Recently, an action carried out by the Federal Tax Service, the Federal Police and the Federal Public Ministry attracted the attention of lawyers, accountants and business people. The so-called “Operação Rectificadora” dismantled a criminal scheme that unjustifiably changed the nature of the gross income of companies that opted for Simples Nacional, attributing a single-phase PIS/Pasep and COFINS taxation to the sale of products that, in fact, were subject to the payment of these retail turnover contributions. As a result, the amount returned to the companies was artificially generated.
At the same time as we support such operations and celebrate the withdrawal of fake consultants from the market, we are amazed by the existence even today of “professionals” who claim to perform tax control tasks, but who, in fact, deceive businessmen and commit criminal acts of embezzlement and criminal association.
It is necessary to clarify that the work of the fiscal review with the aim of determining improperly collected taxes is commendable and cannot be confused with criminal schemes as mentioned above. Tax recovery, when implemented seriously and within legal limits, boosts the economy by injecting capital into companies and reducing their future tax burden, creating greater competitiveness and enabling the creation of jobs and new investment.
That’s why we can’t confuse “garlic with bugle”. Fraud occurs in various sectors, such as finance, real estate, e-commerce and, unfortunately, taxes. We cannot generalize and say that tax refunds are a problem. Not! The problem is with people who criminally cheat businessmen and give false statements to the tax administration, all with the aim of gaining undue benefits.
In the case of PIS/Pasep and COFINS single-phase taxation for companies that opt for Simples Nacional, many people claim refunds based on a mere estimate, in the alleged percentage of sales of single-phase products common to the economic segment. There are also “professionals” who claim that only the CNPJ number can determine how much the company needs to recover.
Now, those pseudo-methodologies are, to say the least, irresponsible. It is correct that the credit is determined by analyzing the tax documents individually, in order to identify the items that are subject to single-phase taxation. Is it tiring? That! But there is no other way, no miracle formula. It is necessary to review the NCM codes and the tax classification of goods, examine the movement of the company in the light of this new tax classification and identify which incomes have concentrated taxation.
Next, the separation of income determined in the review must be compared with the separation reported by the company at the time, in order to determine whether an unjustified payment of tax has occurred. If there has been an overpayment, the next step is to correct the data and electronically request a refund.
It is noted that it is not as simple a work as many preach. The professional who will perform it must be prepared to make the value calculation correctly, without exposing his clients to risk. It is always important to remember that the information provided in the PGDAS-D is of a declaratory nature, that it represents an acknowledgment of debt and that it is a skillful and sufficient instrument for tax collection. Therefore, it is necessary to prepare the corrections responsibly and technically/legally based, with the help of reports that contain all the company’s transactions.
Given the complexity of the calculation and the great responsibility involved, it is highly recommended that the tax review and identification of tax benefits to be returned be carried out with the help of technological tools that enable accurate, fast and safe work outside. Having a system that separates revenue for companies that opt for Simples Nacional and collects possible PIS/Pasep and COFINS credits is key to standing out in the market.
When you offer your tax refund services, you must be completely transparent with your client, inform them about all the steps of the process, expose the possible risks and demonstrate the benefits for the company. Do not use unaccepted calculation parameters or use them recklessly. Don’t promise results that you have no control over, such as very tight deadlines. Do not forget that you depend on other bodies, such as the judiciary or the Tax Administration. Make it clear that you will work hard and that, depending on your performance, everything will be fast, but that it is necessary to go through, depending on the requested credit, the administrative or judicial channels necessary for its recognition.
Purchasing relationships, especially in the tax area, are driven by trust, so it is important to build relationships based on honesty and transparency, avoiding creating false expectations and undermining credibility. What many professionals need to understand is that contracting is important, but you can’t do it at all costs. Omitting or misrepresenting information may even lead to sales, but will certainly seriously damage the careers of those who do so.
Frederico Amaral is the CEO of e-Auditoria, a technology company specializing in digital auditing.
e-Auditoria is a technology company specializing in digital auditing. Its platform provides security and agility in detecting inconsistencies in accounting, tax and labor statements, which reduces the risk of fines and assessments, while identifying taxes improperly collected by companies, enabling credit recovery.