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Executive MBA in Tax Auditing, Tax Planning and Tax Reform

  • Duration

12 months

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  • Location

UNIALFA T-1

  • PERIODICITY

Monthly, Fridays (7pm to 10pm)
and Saturdays (8am to 6pm)

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Course Presentation

The postgraduate course Executive MBA in Tax Auditing, Tax Planning and Tax Reform from the UNIALFA – Alves Faria University Center aims to prepare professionals on the importance of auditing and the means of doing so. tax management in carefully defined business processes, highlighting the role of the tax planner.

The course also combines the most modern market practices in tax management related to aspects of taxation at federal, state and municipal levels. Thus, the course will enable participants to apply for prominent positions in management positions in small, medium and large companies in the tax area.

Objectives

The MBA in Tax Auditing, Tax Planning, and Tax Reform aims to equip professionals from different fields of knowledge to act strategically in the tax management of organizations, developing...
Skills to interpret, plan, and apply tax and accounting practices aligned with the new Brazilian tax model.
The course prepares participants to analyze and solve real-world problems in tax governance, auditing, and fiscal compliance through active methodologies, case studies, and scenario simulations involving the transition to the IBS (Brazilian Integrated Tax System).
CBS and Selective Tax, as foreseen in the Tax Reform.

The aim is also to provide multidisciplinary training that allows professionals to integrate knowledge from the following areas:

• Law, with a focus on Tax Law and Applied Legislation;

• Accounting Sciences, with a focus on Tax Accounting and Tax Auditing;

• Administration, with a focus on Strategic Management, Planning and Processes; and

• Information Technology, with a focus on SPED (Brazilian Public Digital Bookkeeping System), automation of tax routines, and data analysis applied to tax governance.

In this way, graduates will be prepared to act ethically, analytically, and innovatively, contributing to the compliance, efficiency, and competitiveness of organizations in the face of the changes brought about by the Brazilian Tax Reform.

  • Law (with a focus on Tax Law);
  • Accounting sciences (with a focus on the tax aspect);
  • Administration (with a focus on business and process management);
  • Information Technology (focusing on the development and handling of programs aimed at the areas of fiscal, accounting, business and tax management).

Target Audience

Professionals from various backgrounds who work or wish to enter the fiscal, accounting, and tax fields, with a focus on adapting to the new Brazilian tax landscape. The course is aimed at accountants, lawyers, administrators, economists,
Public managers, information technology professionals, and business consultants seeking to understand and apply the impacts of the Tax Reform (IBS, CBS, and Selective Tax), improve governance and tax compliance practices, and lead digital transformation and tax adaptation processes in organizations.

Differentials

FOCUS ON PRACTICE ALIGNED WITH THE REAL DEMANDS OF THE NEW TAX SCENARIO.

  • Executive MBA in Tax Auditing, Tax Planning and Reform
    TAX LAW prepares professionals to work with confidence, strategy, and an integrated vision in the field.
    fiscal, accounting and tax area. The course develops skills to interpret and apply the
    Changes brought about by the Tax Reform (IBS, CBS and Selective Tax), mastering processes
    from SPED, conduct audits and structure solid tax planning, always with
    Focus on compliance, governance, and informed decision-making.
    We train professionals capable of anticipating risks, increasing tax efficiency, and raising the...
    Competitiveness of organizations in the new Brazilian tax environment.

 

Teachers with solid experience and strong Operating in the national and international market.

  • Composed of national and international executives from the areas of Tax Auditing,
    Accounting, Governance, Tax Law and Tax Planning. They are managers,
    Auditors and professionals with extensive experience in Big Four firms, the public sector, and private companies.
    and specialized consulting. The combination of practical experience, technical knowledge
    An updated understanding and mastery of the new guidelines of the Tax Reform guarantees a solid education.
    Connected to the market, based on real-world cases, practical analysis, and system demonstrations.
    (SPED, EFD, eSocial, Reinf) and simulations of tax scenarios.

1. Accounting as an Information Center and the New Tax Landscape

Study of accounting as a central source of information for fiscal and strategic decision-making. Analysis of financial statements, measurement, recognition and disclosure of revenues (CPC 47) and expenses (CPC 00). Difference between costs, expenses and investments, pro rata allocation and depreciation. Integration between accounting and taxation in the post-Tax Reform scenario, highlighting the role of accounting information in the calculation and cross-referencing of tax data for IBS and CBS.

 

2. Corporate Governance, Succession Planning, and Tax Governance

Principles and best practices of corporate and tax governance. Structure and role of the Board of Directors. Professionalization and succession processes in family businesses. Ethics, compliance, and governance.
Tax reform as a mitigating factor for fiscal and reputational risks. Impacts of the Tax Reform on corporate governance and on the processes of adapting to new tax obligations.
 

3. Risk-Based Auditing, Tax Compliance, and Tax Reform

Fundamentals of risk-oriented accounting and tax auditing. Internal control methodologies and prevention of fraud and tax evasion. Civil and criminal liability of managers and accountants. Application of digital auditing techniques using analytical tools and artificial intelligence. Adaptation of auditing and tax compliance routines in light of the Tax Reform, with emphasis on the new IBS and CBS calculation environment.
 

4. Labor and Social Security Taxes — ESOCIAL, REINF, and Tax Reform

Structure and operation of eSocial and EFD-Reinf as instruments of tax and labor control. Periodic and non-periodic events, deadlines, and data cross-referencing. Impacts of the Tax Reform on social security contributions and social charges. Integration of labor information into the new digital and automated inspection environment.
 

5. MANAGEMENT OF SIMPLIFIED TAXATION REGIMES AND THE IMPACT OF THE REFORM

Analysis of the Simples Nacional (Brazilian simplified tax regime) and its annexes, sub-limits, exclusions, and ancillary obligations. Calculation of taxes and compensations. Study of the changes that the Tax Reform may generate in micro and small businesses.
Considering the coexistence of the systems during the transition period. Comparative simulations between the current model and the new unified consumption regime (IBS/CBS).

6. DIRECT TAXES — CORPORATE INCOME TAX (IRPJ) AND SOCIAL CONTRIBUTION ON NET PROFIT (CSLL), SPED (Public Digital Bookkeeping System) AND THE EFFECTS OF TAX REFORM

Structure and fundamentals of profit taxation. Calculation regimes (Actual Profit, Presumed Profit, and Arbitrated Profit). Adjustments to Actual Profit, offsets, and tax incentives. Digital Accounting Records (ECD and ECF): obligations, deadlines.
and penalties. Analysis of the possible repercussions of the Tax Reform on direct taxes and integration with the digital accounting system.
 

7. Indirect Taxes — ICMS, IPI, and ISSQN in Transition to IBS and CBS

Historical and operational context of the main indirect taxes in Brazil (ICMS, IPI, and ISSQN). Hypotheses of incidence, tax substitution, tax benefits, and ancillary obligations. Analysis of the transition and substitution rules of these taxes by the IBS and CBS, according to Constitutional Amendment 132/2023. Discussion of practical cases and impacts on companies and federated entities.
 

8. SPED INDIRECT TAXES — EFD ICMS/IPI, AUTOMATION AND FISCAL AI

Study of the Public Digital Bookkeeping System (SPED) and its tax modules. Structure, mandatory nature, and benefits of electronic bookkeeping. Application of Big Data, automation, and artificial intelligence for tax data analysis. Preparation for SPED 2.0, which will integrate obligations related to IBS and CBS. Practical cases of digital auditing.
 

9. Strategic Tax Planning and Post-Reform Scenarios

Fundamentals of the National Tax System and constitutional principles. Tax credit and assessment. Tax avoidance, tax evasion, and strategic tax planning. Preventive and comparative tax modeling between regimes. Analysis of the impacts of Tax Reform on business strategy, investment decisions, and organizational competitiveness.
 

10. TAXES ON REVENUE — PIS, COFINS AND THE TRANSITION TO CBS

Structure and method of calculating contributions on revenue (PIS/Cofins). Cumulative and non-cumulative regimes, tax substitution, and single-phase regime. Calculation of credits and offsets. Study of the transition to CBS and the new criteria for calculation and non-cumulativeness foreseen in the Tax Reform.
 

11. SPED Contributions and Digital Compliance in the New Tax Model

Structure of the EFD-Contributions, blocks and validations. Digital signature, periodicity and rectifications. Bookkeeping of cumulative and non-cumulative regimes. Integration of CBS into the SPED environment. Tax compliance and digital governance in the new tax model based on interoperability and automated data cross-referencing.
 

12. TAX MANAGEMENT IN FOREIGN TRADE AND ITS IMPLICATIONS
Regarding the tax reform

Fundamentals of taxation in foreign trade. Customs legislation, special regimes (Drawback, Recof, Ex-Tariff). Calculation and incidence of import and export taxes. Impacts of the Tax Reform on competitiveness.
and tax incentives for international trade. Tax planning and adaptation of foreign operations to the new system.
 
 

Henry Augustus Gonzaga

MBA in Executive Education, Strategy: Building and Sustaining Competitive Advantage from Harvard Business School. Extensive experience in Finance and Operations, encompassing organizational restructuring management, focusing on the development of strategic business planning, financial planning, matrix management, governance, structuring of the Board of Directors, professionalizing management transition processes and family succession effectively. Skilled in conducting roadshows for debt restructuring, establishing renegotiations with suppliers, clients, and financial institutions. Strategic vision in the face of adverse scenarios, acting with a focus on value generation and structuring performance KPIs. Management of the audit and due diligence process, as well as the development of a business plan for M&A. Implementation of the Code of Ethics and integrity program to strengthen the compliance of institutions, in addition to the privacy and data protection program, focusing on the LGPD (Brazilian General Data Protection Law). Leadership of multidisciplinary teams, developing high-performance professionals aligned with the company's objectives. Member of the Board of Directors of the Serval Group since 2017.
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