Fiscal / Tax Auditing

The Brazilian tax system is extremely complex. Between taxes and contributions, there are more than 60 types of taxes that burden the activities of companies and individuals. They represent a high cost for most ventures. But, if well managed, they can be an important competitive advantage.

Our audit and consulting service is the prior revision of the declarations and their respective tax calculations, from their credits, rebates, deductions, incentives or eventual installment payments, with the objective of tax management and planning. Thus, we fully serve the customer in all services related to the calculation, planning, review and administration of taxes.

Among the services provided in these areas are:

Taxes and contributions

• Income Tax - IR;
• Social Contribution on Net Income - CSLL;
• Social Contribution on Billing - Cofins;
• Contribution to the Social Integration Program - PIS;
• Review and preparation of the Declaration of Economic and Tax Information for Legal Entities, DIPJ.

Examination of formalities

Exams covering the formal procedures adopted, in order to verify whether they are in line with legal and regulatory requirements, especially regarding:

• deadlines;
• adequate collection;
• custody of documents;
• formal aspects of documentation; and
• information generated for accounting.

Provisions for amounts to be collected

• examination of the constitution of provisions and analysis of their sufficiency;
• examination of the adequacy of the calculation bases and the amount of said taxes and contributions for the period;
• examination of Lalur's bookkeeping;
• examination of the IRPJ Annual Declaration (DIPJ);
• Tax on Industrialized Products - IPI;
• Tax on Circulation of Goods and Services - ICMS;
• Import Tax;
• Service Tax - ISS and others.