After a flood of misinformation about false taxes on PIX and the historic drop in the use of the modality, a Receita Federal revogou a instrução normativa RFB nº 2219/2024 que estabelecia regras para monitorar operações desse modelo e aquelas feitas com uso de cartão de crédito
Meanwhile, the advancement and the retreat of these demands, combined with the large volume of questions from the Brazilian population about fiscal health, they raise an alert about precautions that must be taken permanently in tax management
Transparency and caution with financial documentation control are urgent measures to avoid problems with the tax authorities, mainly for small businesses, liberal professionals and law firms
Even though, for now, banks no longer need to inform the Federal Revenue about financial transactions via PIX and credit card exceeding R$ 15 thousand for companies and R$ 5 thousand for individuals, this monitoring was already taking place and will continue to be done in the case of TEDs, for DOCs, for SACs. So, it is important that you keep the financial control of your company, keep the invoices issued for all fees and the tax documents received from all suppliers
Financial organization is always a decisive factor for the success of a business There are strategies that free entrepreneurs from trouble if the revenue service requests clarification about their operations and, mainly, of problems with the dreaded fine mesh
- Keeping the issuance and receipt of invoices up to date
The issuance of invoices is a legal requirement for law firms and companies in any sector. Each service provided or received must be accompanied by a corresponding tax document to avoid inquiries from the Federal Revenue about amounts transacted without proof
Among common mistakes of lawyers, liberal professionals and small business owners are practices such as receiving fees or payments without issuing an invoice, declare amounts lower than those actually received or fail to record refunds correctly
A simple administrative error brings risks of tax assessments and high fines. That's why, the training of employees to follow good accounting practices is essential. Other possibilities include the use of technologies that streamline processes and the outsourcing of financial management for businesses
- Always separate personal and business accounts
Mixing personal (PF) and business (PJ) bank accounts is a serious mistake that can lead to issues with the Federal Revenue and harm the financial organization of the company
When personal and professional expenses are on the same bank statement, it is more complex to justify financial transactions. In addition to keeping separate bank accounts, record all withdrawals of pro-labore correctly and avoid using company resources for personal expenses, like rent, personal purchases and private trips
- Beware of the tax regime
The wrong choice of tax regime can result in excessive or insufficient tax payments. Law firms and companies can choose between
- Simples Nacional (for revenue up to R$ 4,8 milhões/ano, with a reduced rate, but with some restrictions
- Presumed Profit (taxation on a fixed profit margin, ideal for medium-sized offices
- Real Profit (mandatory for high revenues. Nele, taxes are calculated on the actual profit, what can be advantageous for companies with reduced margins
The revenues of a business change frequently and it is even healthy for them to expand, therefore, review the tax regime annually to ensure that your company always pays taxes in the most efficient and correct way possible
- Made a financial transaction? Register
The lack of documentation on financial transactions is one of the main reasons companies get caught in the tax net. The tax authorities cross-check bank data, fiscal and accounting auditors to identify inconsistencies. Even so, due to inexperience or ignorance, entrepreneurs make high-value transactions without justification, they do not issue receipts for payments received or neglect the contracts for services rendered
There are those who also split a large payment into several smaller transactions to evade monitoring by the Federal Revenue Service, use third-party accounts to move money, or make frequent deposits without tax justification. All these attitudes can lead to losses, sanctions and losses for your business's reputation. It is always better to plan financial operations in a structured way and store all documents that prove the origin and destination of the moved resources
Furthermore, maintain strict control of all receipts and payments, keeping invoices, contracts, proofs of deposits and bank transfers
- Pay attention to deadlines for tax obligations
The failure to meet deadlines for submitting declarations and paying taxes can result in fines, interest and even legal sanctions. Many companies have their financial and tax health threatened by delays in the payment of Simples Nacional, omission of mandatory declarations (DCTF, ECF, DIRF) or errors in filling out the company's Income Tax declaration. One solution is to create a fiscal calendar, rely on specialists in accounting or tax management and use automation tools to schedule payments and declarations, this way you don't have to worry about forgetfulness
If you take these precautions and keep everything in order with your tax control, your business will always have sustainable growth, without headaches with the tax authorities and free from administrative or even judicial sanctions. Take advantage of the beginning of the year to revisit all your strategies and diagnose the level of risk in the finances of your company or law firm
