Maintaining the fiscal regularization of a company is essential to avoid problems in inspections. Tax and accounting obligations vary according to the tax regime adopted and the type of activity performed by the business. Fulfilling these requirements ensures compliance with legislation and reduces operational risks.
To understand better, it is important to know the different tax regimes, such as real profit, presumed profit, simple national and MEI. After this understanding, it is possible to delve into the main tax and accounting obligations that every company must follow to maintain its activities in a legal and organized way.
What are tax obligations and why are they important?
Tax obligations are the duties that companies have to fulfill before the government, such as the payment of taxes, the delivery of statements and the issuance of tax documents. Failure to comply with these obligations can lead to fines, interest and even the company’s registration in the active debt, which makes it difficult to access credit and can compromise the reputation of the business.
Some of the main tax obligations include:
– Corporate Income Tax (IRPJ): Federal tax levied on the company’s profit;
– Social Contribution on Net Income (CSLL): Federal Contribution for the Financing of Social Security;
– Social Integration Program (PIS): federal contribution aimed at financing the payment of unemployment insurance and salary bonus;
– Contribution to the Financing of Social Security (COFINS): federal contribution for the financing of Social Security;
– Tax on Industrialized Products (IPI): federal tax levied on industrialized products;
– Tax on the Circulation of Goods and Services (ICMS): State tax levied on the circulation of goods and the provision of services;
– Tax on Services (ISS): Municipal tax levied on the provision of services;
– Declarations: Declaration of Federal Tax Debits and Credits (DCTF), Digital Accounting Bookkeeping (ECD), Digital Tax Bookkeeping (EFD), among others;
– Issuance of invoices: Issuance of Electronic Invoices (NF-e) to document the operations of the sale of goods and provision of services.
technology as an ally in fiscal management
Technology has proved to be a great ally in the fiscal management of companies. Business Management Systems (ERPS) automate processes, facilitate the issuance of invoices, generate accurate reports and ensure compliance with legislation. In addition, integration with accounting systems and e-commerce platforms optimizes time and reduces the risk of errors.
Tips for efficient fiscal management
It is essential that companies know their tax obligations, identifying all the requirements applicable to their segment and keeping up to date on possible changes in legislation. The organization of tax and accounting documents is also essential, ensuring that they are always accessible for consultations and audits.
The use of technology can facilitate tax management, through software that automate processes and improve fiscal control. In addition, having the guidance of an accountant or tax consultant contributes to legal compliance and risk reduction. Finally, a well-structured tax planning makes it possible to optimize the tax burden and avoid financial unforeseen.
