{"id":2375,"date":"2019-07-24T13:36:39","date_gmt":"2019-07-24T16:36:39","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/autuacao-pela-receita-federal-divergencias-de-recolhimento\/"},"modified":"2026-08-18T16:17:38","modified_gmt":"2026-08-18T19:17:38","slug":"tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/autuacao-pela-receita-federal-divergencias-de-recolhimento\/","title":{"rendered":"Assessment by the Federal Revenue Service \u2013 Discrepancies in Tax Collection"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2375\" class=\"elementor elementor-2375\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94deb8b e-flex e-con-boxed e-con e-parent\" data-id=\"94deb8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73bfa250 elementor-widget elementor-widget-text-editor\" data-id=\"73bfa250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>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.<\/p>\n<p>\u00a0<\/p>\n\n<p>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.<\/p>\n<p>\u00a0<\/p>\n\n<p>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.<\/p>\n<p>\u00a0<\/p>\n\n<p>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 \u2013 Declaratory (PGDAS-D) and the values of electronic sales invoices (NFe) issued, which were not regularized by the taxpayer.<\/p>\n<p>\u00a0<\/p>\n\n<p>Therefore, taxpayers who have been issued tax assessments are being notified through the Electronic Tax Domicile on the Simples Nacional Portal.<\/p>\n<p>\u00a0<\/p>\n\n<p>Source: <a href=\"http:\/\/www8.receita.fazenda.gov.br\/SimplesNacional\/Noticias\/NoticiaCompleta.aspx?id=c902fe48-63df-43b6-b0e3-40711fdd5ea3\">SIMPLES NACIONAL PORTAL \u2013 REVENUE<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by\u00a0<strong>Fabricio Norat, <\/strong><em>Lawyer, graduated in Law in\u00a0<\/em>2014 by FMU\/SP<em>. Area of Expertise: Customs Law, Tax Law. Brazilian Bar Association (OAB): <\/em>431.023.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Devem suas respons\u00e1veis legais ter m\u00e1xima dilig\u00eancia com o assunto, sendo poss\u00edvel, em muitos dos casos, retificar suas declara\u00e7\u00f5es e pagar os valores devidos sem a aplica\u00e7\u00e3o da multa de of\u00edcio. \u00a0 \u00c9 importante saber que os sistemas dispon\u00edveis \u00e0 Receita Federal est\u00e3o cada dia mais automatizados e inteligentes, o que permite inclusive a ado\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3283,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[66,67,176,178,182,428,459],"class_list":["post-2375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-autos-de-infracao","tag-autuacao","tag-direito","tag-direito-aduaneiro","tag-direito-tributario","tag-receita-federal","tag-simples-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Devem suas respons\u00e1veis legais ter m\u00e1xima dilig\u00eancia com o assunto, sendo poss\u00edvel, em muitos dos casos, retificar suas declara\u00e7\u00f5es e pagar os valores devidos sem a aplica\u00e7\u00e3o da multa de of\u00edcio. \u00a0 \u00c9 importante saber que os sistemas dispon\u00edveis \u00e0 Receita Federal est\u00e3o cada dia mais automatizados e inteligentes, o que permite inclusive a ado\u00e7\u00e3o [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2019-07-24T16:36:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T19:17:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/02\/receita-federal.png\" \/>\n\t<meta property=\"og:image:width\" content=\"956\" \/>\n\t<meta property=\"og:image:height\" content=\"632\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"DB Tesser\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DB Tesser\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/\"},\"author\":{\"name\":\"DB Tesser\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/#\\\/schema\\\/person\\\/f8cd7a2f7de549cabcec7a22884f687f\"},\"headline\":\"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento\",\"datePublished\":\"2019-07-24T16:36:39+00:00\",\"dateModified\":\"2026-08-18T19:17:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/\"},\"wordCount\":263,\"image\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dbtesser.com.br\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/receita-federal.png\",\"keywords\":[\"Autos de infra\u00e7\u00e3o\",\"Autua\u00e7\u00e3o\",\"Direito\",\"Direito Aduaneiro\",\"Direito Tribut\u00e1rio\",\"Receita Federal\",\"Simples nacional\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/\",\"url\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/\",\"name\":\"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento | DBTesser Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dbtesser.com.br\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/receita-federal.png\",\"datePublished\":\"2019-07-24T16:36:39+00:00\",\"dateModified\":\"2026-08-18T19:17:38+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/#\\\/schema\\\/person\\\/f8cd7a2f7de549cabcec7a22884f687f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#primaryimage\",\"url\":\"https:\\\/\\\/dbtesser.com.br\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/receita-federal.png\",\"contentUrl\":\"https:\\\/\\\/dbtesser.com.br\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/receita-federal.png\",\"width\":956,\"height\":632,\"caption\":\"receita federal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/dbtesser.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/#website\",\"url\":\"https:\\\/\\\/dbtesser.com.br\\\/\",\"name\":\"DB Tesser Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dbtesser.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dbtesser.com.br\\\/#\\\/schema\\\/person\\\/f8cd7a2f7de549cabcec7a22884f687f\",\"name\":\"DB Tesser\",\"url\":\"https:\\\/\\\/dbtesser.com.br\\\/en\\\/author\\\/db-tesser\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Assessment by the Federal Revenue Service \u2013 Discrepancies in Payment | DBTesser Lawyers","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/","og_locale":"en_US","og_type":"article","og_title":"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento | DBTesser Advogados","og_description":"Devem suas respons\u00e1veis legais ter m\u00e1xima dilig\u00eancia com o assunto, sendo poss\u00edvel, em muitos dos casos, retificar suas declara\u00e7\u00f5es e pagar os valores devidos sem a aplica\u00e7\u00e3o da multa de of\u00edcio. \u00a0 \u00c9 importante saber que os sistemas dispon\u00edveis \u00e0 Receita Federal est\u00e3o cada dia mais automatizados e inteligentes, o que permite inclusive a ado\u00e7\u00e3o [&hellip;]","og_url":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/","og_site_name":"DBTesser Advogados","article_published_time":"2019-07-24T16:36:39+00:00","article_modified_time":"2026-08-18T19:17:38+00:00","og_image":[{"width":956,"height":632,"url":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/02\/receita-federal.png","type":"image\/png"}],"author":"DB Tesser","twitter_card":"summary_large_image","twitter_misc":{"Written by":"DB Tesser","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#article","isPartOf":{"@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/"},"author":{"name":"DB Tesser","@id":"https:\/\/dbtesser.com.br\/#\/schema\/person\/f8cd7a2f7de549cabcec7a22884f687f"},"headline":"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento","datePublished":"2019-07-24T16:36:39+00:00","dateModified":"2026-08-18T19:17:38+00:00","mainEntityOfPage":{"@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/"},"wordCount":263,"image":{"@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#primaryimage"},"thumbnailUrl":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/02\/receita-federal.png","keywords":["Autos de infra\u00e7\u00e3o","Autua\u00e7\u00e3o","Direito","Direito Aduaneiro","Direito Tribut\u00e1rio","Receita Federal","Simples nacional"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/","url":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/","name":"Assessment by the Federal Revenue Service \u2013 Discrepancies in Payment | DBTesser Lawyers","isPartOf":{"@id":"https:\/\/dbtesser.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#primaryimage"},"image":{"@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#primaryimage"},"thumbnailUrl":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/02\/receita-federal.png","datePublished":"2019-07-24T16:36:39+00:00","dateModified":"2026-08-18T19:17:38+00:00","author":{"@id":"https:\/\/dbtesser.com.br\/#\/schema\/person\/f8cd7a2f7de549cabcec7a22884f687f"},"breadcrumb":{"@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#primaryimage","url":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/02\/receita-federal.png","contentUrl":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/02\/receita-federal.png","width":956,"height":632,"caption":"receita federal"},{"@type":"BreadcrumbList","@id":"https:\/\/dbtesser.com.br\/en\/tax-audit-by-the-federal-revenue-service-for-discrepancies-in-tax-payments\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/dbtesser.com.br\/"},{"@type":"ListItem","position":2,"name":"Autua\u00e7\u00e3o pela Receita Federal \u2013 Diverg\u00eancias de Recolhimento"}]},{"@type":"WebSite","@id":"https:\/\/dbtesser.com.br\/#website","url":"https:\/\/dbtesser.com.br\/","name":"DB Tesser Lawyers","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dbtesser.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/dbtesser.com.br\/#\/schema\/person\/f8cd7a2f7de549cabcec7a22884f687f","name":"DB Tesser","url":"https:\/\/dbtesser.com.br\/en\/author\/db-tesser\/"}]}},"_links":{"self":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts\/2375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/users\/4007"}],"replies":[{"embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/comments?post=2375"}],"version-history":[{"count":7,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts\/2375\/revisions"}],"predecessor-version":[{"id":5404,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts\/2375\/revisions\/5404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/media\/3283"}],"wp:attachment":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/media?parent=2375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/categories?post=2375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/tags?post=2375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}