D-SUP 2024: Deadline for final submission of the statement is December 30

Single-profession partnerships have until the end of December to submit the Electronic Statement

The legal entities in the municipality of São Paulo that are subject to the special ISS (Service Tax) payment regime will have until December 30, which falls on a Monday, to submit the Statement of Uniprofessional Societies (D-SUP) for the 2024 fiscal year. After completion, the system will check the compliance of the classification, and if necessary, will make the required updates in the registration.

WHO MUST FILE THE D-SUP

The Statement is mandatory for all single-profession partnerships in the city of São Paulo, such as doctors, lawyers, architects, accountants, among others, who carry out the same activity personally and with individual responsibility in the name of the legal entity.

The classification of these societies under the special ISS payment regime, with a fixed calculation base proportional to the number of professionals, depends on the annual maintenance of the proof.

Failure to submit the D-SUP will result in penalties, such as the removal from the special payment regime and the loss of benefits from the Debt Regularization Program (PRD).

WHAT MUST BE DECLARED

The Statement must include registration, accounting, and tax information, which will be submitted to local government to verify if the single-profession partnership in question qualifies for the special ISS payment regime.

SPECIALIZED SUPPORT

DPC has a team of specialized professionals to advise your business. Rely on this support: dpc@dpc.com.br.