The General Data Protection Law – LGPD brings impacts to individuals and legal entities, with regard to the treatment of citizens' 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, the LGPD will affect different lines of business and areas of activity, including with regard to the data of taxpayers in general, who, in compliance with tax obligations, transmit their information together with their personal data in all relationships with the Tax Authorities, which is authorized to to process personal data without consent, pursuant to article 7, items II, III and VI of Law 13.709/18.
In view of this, it is essential that the Tax Authorities carry out the processing and collection of data with transparency, developing technical and administrative measures in order to protect the data collected without the taxpayer's consent, since the LGPD
presents rules for the use of data in accordance with the legal frameworks 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 the LGPD, thus forcing these systems to adapt. With the LGPD
in force, even if a person has the NF-e access key, they will only have access to partial information, being able to read the complete information through a digital certificate from the authors of the note. These mechanisms provided for by the LGPD meet the principles that guide the activity of the Public Administration provided for in the Federal Constitution.
As for private institutions, it is recommended to implement a culture of governance and data privacy, with the adoption of a continuous program of adequacy. THE LGPD implementation calls for adjustments and redoubled care in sharing data from third-party taxpayers with public administration bodies, including the tax area, under penalty of being held responsible for the excess of shared information.
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