Controles internos em uma empresa varejista com a implantação do SPED Fiscal

Abstract

Brazilian companies are going through a moment of transition from the manual fiscal bookkeeping to the electronic form. The Fiscal SPED began with the promise of simplifying the accessory obligation of the taxpayers, of eliminating typing errors and speeding up inspection processes. Due to the diversity and complexity of technologies involved, the Fiscal SPED belongs to the IT (Intelligence Technology). Government representatives, searching for solutions, standardize the means by which the Fiscal SPED must be submitted. The digital file must be developed in the TXT format. The Fiscal SPED must be presented with the emittingtaxpayers digital signature, certified by an entity accredited by the Chaves Pública Brasileira ICP Brazils infrastructure, in order to guaranty the authorship of the digital document. As a result of the implementation of this tool Tax Administration will begin to have a better control and management of the taxes, reducing withholding and increasing tax revenues. The systems must adapt themselves to the laws and are being developed in order to integrate states, municipalities and the Federal District, in a way that all have information about the taxpayers. This papers tries to verify the risks presented in the internal control over the process of buying materials and services with the implementation of the Fiscal SPED. Through a case study conducted in a company belonging to the book retailer commerce situated in Belo Horizonte that is obliged to handle Fiscal SPED or EFD ICMS (Digital Fiscal Bookkeeping), according with the list of obliged taxpayers provided by SEF-MG. The data was collected through interviews structured with the companys manager. Further, documental analysis was conducted. On reports and tax books provided by the company analyzed. As a result, it was observed that from July of 2012, through adaptations necessary and indispensable to thefulfillment of this accessory obligation, proceeded the implementation of internal control over the buying of materials and services. The company is starting its process of internal control over materials and services due to Fiscos requirement to comply with the Fiscal SPED. It was observed that implementing the organizational structure of internal control in the process is indispensable in order to mitigate the risk of legal sanctions by the Fisco due to the delivery of incomplete and distorted information.