Máxima Contabilidade – Accounting

1. WHAT WILL CROSS:
Everyone must begin to adjust to their situation with the Lion, because this year the
Treasury begins to cross more information, and a maximum of two years will be crossing
practically everything.
Information involving Tax ID will be cross with online:
· PUBLIC NOTARIES: Check the property – land, houses, flats, sites,
buildings;
· DETRANS: Registration of ownership of vehicles, motorcycles, boats, Jet-skis, etc..;
¨ Bank: credit cards, debit cards, applications, drives,
finance;
· Company IN GENERAL: In addition to operations already tracked (Sheet
payments, FGTS, INSS, withholding tax, etc..), are now cross the buying
and selling of goods and services in general, including the basics (water, electricity, telephone,
health) as well as financing in general. All through the Electronic Invoice.
All this at the municipal, state and federal, tying individuals and
through these legal crossings and may also supervise the past five (5)
years.

2. MODERNITY OF THE SYSTEM:
This system is one of the most modern and efficient ever built in the world, and
will soon be operating in full. Just to give you an idea, the operations related
credit card debt and were crossed in a small group of companies
retailers at the end of last year, and most of them have been assessed
enormous, because the information provided by the carrier card to the tax authorities (which are
required to deliver the drive), did not coincide with those declared by the
tenants.
This crossing of the information should soon be extended to a number
much greater for taxpayers, because the result was “very profitable” for the government.
Rua Marques de Abrantes, 99 / 5 and 11 Flamengo Rio de Janeiro RJ CEP 22230-060
Tel: (21) 3138-1119 Fax: (21) 3138-1559
www.fecomercio-rj.org.br

3. FOCUS ON BUSINESS’S SIMPLE:
Your company is opting the National Simple? See this curiosity disturbing:
· Taxation REAL PROFIT BY: Most large companies.
Only 6% of companies in Brazil and are responsible for 85% of all
national revenue;
· Taxation presumed profits: Most small and
medium. Represents 24% of companies in Brazil and are responsible for 9%
all national revenue;
· Taxation SIMPLE BY NATIONAL: 70% of companies in Brazil and
account for only 6% of all national revenue. That is, the business
SIMPLE FISCO that will focus its efforts since it is here where the greatest concentration
part of informality, read, evasion!

4. INFORMALITY MUST DECREASE:
It is believed that very soon, the practice of informality tends to decrease
a lot! The recommendation is that companies should strive increasingly in
sense to go hitting the details that are missing to minimize problems with the FISCO.

5. SuperComputer T-REX AND SYSTEM HARPIA:
The IRS now has the T-Rex, a supercomputer that takes
the name of the devastating Tyrannosaurus Rex, and software Harpy, bird of prey more
powerful country, which would have the ability to learn from the ‘behavior’ of
contributors to detect irregularities. The program will include the secretaries
State Farm, financial institutions, credit-card and credit
registrars.

6. DIMOF:
Relying on Complementary Law No. 105/2001 and other acts
normative, the collecting agency – watchdog rushed to publish the statement
Normativa RFB 811/2008, creating the Declaration of Information
Financial Transactions (DIMOF), by which financial institutions must
inform the movement of individuals, whether it overcome what little
$ 5,000.00 for the semester, and corporations, if the drive to overcome
tune of $ 10,000.00 for the semester. DIMOF The first was presented on 15
December 2008.

7. DECLARATION OF INCOME TAX NOW READY FOR FISCO
PREVIOUSLY:
The monitoring and control of fiscal life of individuals and companies
will be so improved that the IRS will offer a declaration
Income tax now ready for validation of the taxpayer, which may already occur
in two years.

8. FIRST STEP HAS INITIATED IN 2008, 37,000 taxpayer TES:
Only the first step to call the National Strategy Practice
Supervision of Revenue for the year 2008 we established the goal of
surveillance of 37 000 taxpayers, individuals and companies, selected on the basis
in analysis of the CPMF, according to published media organizations with wide circulation.

9. CREATION OF INFORMATION SYSTEM NASCIONAL SHEETS
OF CONTRIBUTOR:
The project also foresees the creation of a national information system
property taxpayers, which could be managed by the IRS and
integrated with the central bank, DMV, and other organs.

10. ATTACHMENT ON LINE:
To complete, has already passed an instrument of pledge online accounts
currents. Under Article 655-A, embedded in the CPC by Law 11382/2006, you
request the judge to decree an instant, electronically, the unavailability of
money or goods of the taxpayer subject to tax foreclosure process.

11. REVIEW OF PROCEDURES AND FINANCIAL CONTROLS:
In view of this arsenal, which is being continuously strengthened to
increase the power of fazendários organs, it is recommended that the taxpayer promotes
review of procedures and accounting controls and tax charged in the past five
years.

12. A PRESCRIPTION IS WORKING EVEN:
Today the IRS has several means (controls) to monitor the
financial movement of people. Besides DIMOF, we DIRPF, DIRPJ,
DACON. DCTF, DITR, DIPI, DIRF, RAIS, DIMOB, etc.. etc. .. That is, are several sources of
information.

13. TESTING THE SYSTEM:
HARPIA This system was already under test for 2 two years and is now
works incredibly hard. With the entry into force of electronic invoices and SPED,
who will start for real in 2009, that is when the situation will get worse or better, improve
Levy.
Great care is: from now everyone should have control of all
expenditures in the year and verify income or other sources are sufficient to
prove the payments, in addition to other considerations, such as launching properly
revenues, assets, etc..
Sincerely,

Natan Schipa

Chief Secretary