Post by account_disabled on Mar 12, 2024 5:23:08 GMT -5
Interested companies as an obstacle, given its complexity and high implementation cost. Although this requirement remains in force, as of 2016, through IN RFB No. 1,612, an alternative modality, Recof-SPED, was created, which exempts companies from maintaining this type of system, as long as they use the " Block K" of the Public Digital Bookkeeping System (Sped), which corresponds to the Production and Stock Control Register. It is, therefore, an adjustment that made entry into the regime cheaper and simpler for new interested companies, especially considering that the use of Sped is already an obligation for most companies operating in foreign trade.
Thus, considering the recent simplifications of the regime, what can be seen is that low adherence is due to companies' lack of knowledge on the subject, as the old stigma remains that it is an elitist program aimed at a small business group. . Furthermore, research carried Belgium Phone Number Data out by the RFB itself reveals that most exporting companies, before qualifying for special regimes, tend to seek specialized help, so that greater popularization of Recof necessarily involves familiarizing lawyers and consultants with the current program requirements and benefits.
In our view, the only real obstacle to greater adherence to Recof nowadays, whether in the traditional modality or in Recof-SPED, is the lack of standardization regarding ICMS on imports. This is because, unlike what happens in drawback — which, due to its popularization, had its suspension regulated within the scope of CONFAZ [6] —, in Recof the ICMS-import remains chargeable, with the exception of operations carried out in the states of São Paulo [7] and Paraná [8] and aeronautical sector operations in the state of Rio de Janeiro.
Thus, considering the recent simplifications of the regime, what can be seen is that low adherence is due to companies' lack of knowledge on the subject, as the old stigma remains that it is an elitist program aimed at a small business group. . Furthermore, research carried Belgium Phone Number Data out by the RFB itself reveals that most exporting companies, before qualifying for special regimes, tend to seek specialized help, so that greater popularization of Recof necessarily involves familiarizing lawyers and consultants with the current program requirements and benefits.
In our view, the only real obstacle to greater adherence to Recof nowadays, whether in the traditional modality or in Recof-SPED, is the lack of standardization regarding ICMS on imports. This is because, unlike what happens in drawback — which, due to its popularization, had its suspension regulated within the scope of CONFAZ [6] —, in Recof the ICMS-import remains chargeable, with the exception of operations carried out in the states of São Paulo [7] and Paraná [8] and aeronautical sector operations in the state of Rio de Janeiro.