OBRIGAÇÕES ACESSÓRIAS: O PAPEL DO PROFISSIONAL CONTÁBIL NA IMPLANTAÇÃO DO SPED FISCAL EM UM GRUPO DE EMPRESA DO SETOR SIDERURGICO.

Abstract

This article was aimed to discuss the role of the public system of bookkeeping, focused on the branch Fiscal SPED. The general objective was to identify the challenges faced by professional accounting eao company in the steel industry group, to meet the requirements of this accessory obligation. From the survey that used as a case study methodology, it was possible to the changes through the implementation of various business processes to fit the new system and display the operational process used by it to meet the legal requirements made by the government . Furthermore, it was possible to show how the Fiscal SPED allows the tax authorities instant information, and capable of evidence through cross-checks between customers and suppliers or even through other ancillary obligations fulfilled by the company, which provides greater security the generated information, hinders possible fraud and provides greater approximation of tax with your taxpayer. Keywords: Accounting, taxes, ancillary obligations and Public System of Digital Bookkeeping (SPED)