By Helo Reinert | For o Valor, de São Paulo
Accountants, lawyers and even relatives with some knowledge on the subject agree that the last ten years there has been a change in the taxpayer behavior. The intersection of information and the increase in oversight of IRS (Internal Revenue Service) increased the risk of going through Income tax inspection and of fines. Often the solution is to hire experts to do the job, which can cost from R$ 99.00 to R$ 50 thousand, depending on the number of hours and the complexity involved.
The jobs typically start soon after Carnival. At this time, the law firm Choaib, Paiva and Justo carries an extra activity. For lack of familiarity and security on a specific issue that could bring headaches and financial losses, entrepreneurs and executives disclose their personal assets and financial transactions to people that are in charge of preparing an undeniable statement of income tax. It is time to reveal if clients are disciplined, messy or impulsive.
The disciplined arrive with documents and vouchers sorted into folders labeled. The messy can bring a chaotic box full of relevant documents. And the impulsive, envelopes with vouchers that often cannot be used in declarations. "We created a certain loyalty to the client who does not want to expose his heritage," says Samir Choaib.
The rise of class C also offered a new audience for companies specialized in income tax declaration. H & R Block serves, in general, those who never had an accountant, who is not familiar with filling in the form of IRS and fears going through Income tax inspection.
Among the clients that also keep in contact with the company, there are the motivated by doubts about how to proceed in cases of estate with formalization of sharing of goods and for communicating the Definitive Country Exiting, which also require a settlement of payments with the IRS and specific Income Tax Returns. "The revenue is increasingly demanding and the taxpayer responds to it becoming more careful", says Eliana Lopez, coordinator of company’s Income Tax.
H & R Block has expanded its portfolio of clients by partnering with companies. List prices start at R$ 99.00, for a simple Income Tax Returns involving a source of income. The more complex costs from R$ 175.00 plus an amount to be calculated from the use of the monthly tax payment on extra personal income, calculation of capital gain or variable income.
The auditing and consulting firm Mazars has expanded its operations in a specific niche: the expatriates. Most of them are employees of multinational companies who came to work in Brazil and develop activities related to global events, including the World Cup and the Olympics.
Patricia Rosa, manager of tax advice who works in Rio de Janeiro office, said that the public has a particularity. Some of it gets paid in Brazil and abroad, but the capital gains need to be declared in the local tax domicile. Although small - last year there were 80 Income Tax Returns in the cities of Rio and São Paulo - the market for expatriates has grown tremendously over the past five years.
Crowe Horwath customers are in small and medium enterprises with revenue to $ 240 million overall. Among them, the accounting division prospects clients considered individual, especially the partners. Daniel Nogueira, a specialist manager in income tax, says that the novelty of the year was the digital certification. 90 % of his clients obtained such authorization. The facility, however, does not reduce the work of the professionals involved with the Income Tax Returns. It is necessary to check the information provided in pre - filled base and, if necessary, make corrections.
Renato Mendes, from RSM Fontes, said that part of the office that handles the partners’ companies income tax accounts for 10 % of the clientele. The bulk of the work is related to the Income Tax Returns of Legal Entities that professionals from RSM Fontes serve, in general companies of large and medium size.