Being built by many. Involved Institutions. SEFAZ Secretaria da Fazenda dos Estados SUFRAMA Superintendência da Zona Franca de Manaus

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2 Being built by many Involved Institutions SEFAZ Secretaria da Fazenda dos Estados SUFRAMA Superintendência da Zona Franca de Manaus SRF Secretaria da Receita Federal SRP Secretaria da Receita Previdenciária SUSEP Superintendência de Seguros Privados BACEN Banco Central DNRC - Juntas Comerciais CFC Conselho Federal de Contabilidade CVM Comissão de Valores Mobiliários ABBC Associação Brasileira de Bancos Abrasca Associação Brasileira das Companhias Abertas Andima Associação Nacional das Instituições do Mercado Financeiro Febraban Federação Brasileira de Bancos ANTT Agência Nacional de Transportes Terrestres ENCAT Encontro Nacional dos Coordenadores e Administradores Tributários Estaduais ABRASF Associação Brasileira das Secretarias de Finanças dos Municípios das Capitais Companies engaged in the Pilot Project

3 Other: DIF-Paper IRPJ (Income tax) LALUR DCTF DIRF DCPMF Accounting Books: General and Auxiliary Journals General Ledger Tax Record Books: Purchases Sales Inventory IPI (Product Tax) IPI Calculation DIPJ DNF DIF-Cigars DIF-Beverages DCP Stamps control CSLL (Social Contribution on Net Profit) CSLL Calculation PIS/COFINS (Sales tax) Dacon ICMS (VAT) ICMS Calculation GIA / Sintegra / Cotepe More than 100 additional obligatitons

4 Scenario More than 100 fiscal documents to fill in 76 distinct tributes Relationship with 3 government levels City State Country

5 Electronic interaction between company and government

6 So what does that mean? That pile of paper Fiscal documents Additional obligations Tributes sent to multiple goverment levels City State Country

7 will be replaced by two additional obligations Avoid redundancy Optimize Simplify Make cost reduction possible

8 Foundations of project SPED Accounting SPED Electronic Invoice Fiscal SPED

9 Project status Electronic invoice Digital accounting books Digital tax record books E-Lalur Digital financial bookkeeping Publication center (Balance Sheet) E-PIS / COFINS, e-ctr and Cupom Fiscal

10 Risks High exposure to government inspection Mandatory to report correctly at 1 st attempt Penalty in case of error

11 Getting to know SPED Data source Processes which generate information Technology to support the operation

12 Process overview Example: Material receipt

13 Impacts on business operation IT and Telecom Process Infrastructure Legislation People Trainning Communication to Integrate

14 SPED NFe Tax Payer Origin SEFAZ SRF COANA Intranet SPED TED Dist Generate XML Invoice Validation Authorization TED Dist Reception Validation Signature Validation Internet RIS Client WebService Destionation SEFAZ SUFRAMA Detran Queries TED Dist WebService Viewer Nfe Status Internet PORTAL

15 SPED Accounting Layout Companies BD Generate Text file Internet. Validate. Receive. Provide receipt. Provide status SPED (Public Database) - Bookkeeping - Database Administrator Accountant Requerimento BD Send requisition Protocol records Receive Authentication Requirement.View Web (status). Validate. Sign. Require. View. Send. View. Authenticate Extranet Commercial Body. Generate Payment form. Check Payment. Analyse records. Authenticate. Provide Status. Update public database BACEN Intranet Internet Extranet Members DNRC SEFAZ SRF

16 SPED Fiscal Layout Tax Payers Database SRF Power of Attorney (electronic) SEFAZ Santa Catarina Text file Reception Validation SPED RIS Minas Gerais Legal Representative... Import Validate Sign View Send. Original file. Database. Download Internet São Paulo

17 Flow chart E-invoicing 17 Nfe + Authorization Supplier DANFE + Goods Customer Internet Electronic authorization Internet Send Nfe for authorization Nfe view Government

18 TOTVS Solution SPED 18 TOTVS Consulting and Infrastructure

19 Project Structure Coverage Project Process and management Technology Information quality assurance Diagnostics Planning Deployment

20 Relationship Evolution Government X Tax payer

21 Business Environment Evolution Monitoring Control Optimization Transparency Corporate Governance

22 CONCLUSION TOTVS Questions? Marcos Lima Edstron Rosario 22

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