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Anti-Corruption Law, outsourcing, eSocial and ISS were among the themes
 
Enacted in August last year and in force since January 2014, the Anti-Corruption Law was addressed by lawyer Ordélio Azevedo Sette, from Azevedo Sette Advogados, in the Legislation Panel of the ABES Software Conference 2014, held on August 13, at the Renaissance Hotel, in São Paulo. The jurist clarified the obligations of companies with the new law, which, although still awaiting regulation, is already in effect and provides for heavy penalties for companies. “It is the first time that we have what I can call the `death penalty´ for legal entities, as a company can even be closed, as a more serious punishment”, he warned, recalling that, from now on, companies have strict liability in relations with public authorities.
 
Sette also raised the issue of negative proof: “The businessman has to prove his innocence. In addition, the company is responsible for the acts that agents - other people and organizations - who act for it”. Another point addressed in his presentation refers to inspection: “Its application is diffuse, since any representative of public power, in theory, can apply it, even making jurisprudence difficult”. In this sense, it is essential that the company that does business with the government has control mechanisms in place. “The existence of an active compliance program works as a mitigating factor for sanctions”, he concluded.
 
The legal director of ABES, Manoel Antônio dos Santos, commented on the legislative reforms that could impact the software and services sector, in a broad panorama of the legal aspect. One of the analyzes was directed to Bill No. 4,330, of 2004, which deals with outsourcing contracts and the resulting labor relations. If approved, disputes about the outsourcing of the company's main activity will be ruled out.
 
Santos also commented on Bill No. 2,269, from 1999, which deals with the preference for free software in government purchases, which could generate many conflicts, creating obstacles to the adoption of proprietary software, even if the solution is the most suitable for the contracting party. “The public agency should have the freedom to acquire the program that has the best performance, costs, technical support and security. These are characteristics that are more relevant than whether it is free or proprietary software”, he pointed out.
 
For the legal director, the recently approved Complementary Law No. 147, of August 7, 2014, called SuperSimples, does not bring benefits to the sector: “The presumed profit, in most cases, continues to be more advantageous for IT than the adoption of Simples”, referring to the framework of the activity and the table applied to it, according to the new law.
 
The jurist also discussed ABES' position in relation to Supplementary Bill 386, of 2012, which amends Complementary Law 116, of 2003 (ISS Law), which provides for a minimum rate of 2% on services of any nature. In his presentation, he listed the entity's proposals.
 
Closing the Panel, Glauco Marchezin, specialist in Labor and Social Security Law at Sage IOB, presented all aspects, deadlines and obligations of companies from the adoption of eSocial, which, according to him, still depends on the publication of manual 1.2 to start the tool development phase. With eSocial, labor and social security obligations become part of the SPED – Public Digital Bookkeeping System and simplify existing procedures.
 
It is foreseen that the implementation tests in the companies last six months and, later, another six months of tests and adjustments to later be adopted. “It is important that companies carry out training for the personnel who will use the tool, with guidance on legislation and deadlines for transmitting information, so as not to generate fines. We also indicate the existence of an internal auditor to check the data and ensure their correctness”, he explained. Marchezin highlighted the positive aspect for the sector: “Certainly eSocial will generate a lot of business for the IT area”.
 
All ABES Software Conference 2014 presentations are available on the Abes Portal. Click on here to access them.

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