There is a lot that companies are faced with the difficulties of maintaining periodic issuance of certificates of tax compliance. Today, in addition to those situations provided by law, the presentation of Negative Debt Certificate, the call CND, it is almost mandatory, in most contracts, even among private entities, serving the same as a “Certificate of Good Background”.
On the one hand, technology has improved the means of obtaining information on the situation of taxpayers before the state, it is certain that it was not enough to reduce bureaucracy of state activity. Thus, if the computerized system of IRS accuses a difference any between tax amounts that should have been paid by the company and the amounts actually collected automatically, the company’s CND is locked, requiring a visit to their agencies to the taxpayer knows the blocking reason for your certificate.
No mention of the cast of reasons, often preventable, include state companies in the “bank of debtors, “is quoted as example the case of tax offsets, authorized by law, which are often not properly computed by the IRS.
But certain is that companies that have a history of important gatherings and day, are desacobertadas, an hour to another in charge of non-payment of a Real miserable.
Not only if the tax in question is the type that the taxpayer himself declares periodically duty, as is the For most federal taxes (IR, CSLL, PIS and COFINS), and if it is determined difference between the company’s statement and the tribute payment form, the IRS immediately sends the case to the Prosecutor of the National Treasury, which in Craft duty demands enter the debt in the Union Active Debt.
At this point, there is more to the taxpayer do at the administrative level, because the debt is ready to motivate the filing of tax enforcement action by the Attorney of Finance.
In case you need to hire the government, selling real estate, borrowing or public facility, among other common activities to the progress of the company, she, in this situation, only left to anticipate the facts constituting lawyer and bailing the judiciary to obtain a certificate of tax compliance in time and time to develop its business activity. Then the company already reeling from the tax burden that plagues the country, which has its sheet burdened wages by hiring staff seconded to take care of the maintenance of its tax compliance certificates (Federal, State, Municipal, FGTS), also contributes to overwhelm the judiciary with purely administrative matters, which should be settled in the relevant departments, but are not.
And that jamming all business activity. It does not have a purpose here to defend tax evaders. In fact, the aim is to shed light on the disproportion assumed that the requirement of the presentation of CND. On the one hand the state seeks to avoid the “default” by reducing the activity of bad payers, on the other hand, there is a real immobilization of healthy business activity.
The technology plays a decisive role in the state’s action. There are certainly ways of developing an effective communication channel between the state and the taxpayer, via internet, for example, able to avoid constant visits to government offices and their passwords and endless queues. Through this channel, the taxpayer could be identified inconsistencies in the system charged with granting reasonable time for your justification, without affixing a guillotine over the neck of the company.
So much has already been done by equipping the state with a view to the monitoring of business activity and resulting revenue. It’s time to invest in the improvement of machines and men who are at the service of that State, for the serious and productive contributors begin to be treated as a partner and not as an enemy.
Sandra Kauffman Zolnerkevic
Partner Del Manto, Kauffman & amp; Menezes – Law Firm
article published in the newspaper Gazeta Mercantil, edition of 12:12:07, page A3
