{"id":2309,"date":"2009-09-29T17:19:00","date_gmt":"2009-09-29T17:19:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/09\/29\/o-sped-e-a-nova-geracao-nos-procedimentos-de-auditoria-fiscal\/"},"modified":"2009-09-29T17:19:00","modified_gmt":"2009-09-29T17:19:00","slug":"o-sped-e-a-nova-geracao-nos-procedimentos-de-auditoria-fiscal","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/29\/o-sped-e-a-nova-geracao-nos-procedimentos-de-auditoria-fiscal\/","title":{"rendered":"O SPED e a nova gera\u00e7\u00e3o nos procedimentos de Auditoria Fiscal"},"content":{"rendered":"<div align=\"justify\"><a href=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/SsJIv570HII\/AAAAAAAAApg\/5T_B1QiIcdE\/s1600-h\/lupa_CD.jpg\"><img decoding=\"async\" style=\"MARGIN: 0px 0px 10px 10px; WIDTH: 219px; FLOAT: right; HEIGHT: 142px; CURSOR: hand\" id=\"BLOGGER_PHOTO_ID_5386948092131286146\" border=\"0\" alt=\"\" src=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/SsJIv570HII\/AAAAAAAAApg\/5T_B1QiIcdE\/s320\/lupa_CD.jpg\" \/><\/a><span style=\"font-family:arial;color:#000000;\">Amanh\u00e3 dia 30 \u00e9 o \u00faltimo dia para entrega da Escritura\u00e7\u00e3o Fiscal Cont\u00e1bil (ECD ou simplesmente SPED Fiscal). Alguns apostavam que os fiscos iriam mais uma vez prorrogar o pazo de entrega, mas isto n\u00e3o ocorreu.<\/p>\n<p>A Escritura\u00e7\u00e3o Fiscal Digital &#8211; EFD \u00e9 um arquivo digital, que se constitui de um conjunto de escritura\u00e7\u00f5es de documentos fiscais e de outras informa\u00e7\u00f5es de interesse dos fiscos das unidades federadas e da Secretaria da Receita Federal do Brasil, bem como de registros de apura\u00e7\u00e3o de impostos referentes \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es praticadas pelo contribuinte.<\/p>\n<p>Este arquivo dever\u00e1 ser assinado digitalmente e transmitido, via Internet, ao ambiente Sped, e compreende os seguintes livros: <\/span><\/div>\n<ul>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Registro de Entradas; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Registro de Sa\u00eddas; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Registro de Invent\u00e1rio; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Registro de Apura\u00e7\u00e3o do IPI; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Registro de Apura\u00e7\u00e3o do ICMS. <\/span><\/div>\n<\/li>\n<\/ul>\n<div align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><strong>Como funciona o SPED Fiscal<br \/><\/strong>A partir de sua base de dados, a empresa dever\u00e1 gerar um arquivo digital de acordo com leiaute estabelecido em Ato COTEPE, informando todos os documentos fiscais e outras informa\u00e7\u00f5es de interesse dos fiscos federal e estadual, referentes ao per\u00edodo de apura\u00e7\u00e3o dos impostos ICMS e IPI. Este arquivo dever\u00e1 ser submetido \u00e0 importa\u00e7\u00e3o e valida\u00e7\u00e3o pelo Programa Validador e Assinador (PVA) fornecido pelo Sped.<\/p>\n<p><\/span><\/span><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><strong>Apresenta\u00e7\u00e3o do arquivo<br \/><\/strong>Em regra, a periodicidade de apresenta\u00e7\u00e3o \u00e9 mensal, mas exepcionalmente nest ano de 2009, as empresas listadas como obrigadas no Protocolo ICMS n\u00ba 77\/2008, dever\u00e3o entregar at\u00e9 o dia 30 de setembro (amanh\u00e3), os arquivos correspondentes aos meses de Janeiro a Agosto de 2009.<\/p>\n<p>V\u00e1rios Estados flexibilizaram os dados a serem trasmitidos, com a dispensa de alguns registros.<\/p>\n<p>O SPED Fiscal faz parte de um projeto mais amplo, que inclui a Nota Fiscal Eletr\u00f4nica e a Escritura\u00e7\u00e3o Cont\u00e1bil Digital.<\/p>\n<p><\/span><\/span><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><strong>Uma nova Gera\u00e7\u00e3o nos procedimentos de Auditoria Fiscal<\/strong><\/span><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Com a entrega do SPED Fiscal o fisco poder\u00e1 realizar seus procedimentos de auditoria praticamente sem solicitar dos contribuintes seus livros cont\u00e1beis e fiscais al\u00e9m das Notas Fiscais, j\u00e1 que todas estas informa\u00e7\u00f5es, agora eletr\u00f4nicas, j\u00e1 comp\u00f5em a sua base de dados.<\/p>\n<p>O cruzamento destas bases de dados permitir\u00e1 a realiza\u00e7\u00e3o de um verdadeiro pente fino na escritura\u00e7\u00e3o da empresa auditada, al\u00e9m de verificar se as informa\u00e7\u00f5es prestadas na mesma est\u00e3o compat\u00edveis com o constante na escritura\u00e7\u00e3o dos seus parceiros comerciais.<\/p>\n<p>Desta forma, a qualidade, precis\u00e3o, tempestividade e inteireza das informa\u00e7\u00f5es s\u00e3o condi\u00e7\u00f5es essenciais para n\u00e3o ser pego de surpresa pela &#8220;nova gera\u00e7\u00e3o&#8221; de auditoria que come\u00e7a a ser adotada pelos fiscos estaduais, municipais e federal.<\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Amanh\u00e3 dia 30 \u00e9 o \u00faltimo dia para entrega da Escritura\u00e7\u00e3o Fiscal Cont\u00e1bil (ECD ou<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74,79,148,160,183,188],"tags":[],"class_list":["post-2309","post","type-post","status-publish","format-standard","hentry","category-sped-contabil","category-sped-fiscal","category-nota-fiscal-eletronica","category-planejamento-tributario","category-sped","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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