{"id":1181,"date":"2012-01-30T04:55:48","date_gmt":"2012-01-30T06:55:48","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2012\/01\/30\/a-pericia-tributaria-digital-e-o-sped\/"},"modified":"2023-09-28T16:44:46","modified_gmt":"2023-09-28T16:44:46","slug":"a-pericia-tributaria-digital-e-o-sped","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2012\/01\/30\/a-pericia-tributaria-digital-e-o-sped\/","title":{"rendered":"A per\u00edcia tribut\u00e1ria digital e o SPED"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2012\/01\/30\/a-pericia-tributaria-digital-e-o-sped\/#A_pericia_tributaria_digital_e_o_SPED_Os_limites_do_uso_da_tecnologia_da_informacao_aplicada_na_apuracao_de_ilicitos_tributarios\" >A per\u00edcia tribut\u00e1ria digital e o SPED: Os limites do uso da tecnologia da informa\u00e7\u00e3o aplicada na apura\u00e7\u00e3o de il\u00edcitos tribut\u00e1rios<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"A_pericia_tributaria_digital_e_o_SPED_Os_limites_do_uso_da_tecnologia_da_informacao_aplicada_na_apuracao_de_ilicitos_tributarios\"><\/span>A per\u00edcia tribut\u00e1ria digital e o SPED: Os limites do uso da tecnologia da informa\u00e7\u00e3o aplicada na apura\u00e7\u00e3o de il\u00edcitos tribut\u00e1rios<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\">Por Edgar Madruga<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Sistemas digitais tornaram-se onipresentes e essenciais \u00e0s atividades humanas. A administra\u00e7\u00e3o p\u00fablica \u00e9 inserida neste processo de essencialidade e passa a regulamentar o uso destes sistemas digitais na atividade empresarial, que conheceu significativos benef\u00edcios com o desenvolvimento e utiliza\u00e7\u00e3o de ferramentas e processos produtivos em ambiente digital.<\/span><\/span><\/p>\n<p>Quando a iniciativa de inser\u00e7\u00e3o de processo digital parte do poder p\u00fablico, a cautela exige respeito \u00e0 diversidade das empresas, aos custos adicionados aos j\u00e1 existentes para atender a obriga\u00e7\u00f5es tribut\u00e1rias e a capacidade do mercado de cumprir as exig\u00eancias da migra\u00e7\u00e3o para o processo digital, implica no estabelecimento de s\u00f3lida estrat\u00e9gia de implanta\u00e7\u00e3o.<\/p>\n<p>As administra\u00e7\u00f5es tribut\u00e1rias brasileiras deliberaram instituir o Sistema de Escritura\u00e7\u00e3o Fiscal Digital &#8211; SPED, atrav\u00e9s do Conv\u00eanio ICMS 143\/2005. A contabilidade, restrita anteriormente a documentos em papel, migra tamb\u00e9m para este \u201cnovo mundo\u201d.<\/p>\n<p>O impacto das determina\u00e7\u00f5es fiscais sobre as opera\u00e7\u00f5es empresariais do ponto de vista da legalidade da escritura\u00e7\u00e3o fiscal digital toma uma nova dimens\u00e3o. A auditoria tradicional restrita a an\u00e1lise de documentos f\u00edsicos torna-se obsoleta dada a ampla utiliza\u00e7\u00e3o pelas empresas dos sistemas digitais para controle de suas atividades empresariais.<\/p>\n<p>Em consequ\u00eancia, aumentam os casos administrativos ou judiciais cuja solu\u00e7\u00e3o depende da an\u00e1lise forense de arquivos digitais para confronto com as informa\u00e7\u00f5es cont\u00e1beis oficialmente fornecidas pelas empresas. A investiga\u00e7\u00e3o de il\u00edcitos \u00e9 quase sempre digital.<\/p>\n<p>Funcion\u00e1rios p\u00fablicos com compet\u00eancia legal ou especialistas nomeados pelos Ju\u00edzes, quando na esfera judicial, conduzem exames t\u00e9cnicos segundo m\u00e9todos e ferramentas cont\u00e1beis e de auditoria digital al\u00e9m de t\u00e9cnicas tradicionais de per\u00edcias forenses. Programas como o ARQMAG e SAFI, utilizados pelo FISCO de Goi\u00e1s, e o CONTAGIL, utilizados pela Receita Federal do Brasil s\u00e3o alguns exemplos de ferramentas constru\u00eddas pelas administra\u00e7\u00f5es p\u00fablicas para esta atividade. \u00c9 importante ressaltar que estes exames n\u00e3o se restringem a estas ferramentas dado a pluralidade de sistemas digitais utilizados pelas empresas.<\/p>\n<p>O resultado, quando encontrado diverg\u00eancias, \u00e9 a constitui\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios atrav\u00e9s dos autos de infra\u00e7\u00e3o que posteriormente s\u00e3o submetidos a julgamentos administrativos ou judiciais.<\/p>\n<p>Os anexos a estes procedimentos possuem a forma de um laudo pericial cuja qualidade tem severa repercuss\u00e3o social por ser elemento de convencimento, decis\u00e3o e julgamento nos processos tribut\u00e1rios.<\/p>\n<p>Essa qualidade \u00e9 amea\u00e7ada pela crescente complexidade da atividade. Imp\u00f5e-se, portanto, estudos que definam e delimitem a abrang\u00eancia destas inova\u00e7\u00f5es, proporcionando aos operadores desta tecnologia e \u00e0 sociedade em geral uma metodologia pac\u00edfica para a realiza\u00e7\u00e3o de per\u00edcias tribut\u00e1rias digitais.<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Fonte<\/strong>: Edgar Madruga &#8211; <a href=\"http:\/\/blogdosped.blogspot.com\/2011\/11\/pericia-tributaria-digital-e-o-sped-os.html\" target=\"_blank\" rel=\"noopener\">www.blogdosped.blogspot.com<\/a><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>A per\u00edcia tribut\u00e1ria digital e o SPED: Os limites do uso da tecnologia da informa\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":10598,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,183],"tags":[],"class_list":["post-1181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contagil-lite","category-sped"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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