AUDITORIA DIGITAL – UMA FORMA DE MINIMIZAR AUTUAÇÕES NO CONTEXTO TRIBUTÁRIO

Abstract

The Federative Republic is composed of four powers, namely: Union, States, Federal District and Municipalities in which each regulates how they want to collect their taxes. Business corporations have many ancillary obligations to be declared to these federative powers. Much of the information declared and delivered by companies may be contained in other obligations and often they do not pay attention to these details which may have the same information but with different values. The IRS can act with fines and penalties. The purpose of this paper is to portray the statements that corporations are required to declare, to highlight the risks that companies are exposed to by misreporting, and to report information and solutions that can be found in more than one statement.