The tax consulting provides to our clients highly skilled services to our clients to strategic management of the tax burden to ensure the company fiscal responsibility to the Union, State and City. Our team of experts works closely in all sectors of the economy, developing technically feasible alternatives, committed with the current law and legally secures, to prevent undue disbursements or penalties arising from failure to comply with tax obligations. Listed below are the areas of coverage:

Permanent Tax Consultancy: we develop an interpretation of the complex tax rule offering a differentiated service and having vast experience in the fields of federal, state and local governments.

Labor and Social Security Consultancy: the services cover all aspects arising from labor relations and employment or contracts for services, outsourcing, partnership, concessions, licensing and franchise as well all the practices developed by the company, from hiring to the termination of employment contracts or employment  and, in addition to other ways of contraction, always aiming to the reduction of litigation (labor claims) and accidents or questioning by the authorities (Ministry of Labor and Social Security).

Tax Recovery and Tax Planning: The purpose of this company is the consultancy of tax planning, identifying the possibility of recovery of unduly paid taxes, and the analysis and interpretation of all tax laws, as well as the performance in administrative and judicial litigation including for the purpose of contesting undue reputable requirements or to postulate the repetition of the tax fully paid.

Taxation of Individuals: Our team of professions advises shareholders, individuals, to prepare the income tax return, as well as aspects related to taxation, including mergers, demerger, succession and/or corporate reorganization.

The consultancy includes assistance on issues related to the business life, serving issues involving contracts and business operations, such as franchising, factoring, leasing, service, rental, partnerships, agency, distribution, representation, joint ventures, mergers, acquisitions, among others. We also serve corporate matters, since the formation of companies, instrumentalization of corporate transactions, advising and implementing the sale of equity interests or assets paid up, among others.

Organizational Development

• Business diagnosis
• Organizational restructuring
• Planning of successions (Holding companies)
• Jobs and salaries reorganization
• Performance of evaluation

Enterprise Management Tool

• Strategic business planning
• Budget results
• Cash flow
• Management costs
• Evaluation of agricultural output
• Evaluation of economic and financial output
• Planning sales goals
• Method of pricing sales
• Planning and management of risk in business

Process Management

• Evaluation of internal controls and processes
• Operating procedurals manuals
• Internal Control System (ICS)

Business structuring and restructuring

• Definition of strategic and tactical plans
• Studies of new alternative for operational models
• Definition or rearrangement in the composition of the sources of funding
• Monitoring and adjustment of models and business processes

The Viegas Auditors has rich experience and skills to act in the administrative litigation and through its associated offices or partners, support and do the follow up in the legal sphere, including contesting undue reputable requirements or to postulate the repetition of the tax fully paid.

The area of tax and fiscal audit offers highly qualified services to the strategic management of the tax burden to ensure the fiscal responsibility of companies to the Union, States and Cities. Our team of experts works preventively to avoid undue disbursements or penalties arising from failure to comply with tax obligations, through the following methods:

 - Preventive and periodic review covering the verification of the several taxes and contributions due.

 - Assistance in preparation and review of auxiliary obligations “DIPJ”, “DACON”, “DCTF”, “DIRF”, “PER/DCOMP”, “GIA” and others.

 - Analysis of tax bookkeeping.

The services can be developed monthly, quarterly, semiannually or annually, according to the controls, features and convenience of your business.

It can target the implementation, organization and maintenance of internal routines and controls of the organization, maximizing the results safely. This work covers all areas of risk, being executed by an auditor and/or an audit team, permanently trained and supervised, assigned full-time in the company.

The external audit services can develop on a timely manner or under a fixed regime, allowing a proactive interaction with the daily routines of the company. In the implementation of these services are checked all the practices of the company and its employees, in order to investigate, among other things, the perfect observance of tax and labor legislation as well as the controls aspects of the company.

According to the international auditing standards, the internal controls are defined as follows:

"Internal control comprises the organization plan and all methods and measures, coordinated, used in a company to protect its assets, verify the accuracy and reliability of its accounting data, increase operational efficiency and promote obedience to the established administrative guidelines. This definition sometimes may be broader than the meaning given to the term. It is recognized that a 'system' of internal control extends beyond matters directly related to the functions of accounting and finance departments. "

In the audit, are also evaluated the accounting and administrative controls. Accounting controls comprise the organization plan and all methods and procedures for and directly related to the safeguarding of assets and reliability of financial records. They usually include controls just like the system of authorization and approval, separation of duties and record keeping and reporting, and those concerning the operation or custody of assets, physical assets controls and internal audit.

Administrative controls are those related to the organization plan and all methods and procedures concerning mainly to the operational efficiency and obedience to the administrative guidelines and usually relate only indirectly to the accounting and financial records. In general, they include among other controls, statistical analysis, time and motion studies, performance reports, training programs for employees, and quality controls, etc.

Considering the company's intention to have an audit service in order to allow this greater degree of reliability and efficiency in their internal tasks, as well as provide a constant improvement of internal controls our proposal is divided into two parts, as follow:

ACCOUNTING AUDIT, COVERING THE FOLLOWING AREAS:

   - Cash and banks.

   - Purchasing, bills to pay, payments.

   - Sales, bill to receive, collections.

   - Inventory and cost control.

   - Control of assets – Fixed assets and investments.

   - Human Resources Department.

   - Bookkeeping and tax calculations.

AUDIT OF FINANCIAL STATEMENTS

In connection with the examinations described in the items above, we will examine the financial statements raised in the balance sheet date subsequent to the emission of opinion about them, consolidated in INDEPENDENT AUDITORS' REPORT.

The examination of financial statements includes the verification of the correction of the equity accounts and income and also the tax aspects related to it. As well the monitoring of all procedures necessary to the closing of the balancing sheet, review the provision for the tax payment.

We perform audit services to support the processes of purchase, sale, merger, demerger through services that involve the review and analysis of financial statements, aiming to the contingency of assets and liabilities not recorded in accounting, as well as the valuation of civil, labor and tax claims proceedings, whose outcome is difficult to certificate, and other risks in the business, aiming to adjust the financial statements for defining the transaction’s value.