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Based on the information provided in the consultation document, it is possible to identify several key points:

1. The consultants analyzed two scenarios for the tax burden of the GRUPO SOTHIS, considering either a centralized approach with a single Folha de Pagamento (SFP) or a decentralized approach with three separate companies (SOTHIS TELECOM, SOTHIS SVA, and SOTHIS SERVIÇOS DE TI).
2. The analysis revealed that adopting the decentralized approach would result in a lower tax burden compared to the centralized scenario, with an estimated reduction of 2.35% of the monthly revenue.
3. The consultants emphasize the importance of reviewing and adapting the contractual instruments used by the companies that make up the GRUPO SOTHIS to ensure compliance with reality and the commercialization of plans in the format COMBO.
4. The risk of icms (State Value Added Tax) in relation to the provision of internet services (SVA) remains in the decentralized model, and the only way to mitigate this risk is to file a declaratory action seeking to declare the non-incidence of ICMS on these services.
5. The consultants highlight the need for adequacy of the instruments used by the companies that make up the GRUPO SOTHIS, as well as the importance of reviewing and updating the information provided in the present Parecer (opinion) to ensure that it reflects the latest developments and clarifications.

In conclusion, the consultation document provides valuable insights into the tax burden of the GRUPO SOTHIS and the potential benefits of adopting a decentralized approach. However, it is important to continue monitoring the situation and updating the information provided to ensure that it remains relevant and accurate.