Compliance Alert - Sefaz-PR updates guidelines for utilizing data processing systems in fiscal bookkeeping

The State of Paraná Tax Authority (Sefaz-PR) has recently released Fiscal Procedure Norm 62/2023, introducing modifications to Fiscal Procedure Norm 63/2012. This norm establishes guidelines for using data processing systems for fiscal bookkeeping, fiscal document issuing and their management, while regulating control over users and suppliers.

The change encompasses the following:

1. Addition of sub-items 2.8, 2.8.1, 2.8.2, and 2.8.3 in item 2 related to obtaining the Technical Responsible Security Code (CSRT) for each supplier.

• Each supplier will be provided with the Technical Responsible Security Code (CSRT), accessible through the RECEITA/PR environment, Data Processing Unit (UPD) service;
• The CSRT is an alphanumeric security code (composed of 16 to 36 bytes) known only to the REPR and the supplier responsible for the accredited issuing system;
• Each registered supplier can have up to 5 valid CSRTs. If a supplier already has 5 valid CSRTs and needs a new one, they must indicate in advance which of the other valid CSRTs they wish to revoke;
• The "hash" must be generated from the combination of the supplier's CSRT and the access key of the DF-e, as specified in the Taxpayer Guidance Manual (MOC).

2. Introduction of the Technical Responsible and Technical Responsible Security Code (CSRT) concepts, along with information about the Technical Responsible and their respective validation rules, integral parts of Technical Note 2018.005.

3. Modifications to item 6, with new rules for revocation, suspension, and blocking, including the automatic revocation of system credentials in case of supplier registration revocation.

4. Addition of sub-items 9.3.5, 9.3.6, and 9.3.7 in item 9, establishing detailed guidelines for defence in cases of suspension or blocking of the system usage registration.