companies

CERVEJARIAS KAISER

CIA. ULTRAGAZ

DIMED

ELETROPAULO

EUROFARMA

FORD

GENERAL MOTORS

GERDAU

OFFICE NET

PETROBRAS

PETROBRAS DISTRIBUIDORA

ROBERT BOSCH

SADIA

SIEMENS

SOUZA CRUZ

TELEFÔNICA

TOYOTA

VOLKSWAGEN

WICKBOLD


NF-e pilot project

ACHE LABORATORIOS

AMBEV

APSEN FARMACÊUTICA

AUNDE BRASIL

CIA. ENERG. STA. ELISA

CARREFOUR

CERTISIGN

CONSULTEMA CONSULTORIA

COOP DE CONSUMO

D’AVÓ SUPERMERCADOS

DEDINI S/A

DROGASIL

EUROFARMA

GIVAUDAN

MATTEL

PIRELLI PNEUS

STOCKLER

TIM CELULAR

and more 23 other

companies


NF-e 2nd. Phase – Sefaz-SP

ABBC

ABECS

ABRASCA

ANDIMA

ANFAVEA

ANTT

CFC

FEBRABAN

FENACON

FENAINFO

JUCEMG

Collective Construction – other entities

Integração

ECD

EFD

NF-e

CT-e

EFD Contribuições

EFD Social

DW

Trans

ReceitanetBX

NFS-e

FCont

Range of the Project

e-Lalur

Investments Made

US$ 86 million, including technological development

and infrastructure

Production of the system at São Paulo and Brasília

(new) Data Centers – Bank balancing load and

synchronization

Use of the same architecture of the National SPED

(EFD and ECD) and other RFB systems.

Technology

Technological infrastructure

Electronic Sale Bill (NF-e)

Digital Accounting Bookeeping (ECD)

Digital Fiscal Bookeeping (EFD)

Electronic Transport Bill of Lading (CT-e)

Digital Accounting Transition (FCONT)

Digital Fiscal Bookeeping (EFD PIS-Cofins)

Digital Fiscal Bookeeping (EFD Social)

Register to Compute the Real Profit (e-Lalur Int)

Electronic Service Sale Bill (NFS-e)

Integration of Systems

Range of the Project

Journal and Ledger

Daily Trial Balances and Balances

Journal with Resumed Accounting

Auxiliary Journal

Auxiliary Ledger

Accounting Sped (ECD)

Covered Registers

Art. 2 – [2] The terms of the proposition does not exempt

the entrepreneur and the company of keeping under their

custody and responsibility the records and documents, in the

form and terms provided in the applicable Legislation.

Art. 4 – The access to the information stored in the Sped

shall be shared with the users, within the limit of their

respective rights and without prejudice of the Legislation

relative to business, tax and banking secrecy.

Art. 7 - The Sped shall maintain also functionalities of

exclusive use by the registration agencies for the activities of

authentication of business registers.


Legislation Dec. Nr. 6.022/2007

Establishes the compulsoriness of maintaining

accounting registers and documents of the Digital

Accounting (ECD)

Approves the technical specifications manual for the

layout of ECD files and generation (Sole Annex)


Legislation IN RFB Nr. 787, 11/19/2007

Art. 3 The following entities shall adopt the ECD, under the terms

of article 2 of the Decree Nr. 6.022, of 2007:

I – in respect to accounting facts occurred after January 1st, 2008,

the legal entities subject to differentiate economical-tax inspection

under terms of the RFB Decision Nr. 11.211, of November 7th., 2007,

and subject to income tax based upon the real profit;

II – in respect to accounting facts occurred after January 1st, 2009,

the other legal entities subject to Income Tax based on the Real

Profit;

[1] The delivery of the ECD is optional to the other legal entities

not compelled under the terms of the proposition, in respect to the

accounting facts occurred after January 1st., 2008.



Art. 4 The ECD shall be submitted to the Validating and Signing Program

(PVA) specially developed for this purpose, to be available in the RFB page in

Internet, at the address <www.receita.fazenda.gov.br/sped>, with at least the

following functionalities:

...............

Art. 5 ECD shall be transmitted annually to Sped up to the last working day

of June of the year subsequent to the calendar year related to the accounting.

[1] In case of extinction, partial splitting, total splitting, fusion or

incorporation, the ECD shall be delivered by the extinguished, split, fused,

incorporated and incorporating legal entities up to the last day of the month

subsequent to the event.

[3] Exceptionally, in respect to accounting facts occurred in 2008, the term

mentioned in Paragraph 1st will be the last day of June, 2009.



Eliminated: IN86 and Manad

Tacitly eliminated: Reason (formal elimination proposal)

Suggested: transcription of trial balance for suspension

and reduction in the Journal (the demonstration of the

computation base continues in the Lalur)


Elimination of OA with ECD

Generate File

Layout BD

Java Program

Legal Representative Accountant

. Accounting

. Data Bank

. Validate

. Execute

. Request

. Visualize

. Transmit

. Consult

. Obtain authentication

BD

. Generate GR

. Check Payment

. Analize Register and Application . Authenticate Register . Supply situation . Updating Data in the SPED

. Validate

. Receive

. Supply Receipt

. Supply Situation

. Send Summary (Application, TA, TE)

. Receive Authentication/Requirement

BACEN

SUSEP

SEFAZ

RFB

OTHERS

Application

Internet Intranet Internet Extranet

Download Consult Access

Internet

Entrepreneur or

Company SPED – National Repository

Trade Board Entities

Diagram Accounting Sped (ECD)

IN RFB Nr. 787, of November 19th., 2007, determines the

compulsoriness of maintaining accounting records and

documents of the Digital Accounting (ECD) and approves the

technical specification manual of layout for the generation

and files of ECD (Sole Annex)

IN DNRC Nr. 107, of May 30th., 2008, determines the

procedures to the validation and efficiency of the

accounting instruments of the entrepreneurs and business

companies (review of IN DNRC Nr. 102/2006)

Agreement between RFB and DNRC with approval by the

Trade Boards for the use

Updatings Accounting Sped

Electronic Power-of-attorney

. Original File

. Data bank

. Download

RFB Contribuinte SPED

Reception

Validation

WebService

PORTAL www.receita.fazenda.gov.br/sped

Java Program

• Import • Recover • Type • Validate • Exscute • Visualize • Transmit

Periodicity: ANNUAL

Text File

Lay out Data bank

Accountant Administrator

Internet

Tax Sped

e-Lalur: The purpose is to cover the computation

of the tax up to the value transferred to the

DCTF

Entry Register

Outlet Register

ICMS Computation Register

IPI Computation Register

Inventory Register

Tax Sped

Covered Registers

Compulsoriness

A common list will be prepared between RFB and

Treasury Department

Other Companies will be exempt

Requirement

After January 2009. (ICMS Agreement 143/06,

amended by the ICMS Agreement 13, of April 4th.,

2008)

Layout

Cotepe Act Nr. 09, of April 18th., 2008 (amends the

Cotepe Act Nr. 11, of June 28th., 2007)

Tax Sped

Legislation: ICMS Agreement Nr. 143, of 12/15/2006

Institutes the EFD: set of tax accounting documents and

other information of interest of the State Public Treasuries

and of the RFB, as well as, in the computation of taxes

relative to the operations and payments made by the

taxpayers (First clause)

Tax Sped

Legislation: ICMS Agreement Nr. 143 of 12/15/2006

The use of EFD is compulsory for the ICMS or IPI

taxpayers.

The Public treasuries may exempt some taxpayers from

EFD.

Tax Sped

Legislation: ICMS Agreement Nr. 143 of 12/15/2006

The taxpayer shall maintain different EFD for each

facility (Fifth clause).

The digital file shall contain the information of the tax

computing period and will be generated and maintained

within the term established by the Legislation of each

State and RFB (Sixth clause).

Tax Sped

Santa Catarina

Electronic Power-of-Attorney Layout Databank

. Import

. Type

. Validaate

. Execute

. Visualize

. Transmit

Legal Represaentative

Java Program

Text File

Internet

Validation Reception

. Original File

. Databank

. Download

São Paulo

Minas Gerais RIS

Rio de Janeiro

Periodicity: MONTHLY

Taxpayer RFB

SPED

SEFAZ

Diagram Tax Sped

Compulsoriness of the EFD after January 1st, 2009: sole

base of compelled within the federal and state sectors

PVA homologation with the functionality of typing with of

basic Help

Users guidance, separate manual, to explain how to fill

out the EFD sectors

Attached manual is part of the layout published in

Cotepe Act

Updatings Tax Sped

It is a document issued and stored electronically,

of digital existence only, for the purpose of

documenting a merchandise circulation or service

rendering operation performed between the

parties, the legal validity of which is assured by

the digital signature of the issuing party and

reception by the Public treasury, before the

occurrence of the Generating Fact.

NF-e Concept

Seller

Purchaser

Treasury Department

Sends

NF-e

For each operation the seller shall

request Sefaz an authorization

to use the NF-e

The reception is made

before the Generating Fact

NF-e Diagram

Sefaz will validate the

received NF-e

Validation

Seller Purchaser

Treasury Department

Validation Reception:

Digital Signature

XML Diagram

Numbering

Issuing Party Authorized

Sends

NF-e

NF-e Diagram

If the analysis is positive, will

authorize the use of NF-e

Validation Reception:

Digital Signature

SML Diagram Numbering

Issuing Party Authorized

Validation

Purchaser

Treasury Department

Sends

NFE

Returns the

NF-e Use

Authorization

Seller

NF-e Diagram

Will retransmit NF-e to

Destination Sefaz and to

Federal Revenue Dept.

Retransmits NF-e

Treasury Department

Purchaser Seller

Destination Sefaz

and Federal Revenue Dept.

Sends

NFE

Returns

Authorization to

use NF-e

NF-e Diagram

Authorized Transit - DANFE

The use of the NF-e in the operation is authorized, DANFE will monitore the

transit of the goods

Seller

Treasury Department

Destination Sefaz

and Federal Revenue Dept.

Purchaser

Sends

NFE Returns

Authorization

to use NF-e

NF-e Diagram

NF-e Auxiliary Document

The addressee shall check

the existence and

validity of the NF-e by

consulting the Internet, using

the access key

Seller Purchaser

Treasury Department NF-e web site

NF-e Diagram

With the information, the

Inspection may perform post-

validation of the data and

proceed with the necessary

procedures

Post-validation:

• Coherence of information

• Crossing of data Public

treasury

Inspection

Seller Purchaser

NF-e Diagram

Reception

Validation

TED Dist

PORTAL www.nfe.fazenda.gov.br

Client WebService

Consultation

Validation

Autorization

WebService

NF-e Situation

Validation of Signature

Generates XML Bill

Internet

TED Dist

Internet

TED Dist

RIS

Visualizer

Taxpayer Original SEFAZ SPED

Destination SEFAZ

SUFRAMA

Detran

Periodicity: Randomly

NF-e Diagram

Central technological frame to Receive, Treat and Send the

NF-e to the Original or Destination Sefaz

Offer the technological infrastructure to Sefaz to authorize

the issue of the NF-e

Contribute to the mass use of NF-e

Simplification of efforts, economy and standardization

Virtual Sefaz of the NF-e

Serve the 27 State Treasury Departments

Production, since January 2nd., 2008

Capacity to receive 300 NF-e per second

High capacity of growth and availability higher than

99.99%

Receiving and treating more than 180 million NF-e/AN per

month.

Virtual RFB Sefaz

Fast service for the demand in the case of compulsoriness of

NF-e of April and December 2008;

Implantation of physical flow control of interstate

operations, in order to assure the effective entering of the

goods in the State of destination;

Under liberation for the production of the SCAN contingency

of SEFAZ-UF through the National Environment – under

production in September 2008.

Virtual Sefaz of the NF-e

SEFAZ

Taxpayers

NFe

NFe NFe

Taxpayers

State

Federal

SEFAZ

SEFAZ

National SPED

...

Taxpayers

Taxpayers

NFe

NFe

Virtual SEFAZ

Multiregional Distribution of NF-e

9 out of the 27 States authorize with their own systems:

SP, RS, BA, GO, MG, MT, PE, DF and RO

7 states in the Virtual RFB SEFAZ: CE, ES, MA, PA, PI, PR

and RN

12 states in the Virtual RS SEFAZ: AC, AL, AM, AP, MS, PB,

RJ, RR, SC, SE,TO and RO

Massification of Use of NF-e

Adhesion of 19 Companies in the pilot phase

Adhesion of 45 other Companies in the 2nd. phase in SP

More than 700.000 Companies issuing already the NF-e

in operations with all States

Acttually : more than 4 billion NF-e issued

Present situation of the NF-e

MF/SE agreement under commodatum regimen (US$

28 million), to improve the technological infrastructure

of SEFAZ and of State border Inspection Stations

Activation of the NF-e Service Station by phone 0800-

9782338

Improvement of the contingency electronic solution

(production in September 2008)

Free of charge provision by SEFAZ/SP of a NF-e issuing

system for companies with small issuing volume.

Present situation of the NF-e

Portal of Sped

Portal of NF-e

On April 1st, 2008, the issuing of NF-e became compulsory

for the taxpayers (more than 6,000 facilities) :

Manufacturers and distributors of cigarettes

Producers, formulators and importers of liquid fuels

Distributors of liquid fuels

Transporters and retail distributors of fuels

The compulsoriness is applied to all operations of those

contributors, being prohibited the issue of models 1 and 1A

bills of sale

NF-e Updating

Starting on December 1st, 2008, there will be

compulsory issue of NG-e by the following taxpayers

(approximately 45,000 facilities):

Manufacturers of alcoholic beverages (RB > R$ 360.000)

Manufacturers of beer, draft beer and soft drinks

Manufacturers and importers of wines

Steel mills ironworks

Merchants of electrical energy

Manufacturers of automotive vehicles

Manufacturers and distribution of medicines

Cold-storage plants

Manufacturers of cement

NF-e Updating

Protocol for the extension of compulsoriness, from

September 1st to December 1st., 2008:

Problems of curtailment

Security Form – 7 suppliers

Increased from R$0,10 to R$0,85 per sheet

Adjustment of the standard for replacing the security

form by DANFE with previously authorized access key

Creation of exception rules for certain segments that

are not prepared for the issue (fuels, vehicles)

NF-e Updating

In 2009, the following sectors will become obligatory:

Wholesale merchants of food, beverages and cleaning

material

Fuels: solvents, alcohol for other purposes (closing the

chain)

Automotive Batteries

Auto parts industry

Manufacturers of beverage containers

Importers of vehicles

Importers of alcoholic beverage

NF-e Updating

Electronic Transport Bill of lading (CT-e):

States: SP, RS, GO and RO

RFB: Construction of the National Portal and

Environment

Pilot project: 9 Companies to the present 36

Companies

CT-e of Virtual Sefaz : RS (Aug/08) and SP (Jan/09)

Pilot in June 2008

Voluntary adhesion in September 2008

Compulsoriness for January 2009 (Invoicing)

CT-e Updating

Carlos Sussumu Oda

[email protected]

public system of digital bookkeeping cofis - esaf · i enat – salvador - 07/17 ... data centers...

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