DDSA

The Sinief Adjustment No. 8 of the National Council of Finance Policy (Confaz) provides the possibility for states to share taxpayer information.

It is worth clarifying that the aforementioned data exchange will take place through the Public Digital Bookkeeping System (SPED) environment, which gathers all the accessory obligations of legal entities.

Currently, only the taxpayer’s home state has access to the aforementioned Public Digital Bookkeeping System (SPED). As of 01/01/2020, the other states that wish to obtain certain information may submit a request, specifying the data they need, the period, and the reason for doing so. Subsequently, the State of origin must respond within 10 (ten) days.

In this way, the states will be able to verify more easily if the legal entities are paying their taxes correctly, fulfilling the accessory obligations, as well as if there was credit generation in certain operations.

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