Percepção dos profissionais da área fiscal em relação à implantação da EFD-Reinf

Abstract

This research aims to identify changes in the tax routine resulting from the implementation of the Digital Tax Bookkeeping for Withholdings and Other Tax Information (EFD-Reinf) in accounting offices in Cuiabá - MT. The study examines the consequences of this ancillary obligation on the operational and administrative procedures of the tax sector, as well as the level of adaptation of companies to this new requirement. Additionally, it seeks to understand how the introduction of EFD Reinf has impacted the work of accountants responsible for filing tax returns, contributing to either the optimization or increased complexity of accounting tasks. The literature review covered fundamental accounting concepts, the operation of the National Tax System, tax application, the Public System of Digital Bookkeeping (SPED), EFD-Reinf, taxpayers required to comply with it, and events related to data transmission. The research conducted in this study is applied in nature, with a quantitative approach and is characterized as descriptive in terms of its objectives. Data collection was carried out through a questionnaire with clear and objective questions, and the collected information was grouped into identification sections and presented in graphical format. Analyzing the results, the implementation of EFD-Reinf has presented challenges for tax professionals, particularly in adapting systems and understanding new tax requirements. The lack of adequate training has exacerbated these difficulties, highlighting the need for continuous training and technical support. Despite the obstacles, the system is seen as a tool with the potential to simplify tax legislation, provided that improvements are made to the interface, integration with other platforms, and a reduction in tax obligations. The success of EFD-Reinf will depend on collaboration between companies and regulatory agencies to ensure greater transparency and efficiency in meeting tax requirements.