As obrigações acessórias tributárias federais : o cruzamento de dados das informações fiscais

Abstract

The present study aims to present the ancillary obligations in the scope of Receita Federal Brasileira, as well as to detail the mandatory ones for most of the commercial and industrial companies, and for services providers. It was focused on discussing the most relevant information with regard to the fulfillment of the ancillary obligations and the possible cross-checking of these data by the tax authorities through the forms: DCTF, ECF, ECD, EFD-Contribuições and EFD-ICMS/IPI. It is expected for the reader to realize the importance of tracking updates in accounting field, as well as the comprehension of the laws and regulations that govern those obligations to prevent penalties in case of any divergence with the tax authorities findings. The current work was conceptualized as a literature review by using as sources of information: articles previously published and legislation regarding the tax obligations. It was performed a descriptive and qualitative search, which presents characteristics of a phenomenon and does a more in-depth study. It is concluded that the tax authorities use that information in order to conduct inspections quickly and efficiently, using the data collected from variable tax forms. Based on that, it is necessary to understand how, which and where to present the information.