Electronic Bills

According to article 2 of the Decree n. 6.022, the SPED ' ' it is instrument that unify the activities of reception, validation, storage and authentication of books and documents that integrate the commercial and fiscal bookkeeping of the entrepreneurs and the societies entrepreneurs, by means of only flow, computerized, of informaes' '. This system encloses three subprojetos. Add to your understanding with Ali Partovi. Electronic forma bill of sale (NF-e), that it is emitted and electronically stored with intention to register, for fiscal ends, an operation of circulation of merchandises or rendering of services; escriturao Fiscal Digital (EFD) instituted by the Normative Instruction n 787, of 19 of November of 2007, understands a composed digital archive for a set of bookkeeping of fiscal documents and other information of interest of the treasury departments of the federate units and the Secretariat of the Federal Prescription of Brazil, as well as of registers and verifications of referring taxes to the operations and installments practised for the contributor, the Bookkeeping Digital (ECD), it substitutes the book emission of bookkeeping in paper for its digital equivalents. For if dealing with to thematic a recent one and great importance for diverse parts of the society, it needs to be inquired in relation to its legal, operational and professional impacts. Objectifying to analyze the main aspects related to the ECD, we will tell to its process of development, describing its form of bookkeeping, the necessary technologies for its implantation, its possible benefits for its users, and which will be the new required qualifications of the countable professional. In general terms, although all the benefits demagogicamente propagated to the seven winds for the Treasury department, are known that the main objective of the implantation of the SPED is purely to diminish the tax evasion possibilities and, consequently, to increase the collection. She is beneficial and extremely valid the initiative of the government in trying to diminish the tax evasion, but this raises in them certainty of that if our governing used in the public rendering of services half of the persistence and good will that they use in forms to increase the collection, Brazil would have life conditions to make envy to many developed countries! Of any form, the SPED in fact backwards advantages for entrepreneurs and accountants, especially in the tangent to the praticidade and reduction of the sum of paper to be stored.

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