As of January 1, 2020, State Treasuries will be able to share taxpayer information. The measure is included in the Sinief Adjustment No. 8, published by the National Council of Treasury Policy (Confaz), and should facilitate the inspection processes.

This data exchange will take place in the environment of the Public System of Digital Bookkeeping (SPED), which brings together all the accessory obligations of companies. According to the rule, the state interested in knowing about the taxpayer’s operations must present a request with the reason and the period of assessment desired, and the state of origin will have a period of ten days to send an answer.

This is an extension of the current format. Today, the data in the Digital Tax Bookkeeping (EFD) is restricted to the taxpayer’s home state. The outsiders, who are the sales destinations, for example, basically have access to the invoices that are issued.

The possibility of the Federal, State and Municipal Public Treasuries sharing information is foreseen in the National Tax Code (CTN), more specifically in article 199, but only if established, in a general and specific manner, by law or agreement, as is the case here.


The Tax Team is available for further clarifications on the subject.


Tax Team – DDSA Attorneys at Law

Deixe um comentário

O seu endereço de e-mail não será publicado. Campos obrigatórios são marcados com *