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Terminado o Carnaval, o sentimento geral é que 2018 finalmente começou! Se é ressaca carnavalesca não sabemos, mas o ano já começa com a divulgação de interessante notícia que pode mexer com seu bolso. Conforme matéria veiculada pelo jornal Valor Econômico no dia 15 deste mês, a Receita Federal do Brasil divulgou um recorde em autuações em 2017, com um expressivo aumento de 68,5% em comparação ao volume do ano anterior. Se por um lado a notícia pode merecer aplausos do ponto de vista da eficiência istrativa, de outro, em especial dos contribuintes, nos valendo do ditado de que “cachorro picado por cobra tem medo de linguiça”, a notícia acende mais que um sinal de alerta sobre os riscos em suas operações comerciais e pessoais, trazendo aquela pulga atrás da orelha sobre eventuais abusos praticados. Inserida dentro de um cenário de necessidade de aumento das arrecadações pelo Governo Federal, a notícia vem acompanhada da agora recentíssima Portaria PGFN 33/2018 que, dentre outras medidas, regulamentou o procedimento de averbação pré-executória da dívida ativa da União que, em suma, consiste na possibilidade de averbação junto à matrícula de bens imóveis, da existência de crédito exigível por parte da Fazenda Federal. Cientes de que o procedimento de constituição do crédito tributário ou por uma grande desburocratização, atualmente sendo possível com base na simples declaração do contribuinte quanto à dívida não recolhida, torna-se fundamental ao empresário nacional a consciência da integração de seus controles contábeis com suas efetivas práticas comerciais e istrativas, derrubando uma comum falta de comunicação entre os departamentos, de maneira que registrem, e daí tributem, efetivamente a realidade de suas operações. Fato é que se por necessidade de geração de caixa ou pela simples (e louvável) evolução istrativa federal, o cerca está cada vez mais se fechando, hoje se compondo de medidas eficientes de cruzamento de dados, apurações céleres e medidas coercitivas ao efetivo pagamento das autuações, conjunto este que demanda, mais do nunca, a atuação de profissionais que possuam esta visão integrada do seu negócio. Se outrora uma obrigação fiscal pressupunha um longo caminho para apuração do tributo, posterior exigência istrativa e ainda uma discussão judicial por décadas, hoje um ivo fiscal não provisionado, dentro de uma realidade de carga tributária já exaustiva, pode representar o fim de uma atividade empresarial sadia. Prévia ou posterior, a avaliação da efetiva obrigação fiscal a por critérios técnicos, os quais, partindo da compreensão do seu negócio, podem representar o sucesso na discussão. Pense nisso.

Rafael Zanini França

Sócio do PMKA Advogados

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