SPED: um estudo sobre sua exigibilidade nas empresas brasileiras conforme a lesgislação tributária

Abstract

The Present Work aims to demonstrate how implementations, as liabilities and as implications of the Public Digital Bookkeeping System (SPED) in Brazilian companies that choose Simple, Real Profit and Presumed Profit through a descriptive study grounded in the study of Federal Legislation, state and Municipal force, framed Bibliographical as with approaches that characterize qualitative. This research was done in Dourados - MS and grounded in Federal Law, State and Municipal. Through these laws was carried out the data collect, and was found that Simples Companies have a few requirements compared with Real Profit and the Presumed Profit, what means that the companies that choose real profit and presumed profit are required to submit all such liabilities that do Legislation determines SPED: Electronic Invoice (NF-e) Fiscal Electronic Service Note (NFS-e), Tax Bookkeeping (ECF), digital Tax Bookkeeping (EFD) EFD - Contributions and Bookkeeping digital (ECD), while as required Companies are Simples only to present a NF-e and NFS-e.