ARTICLES

25/04/2018

EFD-Reinf schedule: who should file and deadline

EFD-Reinf, established by RFB Normative Instruction No. 1701/2017, is an SPED module, to be used by legal and individuals, in addition to eSocial. Both are accessory obligations to be met in 2018 that already require a great attention in its deployment, and will highly influence the companies' routines.
24/04/2018

Siscoserv – Federal Revenue of Brazil clarifies on fines applied for inaccurate, incomplete or omitted information

On April 10, 2018, RFB Normative Instruction No. 1803/2018 was published, amending the RFB Normative Instruction No. 1277/2012, establishing the Integrated Foreign Trade in Services, Intangibles and Other Operations that Produce Changes in Equity - Siscoserv.
03/04/2018

State of Rio de Janeiro changes deadlines for companies’ reports under fiscal incentives

The State of Rio de Janeiro, through the publication of Law 7906 (on Mar-15-2018), changed the deadlines for companies that enjoy tax benefits or incentives from Tax Incentive and Transparency Governance System (Sisgift), an organ of the State Government, present report.
23/03/2018

Labor reform: prevalence of Agreements or Collective Bargaining Agreements over the Law

One of the principles established by Law 13467/2017 is the negotiation through a bargaining or collective agreement prevails over the CLT (Consolidation of Labor Laws), except in cases in which the negotiation is considered as an illegal object.
12/03/2018

PGFN publishes new order for registration in the Active Debt of the Union and Fiscal Execution

The National Treasury General Attorney (PGFN) published Ordinance 33/2018, on Feb-02-2018, which regulates Article 20-B and 20-C of Law 10,522/2002 and deals with procedures to send debts for enrollment in the Active Debt (DAU) purposes.
26/02/2018

Companies with foreign capital are required to send CBE to Central Bank

All legal residing entities and individuals domiciled or headquartered in Brazil, holding amounts, assets, goods and/or rights overseas in amounts equal to or greater than USD 100,000 , 00 (one hundred thousand US dollars), or the equivalent in other currencies, shall annually present the Brazilian Statement of CBE.
22/02/2018

Companies receiving foreign investment should attempt to the deadline to submit information to Central Bank

Companies receiving foreign direct investment, as established by Brazil’s Central Bank Circular 3,814 dated 07/12/2016, amended by Circular 3,822, of Jan-20-2017, should pay attention to some obligations, with the service term up to Mar-31-2018.
05/02/2018

Labor Reform: Aspects of regulation of home office

Law No. 13467/177 presented the legal concept of telework or home office and brought the conditions for its execution. Such regulation was important for bringing legal certainty, as this modality is increasingly present in the daily work relations.
22/01/2018

RFB created new rules for ECD

Federal Revenue of Brazil (RFB) consolidated and amended the legislation dealing with Digital Accounting Bookkeeping (ECD), through Normative Instruction (NI) 1774/2017.
17/01/2018

Special and Differential Economic and Tax Monitoring in 2018

The Brazil’s Federal Revenue, through the publication of RFB Ordinance 3.311/2017, established the criteria for indication of legal entities to be submitted to the differential and special economic tax monitoring in 2018.
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