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Authors
Advisor(s)
Abstract(s)
A informação proveniente do Standard Audit File for Tax purposes - versão portuguesa, SAF-T (PT)- servirá ao preenchimento automático de um número significativo de campos dos anexos A e I da Informação Empresarial Simplificada (IES), contemplando esta regras de validação do conteúdo reportado. O SAF-T (PT) deverá ser, então, reportado numa fase preliminar, num processo que visa a simplificação e normalização do preenchimento da IES. Este novo processo obriga a um trabalho prévio por parte dos Contabilistas Certificados no sentido de garantir que o SAF-T (PT) permite o integral cumprimento das regras que são objeto de verificação pela Autoridade Tributária e Aduaneira no âmbito da submissão do ficheiro, de modo a que o mesmo seja devidamente validado. O Estágio teve lugar no departamento de Tax Reporting and Strategyda PwC, no período compreendido entre setembro de 2018 junho de 2019. O relatório de
estágio possui assim, como objeto de análise, o SAF-T (PT) e a IES na forma como se relacionam, considerando as mais recentes alterações sofridas por esta declaração. O objetivo passará pela análise de todo o processo relacionado com o processo de validação e submissão do ficheiro SAF-T (PT), tendo como referência os diplomas legislativos e outra informação técnica já publicada sobre a matéria. Com a descrição deste processo, serão apresentados os constrangimentos verificados, bem como algumas sugestões para possíveis melhorias a implementar pelas entidades envolvidas neste projeto.
Standard Audit File for Tax Purposes (Portuguese version, SAF-T (PT)) information will automatically fill in a significant number of fields in attachments A and I of the Simplified Business Information (IES), that should respect some validation rules. The SAF-T (PT) should be reported at a preliminary stage in a process that should simplifying and standardizing the completion of the IES. This new process requires prior work by Certified Accountants to ensure that SAF-T (PT) allows full compliance with the rules created by the Portuguese Tax Authority, to a file submission without errors. This internship took place in PwC, in Tax Reporting and Strategy department, between September of 2018 and June of 2019. The internship report has SAF-T (PT) and IES as its analysis object and the relation that they relate to each other, considering the most recent updates to this statement. The objective will be to analyze the all process related to the validation and submission steps of the SAF-T (PT) file, with reference to the tax legislation and other technical information already published on the subject. This description process will present the constraints verified, and suggestions as well, that should improve the process by the involved entities.
Standard Audit File for Tax Purposes (Portuguese version, SAF-T (PT)) information will automatically fill in a significant number of fields in attachments A and I of the Simplified Business Information (IES), that should respect some validation rules. The SAF-T (PT) should be reported at a preliminary stage in a process that should simplifying and standardizing the completion of the IES. This new process requires prior work by Certified Accountants to ensure that SAF-T (PT) allows full compliance with the rules created by the Portuguese Tax Authority, to a file submission without errors. This internship took place in PwC, in Tax Reporting and Strategy department, between September of 2018 and June of 2019. The internship report has SAF-T (PT) and IES as its analysis object and the relation that they relate to each other, considering the most recent updates to this statement. The objective will be to analyze the all process related to the validation and submission steps of the SAF-T (PT) file, with reference to the tax legislation and other technical information already published on the subject. This description process will present the constraints verified, and suggestions as well, that should improve the process by the involved entities.
Description
Mestrado em Contabilidade
Keywords
IES SAF-T (PT) Informação Obrigações fiscais Information Tax compliance
Citation
Luz, C. S. S. (2021) Informação empresarial simplificada: o processo de implementação do SAF-T (PT). (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15692