Does your IRPJ and CSLL assessment leave a trail, or does it depend on a spreadsheet?
A spreadsheet with no trail to accounting and no owner makes the number hard to prove. See when to move off it, how to prove that the new result equals the approved one, and what stays your company's decision.
DFSpro specializes in tax work in SAP and in GUEPARDO Tax. It builds the calculation in the system and proves the result, while the assessment method and the tax position belong to the client.
Enter through the question your role has to answer
Four entry points for the same proof: each role sees a different part of the IRPJ and CSLL assessment.
01Tax
Period, payment method and calendar: what the company chooses and what the system has to record.
See the part for this role02Accounting
The five proofs, from a result equal to the approved calculation file to the reconciliation between trial balance, ECD, ECF and assessment.
See the part for this role03Audit and controllership
The calculation file, the evidence package and the controls between one close and the next.
See the part for this role04IT and master data
The test scenarios, the opening balances and what the system has to keep by version.
See the part for this roleAssessment shortcuts
A calculation with a trail from the data to the result
Moving the assessment off the spreadsheet means giving every IRPJ and CSLL number a source, an owner and proof, and replacing the old calculation only after the new result equals the approved calculation file.
What changes
The calculation is no longer built at each close; it is reviewed. Each line shows where it came from, who approved it and which version was delivered.
What does not change
The assessment method, the treatment of each adjustment and any tax position stay with the company, together with its accountants and lawyers.
How it is proved
Five proofs, in order: a result equal to the approved file, reconciled balances, a file accepted by the validator, a reconciliation between the outputs, and signed evidence by scenario.
The legal basis and the layout of the filings are in ECD and ECF in SAP. Here the subject is what comes before: taking the calculation off the spreadsheet and proving the result.
The other taxes have their own page, at tax assessment in SAP.
Six points where the spreadsheet makes proof harder
Delivering on time is not the same as having a trail. These are the points that weigh most when someone asks for the path from a number back to the data.
No trail to accounting
The number appears in the spreadsheet with no path back to the ledger. Whoever audits asks for the source of each line, and the spreadsheet usually answers with a file and a person.
Dependence on people
Few people know how to redo the calculation. If one of them leaves or changes role, the annual close turns into a rebuild.
Parallel versions
Copies with similar names and formulas changed by hand. It is not clear which version supports what was delivered to the tax authority.
Manual entry with no record
Typed values enter the calculation with no record of who typed them, when, and from which document.
Rework every period
The structure is adapted every quarter or year, and what was learned in one close does not become a rule for the next.
Control balances outside the system
Losses to offset and other balances that affect future periods sit in a separate file, far from the accounting that produced them.
These are process risks, not tax-position risks. If your situation has one of them, the question is how the result would be proved today, not which rule to apply. The decision to invest in the change belongs to the company.
Five points of the routine, before and after
The change shows up in the routine of every close, not just on audit day.
| Point of the routine | With the spreadsheet | With the calculation proved in the system |
|---|---|---|
| Source of the number | Typed or pasted from another file, with no path to the ledger. | Comes from the ledger, with the source account recorded on each line. |
| Who redoes the calculation | The person who built it, and only that person. | Any authorized person, from the calculation file and the system rules. |
| Version delivered | One among several copies of the file, with the same save date. | One identified version, frozen after transmission. |
| Control balances | In a separate file, updated by hand at each close. | In a control account, with opening balance, movement and closing balance reconciled. |
| Answer to the audit | Rebuilt when the request arrives, by asking people. | Evidence package ready, with approval and signed acceptance. |
From net income to tax: seven steps the system has to reproduce
The spreadsheet has a path, even when nobody wrote it down. The system follows the same path, in the same order, with a record at each step.
- 01
Accounting result for the period
The net profit or loss that comes out of the ledger, in the income account of the chart of accounts. Under the actual profit method, the ECF retrieves this figure from the ECD (ECF manual, item 1.3).
- 02
Addition and exclusion adjustments
Each adjustment is posted in part A of the e-Lalur and the e-Lacs, with the source account. The entries appear in the statement of actual profit and in the one for the CSLL base.
- 03
Offsetting balances
Tax loss and negative calculation base from earlier periods leave part B and enter the calculation. The balance used is the one the second proof reconciled.
- 04
Base after offsets
The ECF presents the IRPJ base after loss offsets (N500) and the CSLL base after offsets of the negative base (N650).
- 05
Tax for the period
Calculation of IRPJ and CSLL by the method chosen: monthly estimate (N620 and N660) or actual profit (N630 and N670).
- 06
Amounts already paid and withheld
Under the estimate method, the tax paid or withheld at source on revenue counted in actual profit, and the tax paid by estimate, may be deducted (Law 9.430, art. 2, § 4).
- 07
Balance, payment slip and posting
The balance becomes a payment due by the deadline of the chosen method, or a credit to offset. The payment slip and the accounting entry for the tax close the step.
The system decides none of these steps. It reproduces the company's decision and leaves a record of each step. The explanation of part A and part B, with the numeric example, is in ECD and ECF in SAP.
Before leaving the spreadsheet, record the period and the payment method
The choice between quarterly and estimate is the company's. The design records the choice, applies its calendar and proves the result for each period.
| Situation | What the rule says | What the design records |
|---|---|---|
| Quarterly assessment | The periods are the four quarters of the calendar year (Law 9.430/1996, art. 1; RIR, art. 217). The tax for each quarter is due on the last business day of the following month, in a single installment, or can be split into up to three monthly installments. An installment cannot be less than BRL 1,000, and tax below BRL 2,000 is paid in a single installment (art. 5). | Four closes in the year, each with its own base, its tax and its payment method. |
| Annual by estimate | A company on actual profit may choose to pay the tax every month on an estimated base and determine the actual profit on 31 December (Law 9.430, arts. 2 and 6; RIR, arts. 218 and 219). The balance on 31 December, if positive, is paid in a single installment by the last business day of March. If negative, it can be refunded or offset (art. 6, § 1). | Twelve estimates, the 31 December adjustment and the final balance, with the same trail as the quarterly calculation. |
| Election of the method | The payment method adopted applies to the whole calendar year and is irrevocable. The election of the estimate is made by paying for January or for the month activity started (Law 9.430, art. 3; RIR, art. 219, sole paragraph). | The choice for the year, with date and owner, and the rule that prevents switching method mid-year. |
| Suspension or reduction | The company may suspend or reduce the monthly payment if it shows, through monthly balance sheets or trial balances, that the accumulated amount already paid exceeds the tax for the current period. The balance sheets follow commercial and tax law and are transcribed into the journal (RIR, art. 227). | The trial balance that supports each suspension, linked to the ledger and the journal. |
| Corporate events | In a merger, consolidation or spin-off, the base and the tax are determined on the date of the event. In an extinction at the close of liquidation, on the date of that event (Law 9.430, art. 1, §§ 1 and 2; RIR, art. 217). The tax is paid by the last business day of the month after the event (art. 5, § 4). | A close outside the regular calendar, with the date, base and tax of the event. |
| CSLL | The determination of the base and the payment of CSLL follow the rules in arts. 1 to 3 and 5 to 14, among others, of the same law (art. 28). A company that elected the income tax estimate also pays the monthly estimated CSLL (art. 30). | CSLL on the same calendar and the same trail as IRPJ, with its own base. |
In the ECF, each method has its own record: N620 for monthly IRPJ by estimate, N630 for IRPJ on actual profit, N660 and N670 for CSLL. The periods and assessment methods are reported in records M030 and N030. The system has to feed the record of the method the company chose.
Law 9.430/1996, arts. 1 to 6 and 28 to 30; Decree 9.580/2018 (RIR), arts. 217 to 219 and 227; ECF Layout Guidance Manual 12 (ADE Cofis 2/2026), records M030, N030, N620, N630, N660 and N670.
The new result replaces the old one only after five proofs
Each proof answers a different question. Only the five together support replacing the calculation.
1. Result equal to the approved calculation file
Question: are the IRPJ and CSLL calculated in the system for a period already delivered equal to those in the approved calculation file?
Evidence: a line-by-line comparison, with each difference explained and the name of whoever approved it.
2. Control balances reconciled
Question: do the balances and movements in the tax control, such as the losses to offset, match what the company declared?
Evidence: a table of opening balance, movement and closing balance by control account.
3. File accepted by the validator
Question: does the ECF file generated from the system pass the official validator with no error that blocks transmission?
Evidence: the validator report, kept with the file version.
4. Reconciliation between the outputs
Question: do the trial balance, ECD, ECF and assessment tell the same story?
Evidence: a reconciliation table by account, with the difference at zero or justified.
5. Evidence by scenario
Question: was each situation the company lives through tested, with an expected value and an obtained value?
Evidence: a scenario book and formal acceptance signed by the client.
The order matters. The first proof locates the difference, the second and fourth show where it comes from, the third confirms that the file is accepted, and the fifth leaves the record the company keeps.
Under the ECF manual, the file must be submitted to the ECF generator program for content validation, digital signature and transmission (item 2.1). The design of the reconciliation between ECD and ECF is in ECD and ECF in SAP.
Input, method and acceptance for each proof
A proof without a method becomes an opinion. Each row below says what goes in, how it is checked and when it is accepted.
| Proof | Input | Method | Acceptance, defined by the client |
|---|---|---|---|
| 1. Result equal to the calculation file | The approved calculation file for a period already delivered and the new calculation for the same period. | Line-by-line comparison, from the bottom up: tax, base, adjustments, starting point. | Zero difference, or each difference with a cause, an owner and a recorded decision. |
| 2. Balances reconciled | Loss and negative base balances from the previous ECF and the opening balances in the system. | Table of opening balance, movement and closing balance by control account. | Opening balance equal to the declared one, or a justified difference. |
| 3. File in the validator | ECF file generated from the system for the reference period. | Running the official validator and reading each error and warning message. | No error that blocks transmission, and each warning explained. |
| 4. Reconciliation of the outputs | Trial balance, ECD, ECF and the assessment result for the same period. | Table by account, from the accounting balance to the recovered balance and the amount used in the assessment. | Difference at zero or justified by account. |
| 5. Evidence by scenario | A scenario book with the expected value defined before the test. | Running each scenario in the system and recording the obtained value, with the screen or the report. | All scenarios approved and the acceptance signed. |
The acceptance criterion always belongs to the company. DFSpro writes the method, runs it and keeps the result, and proposes the criterion for the client to approve.
Six steps to prove the new calculation on a period already delivered
Replacing the spreadsheet does not have to stop the current close. The new calculation runs alongside until the result is accepted.
- 01
Survey
Which spreadsheets, controls and balances exist today, who maintains them and where each opening balance is recorded.
- 02
Reference period
The company chooses a period already delivered, with an approved calculation file. The choice of period and the acceptance criterion belong to the client.
- 03
New calculation
The calculation runs in the system for that period, without touching the current routine.
- 04
Comparison
New result against the approved file, line by line. Each difference gets a cause, an owner and a decision.
- 05
Acceptance testing
The scenarios are tested, the evidence is kept and the company signs the acceptance.
- 06
Go-live
The new calculation becomes the official one in a close defined by the company. The spreadsheet is archived with its final version.
Until the acceptance is signed, the current routine stays in force. The scope and the calendar depend on the company's assessment period.
The same reasoning applies to the first close after a migration to S/4HANA.
A calculation file that stays standing when the team changes
The file is the piece that replaces the person who built the spreadsheet. Six lines make it up, each with its approver.
| Line of the file | What it records | Who approves |
|---|---|---|
| Period header | Assessment period, payment method chosen, version of the calculation and version of the file delivered. | Tax |
| Starting point | The period's net income, with the ledger income account it comes from. | Accounting |
| Adjustments | Each addition, exclusion and offset, with the source account, the document that supports it and whether the adjustment is recurring or one-off. | Tax |
| Control balances | Opening balance, movement and closing balance of each control account, such as tax loss and CSLL negative calculation base. | Tax and controllership |
| Tax for the period | Base, tax due, amounts already paid or withheld in the period and the balance to pay or offset, for IRPJ and for CSLL. | Tax |
| Approval | Who approved, when and on which version. Without this line, the file does not show who approved. | Company owner |
In the Lalur, the company posts the adjustments to net income, transcribes the statement of actual profit and the tax calculation, and keeps the controls for tax losses and for amounts that affect future periods and are not in the commercial books (RIR, art. 277). The books and papers are kept until prescription or the statute of limitations occurs (art. 278).
Six questions that cannot wait for acceptance
An adjustment forgotten in the scope shows up late. The right question asked at the start avoids redoing the calculation at the end.
Recurring or one-off adjustment?
An adjustment that repeats every period becomes a rule in the system. A one-off adjustment goes through approval and leaves a record. Mixing the two makes the rule grow with no owner.
Who creates a new adjustment?
Someone at the company, with authority to approve. The consultancy prepares the evidence and shows the path from the number to the data, and approval cannot be delegated.
Deferred tax in the system?
It is an accounting decision for the company: will it be booked in the system, and by whom. Leaving the question for acceptance creates rework, because it changes the scope.
Who approves the acceptance?
The acceptance criterion for each proof is decided before the tests, with the audit team, so the proof does not turn into a negotiation after the result.
The cross-check with the ECD
Checking the assessment against the ECD is the company's responsibility and needs an owner from the start, not only at delivery.
Change of chart of accounts during the year
The ECF is transmitted as a single file. For correct retrieval, the closing balances of the first chart must be the opening balances of the second (manual, item 1.10).
All of these questions belong to the company. The design can only record the answer once it exists, which is why they enter the scope before the first line of configuration.
Six items the survey has to bring back before starting
Whoever knows where each balance and each adjustment lives can prove the starting point of the new calculation.
| What to survey | Where it usually is | The question the survey answers |
|---|---|---|
| Assessment spreadsheets | Network folders, emails and personal computers. | Which version supported the last delivery? |
| Tax loss and CSLL negative base | Part B of the previous ECF and the control spreadsheet. | Is the opening balance of the new calculation the one in the transmitted ECF? Under actual profit, the ECF program requires retrieval of the ECF from the previous period (manual, item 1.3). |
| Recurring adjustments | Spreadsheet and the accountant's history. | Which ones repeat every period, and from which account do they come? |
| One-off adjustments | Calculation file and internal correspondence. | Who identifies and who approves a new adjustment? |
| Amounts paid and withheld in the period | Payment slips, tax statements and bank reconciliation. | How do they enter the calculation, and from which document? |
| Calendar and payment method | The company's tax registration. | Which method does the year use, and who records the election? |
The survey belongs to the company. DFSpro builds the table, checks what the system already holds and points out what is missing.
When the group has more than one company, the proof follows the company
The design does not impose a standard. It records each company's decision and proves that the result reflects it.
One rule per company
Each company in the group decides its own assessment method, and the table of periods records one row per company and per year.
One calculation file per company
The calculation file is by company and by period. The consolidated view, when the company wants one, comes from the files and never replaces them.
One package per company
The evidence, the acceptance and the approval follow the same split, so each company answers the audit with what is its own.
When the group has related parties abroad, the tax also depends on the price of the transactions between them. That subject has its own page: transfer pricing in SAP.
Six decisions the system records only after the company makes them
The configuration follows the decision. Without the decision, the design waits.
| Decision | Who decides | How the system records it |
|---|---|---|
| Assessment and payment method for each company | The company, with its lawyers and accountants. | The choice for each company and each year, with date and owner. |
| Treatment of each addition, exclusion and offset | The company. | The approved rule, with the source account, the document and the mark as recurring or one-off. |
| Use of a benefit, incentive or tax position | The company. | A record of what the company decided to apply, with no opinion from DFSpro on the position. |
| Deferred tax | The company, in accounting. | The decision on where and by whom it will be booked, and the matching entry. |
| Acceptance criterion for the proof | The company, with the audit team. | The approved criterion for each proof and the signed acceptance. |
| Reference period for the parallel run | The company. | The chosen period, its approved calculation file and the start date of the comparison. |
DFSpro gives no opinion on tax position, benefit or classification. What DFSpro delivers is the system applying what the company decided, with proof that it does.
Six controls between one close and the next
Today's proof is only worth anything tomorrow if these controls keep running.
Freeze the delivered version
After transmission, the calculation file for that period is closed to editing. Any change starts as a new version, with a reason and an approval.
Review at every close
Whoever reviews is not whoever built it. The review checks the result against the approved file and the control balances.
Monthly reconciliation of the control balance
The loss and negative base balance is checked every month, not only at year-end close.
Record of manual entries
Every typed value has an author, a date and a document. A manual entry with no record comes back as a difference in proof 1.
Correction plan
A corrected ECF can reach filings from the last five years and replaces the original in full (ECF manual, item 1.14). The delivered version on file is the starting point.
Owner of the rule
Each rule in the system has an owner at the company, with the date of the last review. A rule with no owner ages without anyone noticing.
Ten scenarios the proof test has to cover
Each scenario has an expected value defined before the test, and the company signs the result.
| Scenario | What the test proves | Basis |
|---|---|---|
| Regular quarter with profit | Base, tax and installments for the quarter equal to the expected value, with payment by the deadline of the chosen method. | Law 9.430, arts. 1 and 5 |
| Quarter with a tax loss | The period's loss enters the part B control account, with the period loss indicator (PF). | ECF manual, item 1.8 |
| CSLL negative calculation base | The negative base enters its own control account, with the negative base indicator (BC). | ECF manual, item 1.9 |
| Offset in a later period | The part B balance used in the offset is the same control balance reconciled in proof 2. | ECF manual, items 1.8 and 1.9 |
| Monthly estimate with a December adjustment | Twelve estimates, the 31 December adjustment, balance to pay in March or to offset, and December paid by the end of January. | Law 9.430, arts. 2 and 6 |
| Suspension by trial balance | The monthly trial balance that reduces or suspends payment is transcribed in the journal and linked to the ledger. | RIR, art. 227 |
| Merger, consolidation or spin-off | Close on the date of the event, with its own base and tax and payment in the following month. | Law 9.430, arts. 1 and 5 |
| Extinction of the company | Assessment on the date the liquidation closes. | Law 9.430, art. 1, § 2 |
| Change of chart of accounts in the year | The closing balances of the first chart are the opening balances of the second, and the ECF stays a single file. | ECF manual, item 1.10 |
| Substitute ECD after delivery | The company files a corrected ECF when the substitute ECD changes accounts or retrieved balances, and the previous version stays on file. | ECF manual, item 1.14 |
Scenarios the company does not live through stay out of the book, with the reason written down. The design of tax testing in general is covered in tax testing in SAP.
What the company keeps to answer the audit
Whoever opens the package months later has to reach the number without asking the person who made it.
What the package contains
- The calculation file for each period, in the approved version.
- The comparison between the new result and the approved one, with the differences explained.
- The table of control balances, with opening balance, movement and closing balance.
- The ECF validator report, linked to the file version.
- The reconciliation table between trial balance, ECD, ECF and assessment.
- The scenario book, with expected value and obtained value.
- The acceptance signed by the client.
What makes the package usable
- One final version, identified and archived, for each period delivered.
- The name of whoever approved each line and the date of approval.
- The list of manual changes, with author, date and reason.
- The path back from each number to the data, without depending on a person's memory.
- Retention for the period the company decides with its accountants, observing art. 278 of the RIR.
Four areas, four responsibilities in the assessment
A difference with no owner crosses the close and comes back in the next one. Each area answers for what it can correct.
| Area | Decides | Proves and keeps |
|---|---|---|
| Tax | The assessment method, the treatment of each adjustment and any tax position. | Validates the calculation file and the result for each period. |
| Accounting | Deferred tax, the income account and the chart of accounts. | Reconciles balances and the move from trial balance to ECD and ECF. |
| Audit and controllership | The acceptance criterion and the review sample. | Reviews the evidence and keeps the package for each period. |
| IT and master data | Whoever maintains the environment and the system rules. | Ensures the test scenarios, the retention of versions and the traceability of entries. |
Four rule changes and what they ask of the calculation
The rules change by period. The system has to apply the rule in force in each one and prove it.
Complementary Law 224/2025 and IN RFB 2.305/2025
According to the ECF manual (item 1.32), the two rules changed IRPJ and CSLL in three areas: incentives and benefits, presumed profit and transitional CSLL rates. The conditions for each area are in the law and in the manual, and the detail is in ECD and ECF in SAP.
Complementary Law 214/2025
It changes provisions of laws that deal with IRPJ and CSLL, such as art. 64 of Law 9.430, on withholding at source on payments by federal bodies (art. 502), and art. 30 of Law 10.833, on CSLL withholding (art. 509). The timeline of effects for each article is in the law itself.
Constitutional Amendment 132/2023
It brings no assessment rule for IRPJ or CSLL. Art. 18 requires the Executive Branch to send a bill on income taxation, and the amendment does not detail its content.
What this asks of the design
Parameters by effective date, a calculation file by version, and proof that each period uses the rule of its time. Applying each rule to the case is the company's decision.
The consumption tax reform, with CBS and IBS, has its own page: CBS and IBS tax reform. The rates and the numeric example for actual profit are in ECD and ECF in SAP.
ECF manual, layout 12, item 1.32; Complementary Law 214/2025, arts. 502 and 509; Constitutional Amendment 132/2023, art. 18.
What runs on each cadence
A proof done once holds for that period. The routine keeps the same level of proof in the following ones.
| Cadence | What runs | Who gets the result |
|---|---|---|
| At every close | Comparing the result with the calculation file, review by someone who did not build the calculation, and archiving the approved version. | Tax and controllership |
| Every month | Reconciliation of control balances and, under the estimate method, a check of the monthly tax and the payment. | Tax and accounting |
| Every year | Reconciliation between trial balance, ECD, ECF and assessment, a validator run and closing the evidence package. | Accounting and audit |
| At every rule change | Review of the parameters by effective date and a new test of the affected scenarios. | Tax and IT |
| At every change of chart of accounts | Check of the mapping and of the transfer balances between the two charts. | Accounting and IT |
When the company contracts continuous support, this routine runs inside the AMS Fiscal, with the results kept in the same package.
Six errors that leave the difference for the next close
They all have the same origin: proving late, or proving only part of the calculation.
Comparing only the total
The total matches and two lines are wrong in opposite directions. Proof 1 goes down to the line.
Starting with the calculation and leaving the opening balance for last
The calculation runs with a wrong balance and the difference shows up in the first reconciliation.
Forgetting deferred tax in the scope
The question shows up at acceptance, and the scope grows after everything is configured.
Replacing the spreadsheet with no parallel period
There is no reference result to compare with, and the difference becomes a matter of opinion.
Leaving approval for later
The file exists and nobody signed it. Without it, the file does not show who answered for the result.
Treating the ECF as the only destination
The file is one of the outputs. The other four proofs are still needed.
Five checks between the tax assessed and the money that left
The assessment is only proved when the tax due, the entry and the payment tell the same story.
| Check point | What is compared | What the difference usually indicates |
|---|---|---|
| Tax assessed and payment slip paid | The tax amount for each period against the amount paid, in the form and by the deadline of the election made. | An installment paid outside the deadline of the chosen method, or the December balance treated as an ordinary estimate. |
| Tax assessed and accounting entry | The tax for the period against the amount posted in the ledger as an obligation and as an expense. | An entry made before the calculation file was approved, or a later adjustment that did not generate a new entry. |
| Amounts paid and withheld | The tax paid by estimate and the tax withheld at source against what the calculation file deducted. | A withholding with no source document, or an estimate paid and not deducted. |
| Balance to offset | The period's negative balance against the credit controlled for offset or refund. | A balance that stayed only in the spreadsheet and did not enter the control account. |
| CSLL base and IRPJ base | The two bases for the same period, side by side, with the adjustments for each. | An adjustment posted to one base and forgotten in the other. |
The causes in the last column are possibilities. Correcting each one is the company's decision.
Ten questions to know whether your assessment is ready
Answer without checking the spreadsheet. What nobody can answer from memory is what the calculation does not yet record.
About today's calculation
- Who redoes the calculation if the person who builds it is out of the close?
- Can you get from any line of the spreadsheet to the ledger entry?
- Is more than one version of the spreadsheet in circulation?
- Do the typed values have an author and a date?
- Is the calculation file for the last period delivered approved and archived?
About the surroundings
- Are the loss and negative base balances reconciled with the previous ECF?
- Is the payment method for the year recorded, with date and owner?
- Is there a decision on where deferred tax will be booked?
- Does anyone check the assessment against the ECD before delivery?
- Has the audit team ever asked for a trail that the current calculation could not give?
Each negative answer is a process risk point. The reading belongs to the company, and the conversation with DFSpro starts with these points.
From the assessment map to the first close proved
Six deliverables, in order. The proof on the parallel period is the center, and the others support it.
- 01
Assessment map
A survey of how IRPJ and CSLL are assessed today: method, calendar, spreadsheets, controls and owners.
- 02
Design of the calculation
A definition of what the system has to record for each payment method the company chooses.
- 03
Configuration
Building the calculation in the environment, with the adjustments and control balances approved by the client.
- 04
Parallel period
Running the new calculation on a delivered period, with a line-by-line comparison.
- 05
Scenarios and acceptance
Writing the scenarios, proving that the system gets each one right and signing the acceptance.
- 06
First close
Following the first close with the new calculation in use, until the difference falls to the level the company accepts.
The work starts with the SAP Tax Diagnostic or with the first close after a rollout.
With continuous support, the proof runs every period inside the AMS Fiscal.
The design is the same with or without GUEPARDO Tax. The product belongs to NTT DATA, and DFSpro is an Authorized Channel: it sells the license, implements it and handles governance. Where the environment uses the product, the design starts from what it covers, and what it does not cover is recorded.
Eight deliverables, each with a recipient
Each deliverable has a use and a recipient. None depends on a tax decision by DFSpro.
| Deliverable | What it is for | Who receives it |
|---|---|---|
| Assessment map | Shows how the calculation is done today: method, calendar, spreadsheets, controls and owners. | Tax and accounting |
| Table of periods and payment methods | Records the choice for the year and the calendar applied to each period. | Tax |
| Calculation file template | Defines the six lines of the file and who approves each one. | Tax and controllership |
| Comparison report | Compares the new result with the approved one, with the cause and owner of each difference. | Tax and audit |
| Table of control balances | Reconciles opening balance, movement and closing balance of the control accounts. | Tax and accounting |
| Scenario book | Lists the scenarios, the expected values and the obtained values. | All areas |
| Evidence package | Brings together everything the company keeps to answer the audit. | Audit and controllership |
| Roadmap for the first close | Organizes the follow-up of the first period with the new calculation. | Tax and IT |
Who proves and who decides
The proof shows what the system does. What to do with each result is the decision of whoever answers for the company.
We design, configure and prove the behavior of the system, and we keep the evidence. The assessment method and the tax choices belong to your company, together with your accountants.
DFSpro proves
- That the system's result equals the approved calculation file, or where and why it differs.
- That the opening control balances match what was declared.
- That each agreed scenario produces the expected value.
- That the evidence repeats at every close.
The company decides
- The assessment method and the classification of each company in the structure.
- The treatment of each adjustment, each incentive and any tax position.
- Deferred tax and the validation of the calculation file.
- The signature on the acceptance and on the result of each close.
DFSpro's full role in any tax work is described in how we work with your team.
Rules and manuals of reference
The rules cited come from these documents, in the article and the item indicated.
Federal legislation
Tax Accounting Bookkeeping (ECF)
Frequently asked questions about IRPJ and CSLL assessment
01When is it worth moving the IRPJ and CSLL assessment off the spreadsheet?+
When the calculation depends on one person, when the annual close turns into rework, or when the audit team asks for a trail the spreadsheet cannot offer. It is a decision criterion with no number, and the decision to invest belongs to the company.
02What risks does the spreadsheet bring to proving the result?+
No trail linked to accounting, dependence on a few people to redo the calculation, and difficulty showing where each number came from. These are process risks, not tax-position risks. The company decides how to handle them, with its accountants.
03What changes for the team when the assessment leaves the spreadsheet?+
The calculation gets an owner, a trail and an approval routine. Part of the manual work goes away, and some manual entry may remain, by the company's decision. The team starts reviewing and explaining the result, instead of building the calculation at every close.
04Is it worth changing if everything is delivered on time today?+
Delivering on time is not the same as having a trail and proof. What weighs is dependence on people, rework and the answer to the audit. We do not promise savings: the decision is about risk and process, and it belongs to the company.
05How do I show that the new result is the same as the approved calculation file?+
By comparing the IRPJ and CSLL of a period already delivered with the approved file, explaining each difference and recording who approved it. Only then does the new calculation replace the previous one. The choice of period and the acceptance criterion belong to the client.
06Who owns the calculation file after the spreadsheet is gone?+
Someone at the company itself, usually in tax or accounting, with authority to approve the result at each close. The consultancy prepares the evidence and shows the path back from the number to the data, but approval and the tax decision cannot be delegated.
07What does the company receive and keep as final evidence of the assessment?+
Test evidence by scenario and formal acceptance signed by the client, together with the reconciliation of balances. It is the trail the company keeps to answer the audit. The regulation requires keeping the books and papers until prescription or the statute of limitations occurs (RIR, art. 278).
08Do the balances from earlier periods have to be ready before starting?+
You need to know which controls and balances exist today and where they are, because they are the starting point of the new calculation. The company answers for this survey, and the consultancy proves that the opening balance matches what the company declared in the previous ECF.
09What does the company decide about deferred tax before starting?+
Whether it will be booked in the system and by whom. It is an accounting decision for the client. Leaving this question for acceptance usually creates rework, because the scope changes after the configuration is ready.
10Does the assessment have to follow the same method in every company in the structure?+
Each company's assessment method is a decision for the client, with its lawyers and accountants. The system design records each one's decision, without imposing a standard, and the consultancy proves that the result reflects what was decided.
11What stays with the company and what stays with DFSpro?+
The company keeps the tax decision, the validation of the calculation file and the survey of balances. DFSpro keeps the design, the configuration, the proof and the evidence of the system's behavior. Scope, price and timeline are handled in direct contact.
12What happens to the old spreadsheet after the new calculation is in use?+
It is archived, in the final version for each period delivered, together with the approved file. The company decides how long to keep it, with its accountants, and the regulation requires keeping the books and papers until prescription or the statute of limitations occurs (RIR, art. 278).
13Can the company change the payment method from one year to the next?+
The payment method adopted applies to the whole calendar year and is irrevocable (Law 9.430/1996, art. 3). The choice for each year belongs to the company, and the system records it with date and owner, so the result for each period follows the method of that year.
14Can we start without touching the current close?+
Yes. The work starts with a survey and a period already closed, with the new calculation running in parallel, without replacing the current routine until the acceptance is signed. The scope and the timing are set with the company, following its calendar.
Tell us how the assessment is done today and where it depends on one person
The conversation covers the reference period, the opening balances and who approves each point, with no price and no commitment on timeline.
To read more first: unstable tax close and differences between tax and IT.