{"id":1762,"date":"2010-10-04T08:00:00","date_gmt":"2010-10-04T08:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/10\/04\/sped-sigilo-fiscal-de-dados\/"},"modified":"2010-10-04T08:00:00","modified_gmt":"2010-10-04T08:00:00","slug":"sped-sigilo-fiscal-de-dados","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/10\/04\/sped-sigilo-fiscal-de-dados\/","title":{"rendered":"SPED: Sigilo fiscal de dados"},"content":{"rendered":"<p><strong>Sigilo de dados<\/strong><br \/>por Vin\u00edcius Ochoa Piazzeta*<\/p>\n<p>A viola\u00e7\u00e3o de dados fiscais sigilosos do cidad\u00e3o n\u00e3o \u00e9 novidade em nosso pa\u00eds, infelizmente. De fato, o tema \u00e9 comum \u00e0 hist\u00f3ria de toda a humanidade. Enquanto acompanhamos o mais recente esc\u00e2ndalo de quebra de sigilo fiscal reverberar na sociedade brasileira, com a impress\u00e3o de que a cada epis\u00f3dio nossa inconformidade parece mais t\u00edmida e acanhada, queremos propor uma reflex\u00e3o sobre o direito ao sigilo de um ponto de vista pragm\u00e1tico. Em 2007, o governo federal apresentou um projeto de informatiza\u00e7\u00e3o que tinha entre seus objetivos uniformizar a transmiss\u00e3o de informa\u00e7\u00f5es cont\u00e1beis e fiscais das empresas. Seu nome? Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital (SPED).<\/p>\n<p>O SPED \u00e9 subdividido em escritura\u00e7\u00e3o cont\u00e1bil digital, escritura\u00e7\u00e3o fiscal digital e nota fiscal eletr\u00f4nica, e, desde 1\u00ba de janeiro de 2009, todas as empresas tributadas pelo lucro real (al\u00e9m daquelas que aderiram voluntariamente) est\u00e3o confiando aos agentes p\u00fablicos muito mais do que sua declara\u00e7\u00e3o de rendimentos. Hoje, o poder federal tem acesso aos balancetes, balan\u00e7os, fichas de lan\u00e7amento e todas as j\u00e1 conhecidas declara\u00e7\u00f5es sobre tributos, o que lhe permite os mais diversos cruzamentos de dados para localizar il\u00edcitos tribut\u00e1rios, mas tamb\u00e9m exp\u00f5e quest\u00f5es estrat\u00e9gicas das empresas ao risco de viola\u00e7\u00e3o de sigilo. Na posse de todo este manancial de dados e informa\u00e7\u00f5es, \u00e9 poss\u00edvel identificar, por exemplo, a estrat\u00e9gia comercial e financeira de qualquer empresa. Pode-se acessar o volume de investimentos em inova\u00e7\u00e3o, pesquisa e desenvolvimento. \u00c9 poss\u00edvel verificar em tempo real a emiss\u00e3o de notas fiscais e as informa\u00e7\u00f5es nelas lan\u00e7adas. Seria poss\u00edvel, inclusive, n\u00e3o autorizar a emiss\u00e3o da nota, inviabilizando a sa\u00edda do caminh\u00e3o da f\u00e1brica e mesmo a opera\u00e7\u00e3o da empresa.<\/p>\n<p>Se hoje a quebra de sigilo \u00e9 uma arma pol\u00edtica, pode, tamb\u00e9m, servir aos prop\u00f3sitos da disputa por mercados ou qualquer outro objetivo empresarial moderno. A conveni\u00eancia da informatiza\u00e7\u00e3o supera o risco de viola\u00e7\u00e3o de dados?<\/p>\n<hr \/>\n<div><style=\"TEXT-ALIGN: justify\"><span style=\"font-family:Arial;font-size:130%;\"><\/span><\/p>\n<p style=\"TEXT-ALIGN: justify\"><span style=\"font-family:'Arial','sans-serif';color:black;\"><?xml:namespace prefix = o \/><o:p><\/o:p><\/span><\/p>\n<p><span style=\"font-family:'Arial','sans-serif';color:black;\"><span style=\"font-size:100%;\">Fonte: <\/span><a href=\"http:\/\/www.clicrbs.com.br\/diariocatarinense\/jsp\/default2.jsp?uf=2&amp;local=18&amp;source=a3046730.xml&amp;template=3898.dwt&amp;edition=15542&amp;section=1320\"><span style=\"font-size:100%;\">Di\u00e1rio Catarinense<\/span><\/a><o:p><\/o:p><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sigilo de dadospor Vin\u00edcius Ochoa Piazzeta* A viola\u00e7\u00e3o de dados fiscais sigilosos do cidad\u00e3o n\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[183,188],"tags":[],"class_list":["post-1762","post","type-post","status-publish","format-standard","hentry","category-sped","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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