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Services


  • Corporate
    and Management Accounting

    Corporate and Management Accounting

    BPS4 can assist your company in fulfilling the accounting procedures inherent in the company’s activities, considering all the processes required by the legislation and the standards and practices adopted in Brazil:

    • Analysis of original supporting documentation and accounting classification according to the Brazilian accounting rules and principles currently in force;
    • Registration of documents on ERP system;
    • Analysis and registration of various provisions and reversions, prepaid expenses and deferrals;
    • Updating of balances from financial applications, loans, loan agreements, partnership agreements and financings with monthly appropriation of charges and updates, as provided for in contracts and support documentation sent by the Contractor;
    • Calculations of equity equivalents in invested enterprises, if applicable, as provided for in the support sent by the Contractor;
    • Elaboration of analysis and monthly reconciliation of balance sheet accounts;
    • Monthly issue and dispatch of standard management reports;
    • Financial Statements, except for explanatory notes to balance sheets;
    • Organization and dispatch of documents to be stored in physical file as indicated by the Contractor;
    • Preparation of electronic files for the annual report to the Accounting Public Digital Bookkeeping System (SPED in Portuguese), in the event that the dispatch is mandatory for your company;
    • Reconciliation of Income and Social Contribution taxes for refund/compensation;
    • Taxes deducted at source (IRRF, CSLL, PIS, COFINS, ISS, INSS, CIDE);
    • Elaboration and transmission of accessory obligations concerning the Federal Income Tax Return.

    Fixed Assets

    • Registration of all fixed assets transactions on ERP system for accounting purposes;
    • Write-off of assets in the event of sale, donation, obsolescence, etc.;
    • Monthly calculation and accounting of depreciation/amortization.

    Inventory

    • Insertion of all stock movements on ERP system for accounting purposes;
    • Calculation and accounting of cost of goods sold through the average cost method;
    • Registration of documents related to goods import.
  • Direct and Indirect Taxes

    Direct and Indirect Taxes

    Our Tax Department works to guarantee your company has the best tax performance, with constant monitoring of alternatives in order to promote tax payment fair and correctly, taking advantage of all the benefits which can be offered by the law.

    Direct Taxes

    • Monthly calculation of Corporate Tax(IRPJ) and Social Contribution on Net Income (CSLL);
    • Reconciliation of Income and Social Contribution taxes for refund/compensation;
    • Checking of the real profit computation and CSLL calculation basis;
    • Control of Tax Loss and Negative CSLL basis;
    • Elaboration of Tax Bookkeeping (ECF);
    • Elaboration of Refund Application and Compensation Acknowledgement forms (PER/DCOMP) [during the period BPS4 is in charge];
    • Issue of Inland Revenue Collection Documents (DARFs) for IRPJ/CSLL;
    • Updating of taxes/contributions for refund.

    Indirect Taxes

    • Analysis of received and issued tax invoices by sampling;
    • Reconciliation of tax invoices with the tax records books;
    • Calculation of taxes and contributions on revenues (IPI, ICMS, ISS, PIS, COFINS);
    • Issue of collection forms of taxes and contributions;
    • Elaboration of receipts for calculations of the taxes and contributions mentioned;
    • Issue of legal tax books, if applicable;
    • Elaboration and transmission of the ancillary obligations (GIA de ICMS, DCTF, DIRF, EFD-Contributions, Sped Fiscal);
    • Elaboration of Refund Application and Compensation Acknowledgement forms (PER/DCOMP) [during the period BPS4 is in charge];
    • Credit control of the Brazilian tax on the circulation of goods, interstate and intercity transportation and communication services (ICMS) on fixed assets (CIAP);
    • Organization of tax documents and files;
    • Guidance on taxes on the current transaction.

    Revenue

    • Analysis of billing requests and framework for pertinent tax legislation;
    • Issue of tax incomes, according to the layout specified by the contractee.
  • Financial Services

    Financial Services

    Accounts payable

    • Analysis of processes and documents payable;
    • Solicitation of approval for payments according to BPS4’s proceeding;
    • Insertion of payments into the banking system;
    • Confirmation of payment execution on the due day;
    • Execution of removals from the ERP system;
    • Processing concerning closing of exchange.

    Accounts Receivable

    • Analysis and checking of receipts on bank statements;
    • Identification of receipts and execution of removals from the ERP system;
    • Issue of Aging Reports;
    • Issue and maintenance of payment slips.
  • Payroll

    Payroll and Benefits Management

    • Hiring Process: Registration of new employees and maintenance of personnel files by computerized system;
    • Issue and availability of pre-employment documentation according to the legislation in force (overtime compensation agreement, dependents statement for Income Tax, credit in current account, employment record book return, opting for commuter benefits, etc.);
    • Monthly payroll: execution of monthly processing of payrolls;
    • Elaboration of salary advance forms when applicable;
    • Calculation of Social Security Contributions (INSS), Federal Severance Pay Fund (FGTS), Income Tax and union dues from employees;
    • Issue of INSS, FGTS, DIRF and union dues payment slips;
    • Calculation of monthly provision concerning vacations and thirteenth salary individualized per employee;
    • Availability of salary statements – holerites on the portal;
    • Dismissal Process: Calculation of employee contract terminations according to customer notification;
    • Issue of required documents for approval;
    • Calculation of vacations;
    • Availability of vacation receipts for payment;
    • Thirteenth salary payroll: Calculation of thirteenth salary payrolls (first and second installments);
    • Issue of collection forms of taxes on the thirteenth salary (INSS, FGTS and IRRF);
    • Elaboration of the Annual Social Information Report (RAIS);
    • Elaboration of the General Cadastre for Employed and Unemployed (CADEG);
    • Elaboration of Withholding Income Tax Return annually;
    • Control of Leaves of absence (maternity leave, sick leave, work accident, etc.) according to the client’s prior notice;
    • Monthly preparation and transmission of Severance Indemnity Fund for Employees Collection Form and Social Security Information (GFIP);
    • Generation of standard accounting integration files.

    When an employee is hired:

    • Coordination of pre-employment medical examination;
    • Insertion and register of benefits according to the customer’s policy.

    When an employee is dismissed:

    • Coordination of termination medical examination;
    • Exclusion of the dismissed employee from the benefits policy.

    Monthly Routines:

    • Acquisition and control of commuter benefits and meal tickets monthly;
    • Checking of the benefits movement: health insurance, dental insurance, life insurance and private pension;
    • Information and calculation of benefits payroll deductions according to the customer’s policy;
    • Checking of monthly employee movimentation (insertion or exclusion of beneficiaries and/or dependents).
  • Consulting

    Consulting

    • Tax Consulting;
    • Labor Consulting;
    • Diagnosis and implementation of internal controls;
    • Mapping and rationalization of internal controls;
    • Risk remediation and process improvement;
    • Process transformation and internal controls to serve regulatory requirements;
    • Development of internal structures, policies and procedures;
    • Contract Revision;
    • Analysis of suppliers;
    • Process revision and optimization;
    • Management of Fixed Assets.

    Others

    • Support to external audit and/or inspection;
    • Collections and regularization of accounting and inventory services prior to this contract;
    • Backlog of accounting, tax, financial, fixed assets and inventory services;
    • Preparation of Explanatory Notes to Balance Sheets according to the accounting norms in force;
    • Elaboration of specific accounting reports not previously agreed;
    • Information for the Central Bank: RDE, Foreign capital in Brazil, Brazilian capital abroad and Census;
    • Issue of evaluation reports;
    • Elaboration of explanatory notes on financial receipts and Administrative Council reports;
    • Delivery of accounting and tax liabilities originated from merger and demerger processes;
    • SISCOSERV – Elaboration and Delivery;
    • Comparative calculation Actual x Presumed (Real x Presumido);
    • Calculation and elaboration of Income Tax papers;
    • Calculation of transfer prices;
    • Elaboration of special events declaration forms (merger, fusion, extinction and demerger);
    • Legislative/tax research;
    • On-site transactions together with bank agencies;
    • Updating or fulfillment of registration forms together with bank entities;
    • Debt collection;
    • Extinction of protested titles together with the registry office;
    • Issue and dispatch of Consent Letters;
    • Dispatch of titles to protest;
    • Getting in touch with suppliers to resolve doubts or negotiate in order to allow pay-off;
    • Physical inventory;
  • Paralegal

    Paralegal Services

    • Start and shutting down of companies and/or branches;
    • Obtainment and control of certification from the following government agencies:
      Department of the Treasury (Fazenda Federal) – Federal Taxes Certificate (Certidão de Tributos Federais) and Overdue Federal Liabilities Certificate (Certidão da Dívida da União), issued by the Federal Revenue Secretariat (SRF) and the Attorney-General of National Treasury Office (PGFN) respectively;
    • Municipal and State Treasury Secretariats;
    • Certificate issued by Social Security (INSS);
    • Certificate of regularity according to Federal Severance Pay Fund (FGTS), issued by the Caixa Econômica Federal bank;
    • Bankruptcy Certificate or Bankruptcy Protection Certificate – issued by the legal person’s headquarter distributor;
    • Certificate of Protest;
    • Central Bank– Registration of foreign capital in investiments, loans and remittances abroad transactions.

Rio de Janeiro

São Paulo