The mechanism created to simplify revenue led entrepreneurs to respond for taxes they have not received – and often suspicious
Summary
The tax replacement has generated unsustainable debt for small businesses, which requires greater tax control and a specialized guide to avoid liabilities and financial evaluations.
The tax replacement, the debit mode of ICMS and other indirect taxes have been designed to accelerate collection and prevent evasion. In practice, however, it has placed small businesses – including those framed in Simples Nacional – in critical financial situations, with debts that can exceed their payment capacity.
“Recent cases strengthen that tax failures in the tax replacement chain are not only bureaucracy: the STJ has understood that the disagreements in the calculation basis can configure crime, not simply default. Furthermore, there have been precedents of reimbursement for the Taxi Exna. Tax management of micro and small businesses.
Edna underlines that the lack of information and the complexity of the legislation increases the risk of assessments.
“There are entrepreneurs who discover the collection only years later, when the responsibility already compromises personal activities. Therefore, it is essential to understand where the obligation comes from and make sure it is legitimate”, he warns.
The expert advises that small companies strengthen tax monitoring, revision of contracts and maintain rigorous documentary control of the transactions subject to tax replacement.
“More than paying to date, it is necessary to take preventive measures and efficient internal controls to reduce risk,” says Edna Dias.
The recent case involving Ultrafarma and Fast Shop, investigated in the Icarus operation, strengthens the expert warning.
“Although the companies involved are large, the episode shows how tax replacement can generate significant liabilities. For small businesses, which often operate with tight margins and limited resources, it is essential to look for a specialized guide and implement preventive checks,” says Dias.
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Source: Terra

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