The General Data Protection Act — LGPD has impacts on individuals and legal entities, with regard to the processing of citizen data. Its purpose is to establish principles and rules for the processing of personal data, from its collection, reception, classification, use, access, transmission, processing, archiving and elimination.
Due to the broad concept of personal data, LGPD will affect different branches of business and areas of activity, including with regard to taxpayer data in general, who, in complying with tax obligations, transmit their information together with their personal data in all relations with the Tax Authorities, which are authorized to process personal data without the need for consent, in accordance with article 7, items II, III and VI of Law 13,709/18.
In view of this, it is essential that the Tax Authorities process and collect data with transparency, developing technical and administrative measures in order to protect the data collected without the taxpayer's consent, since LGPD presents rules for the use of data in accordance with legal guidelines based on consent.
An example cited by reference professionals in the area is the data from Electronic Invoices (NFE), circulated and shared by the SEFAZ and CONFAZ systems. This data needs to be protected based on LGPD, thus requiring these systems to adapt. With the LGPD in force, even if a person has an NF-e access key, they will only have access to partial information and can read the complete reading with a digital certificate from the authors of the note. These mechanisms provided for by LGPD comply with the principles that guide the activity of the Public Administration provided for in the Federal Constitution.
As far as private institutions are concerned, it is recommended to implement a culture of governance and data privacy, with the adoption of a continuous adaptation program. A implementation of the LGPD asks for adjustments and extra care when sharing third-party taxpayers' data with public administration bodies, including the tax area, under penalty of being responsible for the excess of information shared.
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