Tiago Aparecido da Silva
Lawyer at Marcos Martins Advogados
The challenges faced by entrepreneurs are numerous and for this reason it is necessary to surround yourself with competent people who know the rules of the game and provide peace of mind when managing your business.
This attitude is also expected of those who are hired to resolve complex, seemingly insurmountable issues, such as tax debts.
There are companies that look for seemingly easier alternatives and become the target of police operations aimed at fighting crimes, such as the recent “Operation Peita”, carried out by the Federal Police, which investigates a possible corruption scheme aimed at influencing the judgment of cases at the Administrative Council for Tax Appeals – CARF.
Another recent operation carried out by the Federal Revenue Service was “Operation Expresso”, which was aimed at combating tax fraud in the coffee sector involving a group that used false invoices to evade taxes.
Now, almost instinctively, the first thought one has in these situations is to question whether that conduct needed to have been carried out or whether that businessman was properly instructed before and after any tax irregularities were discovered.
Let’s look at a fictitious case: a tax debt of R$203 million, depending on its composition (value of interest, fine and legal charge) and the value of the company’s tax loss, can be reduced to R$43 million, to be paid in installments.
This result is obtained by applying existing benefits in current laws and analyzing the specific situations of the company in question, considering its payment capacity, cash flow, number of employees, turnover, existence of tax losses, value of tax losses, among others.
Note that the reduction depends on the reality of each company, and it is not possible to guarantee the same discount for another company.
Another situation that has already been observed concerns the identification of credits not used by the company and which have allowed taxes to be paid for around six months.
This maneuver can only be identified thanks to an understanding of the company’s activities in detail, mapping out the entire production process right through to sending products to customers.
Aware of these situations, it is possible to say that “shortcuts” are creating more and more risks for companies and their managers who choose to tread this tortuous path.
The best option will always be to use the legal benefits available, to be applied according to each situation and depending on the company’s moment, building an efficient and secure tax plan.
