TAX ROUTINE ISS – RETENTION OF OUTSOURCING SERVICES

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TAX ROUTINE
ISS – RETENTION OF OUTSOURCING SERVICES (Task done in a monthly basis)
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Keep up with specific legislation
Document classification
Vendor data base analysis Field in SAP (ERP), if not available, set up in ARIBA by approval chain
Vendors from another city need to be checked in City hall system, if not there, apply percentage
Bill the invoice related to vendors from another city
Copy of documents
Prepare calculation sheet
Verify outstanding taxes and information in previous periods (Just to make sure)
Print the tax payment form from São Paulo City Hall website
Review, approval and follow up the payable process
Post the entries
ISS – SERVICES TAX ON BILLINGS (Task done in a monthly basis)
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Book the billing
Prepare calculation sheet
Print the tax payment form from São Paulo City Hall website
Review, approval and follow up the payable process
Post the entries
Input the total amount of billing into IBGE website
PIS/COFINS/CSLL – RETENTION OF OUTSOURCING SERVICES (Task done 2 times a month)
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Keep up with specific legislation
Document classification
Analysis of vendor’s payments occurred in first fifteen days (according to the Law)
Copy of documents
Prepare calculation sheet
Print the tax payment form from Federal Government software
Review, approval and follow up the payable process
Post the entries
Feed the DIRF sheet control
PIS /COFINS ON BILLING – Tax for Social Integration Planning/ Social Contribution on Billings (Task
done in a monthly basis)
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Keep up with specific legislation
Confirm the billing amount in the month, credits related to electric energy, building rent,
equipment rent, outsourcing services, etc
Analysis, identification and post entries related to credit from Governmental Invoices
Billing information basis
Prepare calculation sheet
Print the tax payment form from Federal Government software
Review, approval and follow up the payable process
Post the entries
IRRF – INCOME TAX WITHHELD AT SOURCE (Task done in a monthly basis)
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Keep up with specific legislation
Document classification
Consult in Federal Government website in order to check if vendor is a SIMPLES associated
Document classification
Prepare calculation sheet
Print the tax payment form from Federal Government software
Review, approval and follow up the payable process
Post the entries
Feed the DIRF sheet control
INSS – RETENTION OF OUTSOURCING SERVICES (Task done in a monthly basis)
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Keep up with specific legislation
Document classification
Copy of documents
Prepare calculation sheet
Print the tax payment form from Ministry of Social Security website
Review, approval and follow up the payable process
Post the entries
IRPJ/CSLL (Task done in a monthly basis)
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Generate a balance sheet (reduction/suspension)
Identify additions (not deductible expenses)
Identify exclusions
Prepare calculation sheet
Print the tax payment form from Federal Government software, just in case it a profitable
operation
Review, approval and follow up the payable process
Post the entries
DCTF – DECLARATION OF FEDERAL CONTRIBUTIONS AND TAXES (Task done in a monthly basis)
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Generate a payment report from Federal Government website
Find and copy all payments done with tax payment form (DARF)
Keep up with (DCTF) software version in Federal Government website
Input all data information in the software/declaration
Prepare a comparative between DARF x Calculations x DCTF x DIRF X Payroll information
Review, approval and sending declaration by signing it up with digital certificate
Generate a safety copy of declaration
DACON – DECLARATION OF SOCIAL CONTRIBUTION (Task done in a monthly basis)
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Confirm the billing amount in the month, credits related to electric energy, building rent,
equipment rent, outsourcing services, etc
Copy of all payments done with tax payment form related to PICS/COFINS
Copy of all invoices related to governmental (as client)
Keep up with (DACON) software version in Federal Government website
Input all data information in the software/declaration
Comparative between DARF x Calculations x DACON
Review, approval and sending declaration by signing it up with digital certificate
Generate a safety copy of declaration
DIRF – WITHHOLDING TAX DECLARATION (Task done in an annual basis)
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Analysis of all retentions done related to outsourcing services (IRRF/PCC) occurred during the
year
Comparative between retentions done and Income and Tax Withholdings Return received from
vendor
Comparative between DCTF x DARF x DIRF x Calculations x Payroll information
Input all data information in the software/declaration
Review, approval and sending declaration by signing it up with digital certificate
Send the Income and Tax Withholdings Return to vendors
Generate a safety copy of declaration
DIPJ – INCOME TAX RETURN (Task done in an annual basis)
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Input the costs, expenses and revenue in the respective folders
Input the IRPJ and CSLL calculation
Input all information related to Balance sheet
Inform the amount of transfer price calculation, Just in case
Inform values related to Royalties
Comparative between DIPJ x DCTF x DIRF x DACON x SPED x Balance sheet x Trial Balance
Review, approval and sending declaration by signing it up with digital certificate
Generate a safety copy of declaration
SPED CONTÁBIL – DIGITAL KEEPBOOKING (Task done in an annual basis)
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Extract the accounting data from SAP
Import accounting data base from SAP to Mastersaf
Validate accountant data
Generate customized process and trial balance generation (Mastersaf)
Agglutinations of new # account (Just in case)
Validate of chart of account of the company x chart of account provided by government
Checking of balance sheet and trial balance Mastersaf x balance sheet and trial balance of DIPJ x
balance sheet and trial balance of SAP
Review, approval and sending declaration by signing it up with digital certificate
Generate a safety copy of declaration
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