and Tax Consulting
Our auditing and tax counselling work objectifies
the examining and evaluation of tax planning, procedure
efficiencies and tax control of the operations, payments
and tax recovery, as well as any burden related to fiscal-tax
focused on the operations, goods and documents.
are countless benefits from working with us, among them:
Enable cost lowering (elimination of unnecessary tax penalties
and identification of legal ways to receive tax discounts
Assistance in preventing and management financial crises;
Collaborate in the process of due diligence, mergers, acquisitions
or selling of companies;
Allow for better prior planning, which is the most important
foundation to enable profitability and a successful business;
Aggregating deep knowledge of the business operations;
Decreasing tax impact on the business, increasing the business
competitiveness and promoting cash flow thus favoring the
return of the capital invested, and in the end enabling
Promoting business management improvements and guaranteeing
quality management of fiscal-tax obligations;
Identifying the constant tax law changes that can possibly
affect directly or indirectly the business.
planning and corporate planning
The work of tax/corporate planning covers the study and
comprehension of the business-client to develop scenarios
that enable tax savings on the enterprise in course. It
also helps with the implementation of new projects to indicate
better tax options. In other words, the best tax option
that will result in better capitalization for the business
during the implementation phase.
of the fiscal opportunities (tax credits)
Since the verification and calculation of tax and duties
are very complex, along with the necessity to accomplish
timelines by strict due dates established by the fiscal
laws, it is very common that tax credits are not identified
in a timely fashion by the corporations in general.
job regarding fiscal opportunities has the final objective
of identifying, quantifying and recovering those hidden
assets that can be used by the corporation’s administration.
also highlight that facing the delicate current economic
situation, these activities are fundamental to allow safe
and efficient self-financing. By our criteria, the tax credits
identified and utilized will always be admitted by the Receita
Federal do Brasil (Federal Revenue Office) or favored by
the CARF – (Federal Taxpayers Council).
fiscal opportunities that depend on future judicial decisions,
we will work on their identification and quantification.
In addition, our firm will present to the corporation’s
administration similar cases, laws and jurisprudence, giving
them the chance to decide if these specific fiscal opportunities
should be used.
of internal control system for fiscal activities
As result of the information technology evolution, the Receita
Federal do Brasil (Federal Revenue Office) implemented a
diversity of ancillary obligations that allows it to process
a rigorous follow up of the taxpayers’ activities.
Such as the ECD – Escrituração Contábil
Digital (digital bookkeeping) and other similar processes.
Thus, all information that is being generated inside the
corporate environment is being monitored (operation by operation)
analytically by the federal tax agency. Therefore the internal
control system must have the most accurate information without
conflicts or misunderstandings that could affect negatively
the correct tax calculation and consequently generate future
evaluation of the internal control systems consists of reviewing
the methodology and procedures adopted by the corporation
during fiscal registration and classification of the clients,
suppliers and products; therefore guaranteeing that the
information, that serves as the base for taxes calculation,
is free of distortions that can compromise their proper
highlight that during our work we implement modifications
in the IT systems regarding classifications of clients,
suppliers and products. We also implement modifications
of internal policies in order to avoid imputations of wrong
data that can compromise the operational reliability.
and Fiscal Reports
Our work includes the elaboration of accounting and fiscal
reports with the aim of proving allegations argued in tax
litigations before administrative levels.
emphasize that success of the administrative disputes must
go through proving the allegations presented in the respective
defense, challenging a tax assessment notice, which is only
possible mediated by a specific accounting and fiscal report.
Transfer prices are the prices practiced during the buying
and selling (transfer) of goods, rights and services between
related parties on import and export transactions. In special
circumstances between related parties these prices may be
artificially stipulated and consequently diverge from the
true market price negotiated by independent persons.
this reason, the Receita Federal do Brasil (Federal Revenue
Office) requires a diverse system of controls to certify
that the prices practiced are compatible with the market
prices within independent companies. We emphasize that the
lack of maintenance of such system of controls, or the elaboration
of controls incompatible with the pertinent legislation
for transfer prices, increases the risk for tax contingencies
this item, our work encompasses everything from the implantation
of such fiscal control up to the revision of existing controls,
assuring that these are according to the pertinent legislations.
of debts included in special installments
We provide the revision and qualification of debts included
in special installments programs, with the aim of identifying
mistakes and recovering/reimbursing amounts that were wrongfully
paid and/or equivocally accounted for (charged by tax authorities).
Our work is realized through procedures that complete the
agenda previously outlined, with that, we highlight the
Examine: Analysis of books, registries, reports, transactions
Inspections: due diligence that aim at verifying situations
or facts in circumstantial forms;
Inquiries: researching via interviews with experts in the
specific business field;
Investigations: bringing to light what may be in the dark
due to whatever circumstances;
Measurement/Evaluations: physical quantification of goods,
rights, obligations, expenses and incomes;
Certification: certifying information and reports which
will be used for the services.