Transmissão de dados na rede de computadores do IVA no MPF

Abstract

With the emergence of computers that bring globalization with it, many organizations will be forced to use the computer component as a key element in increasing productivity and competitiveness. Thus, to face these factors, there are frequent acquisitions and remodeling of information technology, especially with the creation of new IT solutions and constant updates of software and hardware. The Ministry of Planning and Finance (MPF), one of the organizations that strives for productivity and the provision of good services in its tax reform policy, introduced the Value Added Tax (VAT) which is being managed through a computer system. This tax was suggested by the World Bank and the International Monetary Fund (IMF). VAT is a tax designed to replace consumption and circulation taxes, intended to tax internal consumption in general, complemented by some specific consumption taxes (CodIVA, 1998). Due to its complexity, a Department called Central VAT Services (SCIVA) was created, whose main activity is to effectively monitor the management of this tax. The SCIVA are subordinate to the National Directorate of Taxes and Audit (DNIA), framed in the MPF, which is the legitimate body for the collection of tax revenues in Mozambique, from which part of the General State Budget (OGE) comes. Tax revenues are collected through the 26 Tax Offices (RFs) spread across the national territory. In the process of organization and modernization underway at the MPF, to ensure efficiency in the control of tax revenues (in particular this tax) and with the facilities offered with the use of new technologies, it was decided to process and transmit data using a network of computers that in the medium and long term the data will be processed in almost all RFs, which will automatically update the regional server (server) located in Nampula, Quelimane, Beira, Inhambane and Maputo and in turn these will periodically update the SCIVA server located in the country's capital (Maputo city)