The importance of storing and organizing electronic documents

Increases in the market, the number of articles and electronic document storage offerings, mostly Electronic Invoice (NF-e). But much of it is shallow, with erroneous data and, amazingly, not properly informing all documents need to be stored and delivered to the tax authorities on request. This is worrisome because misinformation circulating may pose severe penalties and fines, in addition to the entrepreneur’s arrest risk.

The said legislation for the regulation of electronic documents there are SINIEF adjustments, as stated by the Article 100, section IV, of the National Tax Code, where the agreements by and between the Federal Government, States, Federal District and Municipalities, They are complementary norms of laws, treaties and international conventions and decrees. Once entered into an Agreement and SINIEF Set between two or more States or DF (Federal District), it must be ratified (or not) by the respective State Assemblies. Only after approved legislatively, covenants come to be effective, it is the legislature of each state and the Federal District that by ratifying the Convention, the set as valid. The same applies to municipalities.

Taking the reasons for the law, the custody of electronic documents goes far beyond the NF-e (model 55, SINIEF 07/05), it also applies to other documents such as the CT-e (SINIEF 09/07) , MDF and (SINIEF 21/10), and NFC, DC and in addition to NFS and it depends on the laws of each municipality.

Another important law that could not fail to mention is the number of 8,137, 27.12.1990 of the National Tax Code, which establishes crimes against the tax order and can render a sentence of two to five years in prison, plus the application of a fine on Article I (first) which says: “It is a crime against the tax order (…) deny or fail to provide, when required, invoice or equivalent document concerning the sale of goods or provision of services, effectively held, or suppliers her at odds with the law. “. So it is essential to alert and inform taxpayers that need to store your electronic documents correctly.

The entrepreneur has to keep in mind three basic premises before storing any of these documents:

• Check the digital signature of the document.
• Check the authenticity of the document by the issuer SEFAZ.
• Ascertain the existence of the use permit from the document.

The tools that only keep the documents or only validate upon registration of the transaction and does not track its events, may contain errors and generates tax liability to organizations. We still need to add one more important item in the management of electronic documents, which is the recipient of the manifestation (MD and SINIEF Set 05/12), which increases its requirement for all beverage industry and cigarettes now in the middle of this year.

The obligation to store electronic documents goes far beyond simple storage of documents, you need to be aligned with their legal relationships preventing possible headaches.

Full article: http://corporate.canaltech.com.br

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