DEPISS – ISSQN Standardized Statement has now been regulated nationwide for healthcare and financial sectors
16/05/2022ECD 2022: definition, due date, requirements and news
20/05/2022LEGISLATION
Federal Revenue Service extends deadlines for filing up the ECD and ECF
Normative Instruction RFB No. 2,082, of 05.18.2022 – Official Gazette of 05.19.2022 – This act extends the due dates for the submission of the Digital Accounting Bookkeeping (ECD) and the Tax Accounting Bookkeeping (ECF) pertaining to the calendar year of 2021. The deadlines for filing up the ECD and the ECF pertaining to 2021 have exceptionally been postponed to the last business day of June and August, respectively. Thus, the new deadlines are as follows:
Bookkeeping |
Previous due date |
Extended due date |
ECD |
05/31/2022 |
06/30/2022 |
ECF |
07/29/2022 |
08/31/2022 |
It should be noted that different deadlines are in place for legal entities that have undergone split-up, split-off, business combination, consolidation, or disestablishment:
ECD and ECF submission upon split-up, split-off, combination, consolidation, or disestablishment of a legal entity |
||
Bookkeeping |
Date of occurrence |
Due date for submission |
ECD |
From January to May |
06/30/2022 |
From June to December |
Last business day of the month following the occurrence |
|
ECF |
From January to May |
08/31/2022 |
From June to December |
Last business day of the 3rd month following the occurrence |
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