Schedule of tax obligations for the second half-year still reserves some news

After a first half-year with many tax obligations, news and adjustments, it is time to prepare to meet the schedule for the second six-month’s period. The period promises to be busy due to new phases and Sped modules deadlines, in addition, of course, to the fulfillment of other obligations that already monthly accompany the companies.

05/07/2018

EXPERT OPINION

Schedule of tax obligations for the second half-year still reserves some news


After a first half-year with many tax obligations, news and adjustments, it is time to prepare to meet the schedule for the second six-month’s period. The period promises to be busy due to new phases and Public Digital Bookkeeping System (Sped) modules deadlines, in addition, of course, to the fulfillment of other obligations that already monthly accompany the companies.

See what is coming:


eSocial - Digital Bookkeeping System for Tax, Social Security and Labor Obligations

The system is one of Sped modules and integrates the data filed to Social Security, CEF, Federal Revenue, and Ministry of Labor.

eSocial is a digital platform to record 15 tax, labor and social security obligations related to employees. The difficulty is due to the amount of data that should be updated at the deployment stage and even the lack of structure for some companies feed the system bases.


1. Companies with annual revenue greater than BRL 78 million


Throughout the first half of 2018, businesses earning revenues greater than BRL 78 million, per year, were already required to join eSocial, registering the employer, workers and payrolls data at the system.

As of July, this group of companies is going through another stage, in which it must replace GFIP (Information to Social Security) and cross-compensation.

Social security contributions should be paid through a Federal Revenue Payment Slip (Darf), generated at the DCTFWeb (Statement of Federal Taxes and Social Security and Other Entities and Funds).


2. Private companies, including Simples, MEIs and individuals (who have employees)

 

As of July, the micro, small, and medium enterprises, including MEIs should join the eSocial,. Firstly, it is necessary to enter employer data and tables. Information on workers, payroll, and health and safety should be included afterwards as the schedule progresses (see below). However, it is crucial that the adequacy work to the next moment begins internally the soonest.

Each deadline must be respected, since noncompliance with any step puts the entrepreneur at risk of notices and penalties.


Review below the eSocial deployment schedule, in which the deadlines to be met in the second half of 2018:

ESocial deployment schedule

Large companies*

Other companies **

Public agencies

Employer registration and tables

Jan/2018

Jul/2018

Jan/2019

Worker’s data and his/her relationship with the companies (non-periodic events)

Mar/2018

Sep/2018

Mar/2019

Payroll

May/2018

Nov/2018

May 2019

Replacement of GFIP (Information to Social Security) and cross-compensation

Jul/2018

Jan/2019

Jul/2019

Occupational health and safety data

Jan/2019

Jan/2019

Jul/2019

* Companies earning gross revenues greater than BRL 78 million

** Including Simples, MEIs and individuals (who have employees)


ECF - Accounting-Tax Bookkeeping


ECF, one of the other Sped's accessory obligations, has a filing deadline for the 2017 calendar year on July 31, 2018.

The filing deadline is different only in cases of extinction, total and partial spin-off, merger, or incorporation, when the operation occurred between May and December. In these situations, the obligation must be fulfilled by the last business day of the third month following the event. If any of such operation is carried out between January and April, July remains as the deadline month to file the statement.

All legal entities, including immune and exempt, whether taxed by actual, arbitrated or presumed profit must fill the ECF and meet the deadline. Only those opting for the Simples Nacional, public agencies, municipalities, public foundations and inactive legal entities who have not performed any operational, non-operational, financial, or financial activity, including application in the financial or capital markets, in the calendar year are not required.

Filing the information after deadline or presenting the statement with errors or omissions may generate penalties varying according to the tax regime adopted by the company.



EFD-Reinf: Digital Tax Bookkeeping of Withholdings and Other Tax Information


EFD Reinf is a Sped module focused on hiring services and withholding of taxes that falls on individuals and legal entities. See herewho should file it.

The use of this system, together with eSocial, will gradually promote the substitution of the information filed through the Withholding Income Tax Return (DIRF), FGTS and Social Security Information (GFIP), the Annual Social Information Report (RAIS) and the General Register of Employed and Unemployed Persons (CAGED).

Since May 2018, companies earning gross revenues greater than BRL 78 million per year are already required to file EFD-Reinf, but as of November, the obligation extends to other private companies, including Simples, MEI and individuals (who have employees).


Compliance with obligations requires global attention to the Sped modules


With the information integrated at Sped's environment, taxpayers are more exposed to ever-more agile and accurate electronic audit processes. A minimal flaw in the preparation of statements may lead to harsh penalties.

In addition to complying with the deadlines and correct fulfillment with each individual obligation, companies should be aware of the information stated in other obligations to eliminate the risk of inconsistencies in the transmitted data, detectable from the crossover the information mesh.

In order to fulfill all obligations in the proper deadline and with the required level of quality, keep a preventive routine and a strategy to carry out a work without a pending is essential. In this sense, companies should internally organize themselves and have specialized advice whenever possible.

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