Compliance // Tax Analyser 2025

[Permissions] XML Capture and Audit e Delivery Manager: A CNPJ-based permission system has been implemented for users in the XML Capture and Audit and Delivery Manager features. It is now possible to create specific permissions by CNPJ as a standard system setting. However, users with an Administrator profile cannot be assigned company-specific permissions, as administrators have unrestricted access to all companies in the system by default.

File Comparator: A feature for the detailed comparison of TXT files has been implemented. The File Comparator performs a detailed analysis and identifies all differences between two versions of the same TXT file, enabling the precise comparison of changes between original files and their respective amended versions for the same period and tax obligation. The Comparator offers granular, line-by-line analysis, providing greater accuracy in identifying specific changes.

Subscription Adjustments for Thomson Reuters Accounts: Changes have been implemented to align the features available in the Thomson Reuters applications. The main changes include removing NFS-e from the sidebar and filters in the Analytics module, hiding the Document Capturer for Thomson Reuters accounts, and adjusting the charts on the Tax Analyser's Overview screen for the Standard and Premium versions. These modifications aim to reduce errors from using non-subscribed features and to improve interface clarity.

Adjustment to REINF Report 187: The report now exclusively displays withholdings from the R-4020 event, as specified in the original scope. This change aims to ensure the reliability of information for decision-making, eliminate inconsistencies in reported data, and reduce customer questions and support tickets regarding the report's content.

CND Manager - Feature Adjustment: System maintenance has been performed to ensure the filters in the CND Manager chart function correctly. The feature now operates by filtering the period based on the certificate's expiration date, and the "nearing expiration" concept is now defined as 30 days before the expiration date. This fix ensures greater accuracy when querying certificates, preventing incorrect interpretations of expiration dates.

New REINF Audits: New audit features have been developed to expand the tax coverage for REINF and enhance the ability to identify inconsistencies in withholdings. The project included the mapping and specification of 18 new REINF audits, improvements to 2 existing audits, and:

- Creation of a report for the R-4040 event (Payments/Credits to Unidentified Beneficiaries);

- A new R-4010 report (Withholdings for Individuals);

- Audits for monthly simplified deduction were included in the R-4010 event;

- Self-withholding in the R-4020 event to identify income tax (IR) inconsistencies;

- An aggregate value audit in the R-4020 event, validating calculations between the XML file and the standard baseline;

- A new audit for the R-4080 event (Self-Withholding);

- An adjustment to report 188 (Withholdings from Legal Entities without Income Tax) to correctly reflect cases of judicial deposits.

- These implementations aim to meet the demands of clients with complex tax regimes and scenarios, offering greater precision in fiscal analysis.

 

New audits for DCTFWEB / MIT / REINF

The product has been adjusted to accept the new NF-e layout.

The product has been adjusted to clearly indicate which suppliers are classified under the Simples Nacional regime and which belong to the Regime Normal.

A consolidated report has been added that highlights NF-es with Tax-Exempt ICMS.

Audit and Cross-Checking

- New Cross-Checks: Complementary NF-e; Tax Deferral and Exemption; EFD Contribuições vs. CT-e → Validated whether third-party documents and complementary invoices were correctly recorded in SPED.

- Improvement in audit 3220 to display the SPED CST: This provided greater efficiency in compliance analysis and reduced rework.

- Adjustment in Audit 4078: Criticality changed from Warning to Error → Ensured legal compliance with the specific requirements of Sefaz/PI.

- Update to Audit 4068: The severity of Audit 4068 (Absence of the Additional Description for the reference code in Record C110) has been adjusted from "Error" to "Warning." This change correctly reflects that the information is not mandatory, maintaining an alert without flagging a non-existent tax error.

- Date Adjustments in SPED and GIA Cross-checks: Ensures that cross-checks are performed in accordance with current legislation, considering the states that have waived the filing of GIA/GIA-ST.

- Revision of Audit 2188 (ICMS Tax Rates): The new approach allows for handling exceptions with multiple valid tax rates for the same NCM and state, ensuring greater adherence to the specifics of state legislation.

- Expansion of the validation scope with the inclusion of the following cross-checks and audits:

→ Records E220 and E240 (ICMS-ST) for the state of Piauí.

→ EFD Contribuições vs. SPED Fiscal – Record C500 (Electric Energy, Water, and Gas).

→ EFD Contribuições vs. SPED Fiscal – Transportation Services (Record D100).

→ XML vs. SPED Fiscal – validation of Other Expenses.

Filing Manager

- Update of the default SPED Fiscal due date in Piauí to the 20th: Aligned the system with the current legislation, effective from November 2024.

- Renaming of the "Dia de Alerta" (Alert Day) field to "Prazo Personalizado" (Custom Deadline): Improved clarity, indicating it allows for reconfiguring the due date, not just scheduling alerts.

Simples

- Default handling ("Taxed") for items without a tax classification: Prevented processing interruptions and maintained workflow continuity.

XML Audit

- Inclusion of new withheld ICMS-ST fields in the analytical report: Made detailed information on withholdings from the previous transaction available.

CND Manager

- Adjustment to the "Next Check" column on the Certificates screen: Users can now view the next check date for each certificate directly on the screen, reducing analysis time and streamlining the monitoring process.

- Expanded module coverage, now including the cities of Juazeiro, Hortolândia, and São Bernardo do Campo.

- New Coverage (including Guarulhos and Caxias do Sul): Implemented broader municipal scope for monitoring tax clearance certificates.