RFB – Rules for Special and Differential Economic and Tax Monitoring in 2020
22/01/2020PGFN – FGTS and National Treasury Debtor List
29/01/2020HIGHLIGHTS
2020 accessory obligations schedule
The federal tax schedule is comprehensive and leaves no doubt that organization is critical to ensure full compliance with all requirements. A summary of the main accessory obligations throughout 2020, applicable according to the tax regime and branch of activity of the company, is the following:
Monthly obligations
EFD Contributions |
10th business day of the 2nd month following |
EFD-Reinf |
15th |
eSocial |
non-periodic and periodic events: 15th day of the month following the reference month |
CAGED * |
Until the 7th day of the month following the reference month * |
SEFIP / GFIP ** |
Until the 7th day of the month following to that the remuneration was paid, credited or became due to the worker and/or another taxable event occurred |
DCTFWeb (Monthly) |
15th of the month following the occurrence of the taxable events |
DME |
Last business day of the following month |
Monthly DCTF |
15th business day of the 2nd following month |
Crypto Asset Operations Information |
Until the last business day of the calendar month following the one in which the crypto asset operation occurred |
PGDAS (those opting for Simples) |
Until the 20th day of the following month, for taxable events occurring in the previous month. |
*only for companies still released from eSocial.
**GFIP had its gradual replacement scheduled by eSocial and, therefore, remains mandatory for FGTS payment, however, for social security information, only for part of the groups of employers.
Half-yearly obligations
e-Financial |
Until the last business day of February, referring to the second half of the previous year; until the last business day of August, referring to the previous semester |
DECRED |
Until the last business day of February, referring to the second half of the previous year; Until the last business day of August, referring to the previous semester |
Annual obligations
Crypto Assets’s Operations Reports |
Jan-31-2020 |
DIRF |
Feb-28-2020 |
DIMOB |
Feb-28-2020 |
DMED |
Feb-28-2020 |
RAIS * |
Mar-31-2020 |
DEFIS |
Mar-31-2020 |
ECD |
May-29-2020 |
ECF |
Jul-31-2020 |
DEFIS (those opting for Simples) |
Mar-31-2020 |
DASN SIMEI (those opting for Simples) |
May-29-2020 |
* only for companies that did not report periodic events to eSocial in 2019.
Read more: Schedule for tax, labor and social security obligations in 2020 requires attention
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