Those legally responsible should exercise the utmost diligence in this matter, as it is possible, in many cases, to correct their declarations and pay the amounts due without incurring an automatic fine.

It is important to know that the systems available to the Federal Revenue Service are becoming more automated and intelligent every day, which even allows for the adoption of batch assessments, something that would have been unthinkable in the past.

In other words, today it is virtually certain that any mistake or tax evasion by a company will be detected by the Internal Revenue Service.

In an article published on the Simples Nacional Portal (July 19, 2019), it was highlighted that the issuance of infraction notices against companies, as notified through the Alert system, will focus on discrepancies found between the total gross revenue reported in the Simples Nacional Tax Collection Document Generator Program – Declaratory (PGDAS-D) and the values of electronic sales invoices (NFe) issued, which were not regularized by the taxpayer.

Therefore, taxpayers who have been issued tax assessments are being notified through the Electronic Tax Domicile on the Simples Nacional Portal.

Source: SIMPLES NACIONAL PORTAL – REVENUE

News commented on by Fabricio Norat, Lawyer, graduated in Law in 2014 by FMU/SP. Area of Expertise: Customs Law, Tax Law. Brazilian Bar Association (OAB): 431.023.