Courses

FISCAL ROUTINES

Legislation, concepts, routines and procedures in order for the companies to attend the principal and the ancillary obligations.

EMENTA

Through practical examples, the course aims to demonstrate the basic practical aspects related to the companies’ fiscal area, to provide the professionals with the necessary knowledge to understand the adopted concepts, routines and procedures in the operations and installments encompassed by the IPI, ICMS and ISS incidence.

MAIN APPROACHED TOPICS

• NF-e fulfillment procedures.
• Fiscal area recommended fiscal procedures.
• Electronic correction letter emission procedures.
• Electronic invoice expiration date.
• NF-e return procedures.
• Law 12.741/12 aspects, especially of NF-e taxes.
• ICMS 4% incidence cases.
• State and Federal legal reasoning aspects.
• Unified aliquot application rules.
• Unified aliquot inapplicability cases.
• NF-e fulfillment procedures.
• Procedures for “Simples Nacional” opting suppliers.
• Tax treatment regulations.
• Product classification.
• Premises for negative, positive and neutral lists.
• Tax exemption and discharge procedures.
• Credit glossa limitation aspects according to the law resolution 3.166/2001.
• Calculation basis reduction cases – own ICMS.
• Commodities tax substitution procedures.
• Substitute taxpayer and substituted taxpayer concepts.
• Tax substitution regime subjection aspects.
• ICMS/ST calculation basis information.
• Information about the added value margin.
• ICMS/ST procedures to ascertain and recollection deadline.
• Transportation tax substitution cases.
• Aliquot differential aspects.

TARGET PUBLIC

Fiscal department professionals and others related to this matter.

COURSE LOAD

8 hours.