4. (*) Source: www.ibge.gov.br (**) Source: http://www.ibpt.com.br/noticia/568/Carga-tributaria-bate-recorde-e-chega-a-36-27-do-PIB

5. 4.35M changes (total) 275K changes (tax) Average = 33 /calendar day (tax) Source: http://www.ibpt.com.br/home/publicacao.view.php?publicacao_id=14136&pagina=0

6. Manufacturing US$ 5,443 M Services US$ 3,107 M Trade & Retail US$ 2,991 M Source: http://www.receita.fazenda.gov.br/srf/ResultFiscalizacao.htm

7. Fiscal books Tax assessment Tax payment Tax reporting

8. Source: http://www.pwc.com/gx/en/paying-taxes/pdf/paying-taxes-2011.pdf

9. IPI PIS COFINS ISS PIS, COFINS, CLSS IRRF INSS SPED FISCAL SPED Contributions DES/DIEF Reporting Fiscal Books SPED Accounting ICMS GIAs (SP-RJ) DIRF DCTF ICMS-ST Tax Assessment and Payment voucher (Tax calculation) Procure to pay Quote to cash (Tax obligations) Fiscal books SINTEGRA

10. ProcureReceivePay Withholding tax Interest and fine calculation Brazilian check and Bordero Electronic payment Post fiscal document for receiving scenarios:  Inventory items  Service  Fixed assets with bookkeeping of deferred ICMS tax amount  Use and consumption  Non-taxable vendor  Direct import  Tax and price complementary fiscal document Tax calculation on purchase request, RFQ, purchase order and vendor invoice:  Taxation mode  Tax credit/debit management  Tax substitution

11. QuoteSell Produce and stock ShipCash Withholding tax Interest and fine calculation Electronic payment Post fiscal document for invoicing scenarios:  Inventory items  Service  Fixed assets  Third party sales  Project  End users  Tax and price complementary fiscal document  Customer returns and customer returns with own fiscal document Tax calculation on transfer orders Tax calculation on sales quotation, sales order, free text invoice:  Taxation mode  Tax credit/debit management  Tax substitution

13. SPRJRSSCPR Others states SE North Federal State City IPI, PIS, COFINS, withholding PIS, COFINS, CSLL, INSS, IRRF NF-e, SPED, Fiscal books ICMS, ICMS-ST, SINTEGRA ISS, NFS-e North east Center west GDP (*) (*) Source: www.ibge.gov.br Supported Partially supported

15. Certification State registration Major release development Minor code change

18. Microsoft Dynamics AX Business Documents Customer Invoice Vendor Invoice Free Text Invoice Project Invoice Transfer Order Tax Transfer Complementary Invoice Packing Slip Partner Add-on document Fiscal Document Fiscal Books Module Posting Reporting

19. POS Services Triggers Fiscal Printer Brazilian Printer Hungarian Printer Other Printers Extensibility Framework Fiscal Printer Customization Core Partner Add-on

25. C CNPJ : federal tax registration id for companies CIAP : control over installments of ICMS tax credit from fixed assets COFINS : contribution based on gross revenues from business sales CFOP: fiscal operation code CSLL: social contribution over net profit D DARF: the form to be fulfilled for federal tax payment DCTF: debit & credit assessment for federal taxes DIRF: assessment of federal withholding taxes G GNRE: the form to be fulfilled for state tax payment GIA: guide for ICMS tax assessment and collecting I IPI : industrialization tax ICMS : tax over transit of goods and service ICMS-ST: ICMS tax substitution ISS: tax over service IRRF: withholding taxes over profit IE: state tax subscription number IM: city tax subscription number INSS: social security tax contribution IN-86: instruction #86 from federal tax authority that rules about how and how long companies shall hold fiscal and accounting digital data for tax and fiscal auditing II : Importation tax N Nota fiscal: fiscal document

26. P PIS : social contribution S SPED: public digital bookkeeping system SPED Contabil : SPED’s account bookkeeping SPED Fiscal: SPED’s fiscal bookkeeping SINTEGRA: information system for goods & service inter-state transaction SEFAZ : tax authority state office SUFRAMA : fiscal authority for economic development of Amazon region