Programa Nota Fiscal Gaúcha: a percepção dos profissionais da contabilidade

Abstract

The program Nota Fiscal Gaucha – NFG aims through the prizes distribution, to encourage the consumers to request the inclusion of their CPF at the time of invoice issue when they are shopping, thus increasing the ICMS revenue. The program NFG brought some requirements for companies such as placing the program poster at the store making the customer aware that the company is participating, requesting to the customer wishes to have the CPF included in the invoice as well as sending a file to the SEFAZ containing the transaction records. With this purpose, this research presents a survey of the perceptions of the NFG Program by professionals that work in accountancy business in Santa Maria-RS and the expected benefits, doubts, difficulties and how they guided their customers throughout the program implementation. The participants believe that the program aims to avoid companies’ tax evasion, counting on the tax payer to be the main fiscals. It has been verified that the preparation level and perception of the researched professionals is good and they accessed the SEFAZ website to build up a solid base for their researches being the public sector the biggest benefited from this practice. The professionals find difficulties in sharing their knowledge as very often the businessmen are not open for changes and they still are not complying with the program requirements since they believe that they will not suffer penalties.