The criteria for Differential and Special Accompaniment of Legal Entities in 2019 are establishes

The Federal Revenue of Brazil published RFB Ordinance 2176/2018 (Dec-31-2018) establishing criteria for the indication of legal entities to be under the accompaniment of differential economic-tax in 2018.

The differentiated and special accompaniment of the greater taxpayers by the Federal Revenue consist of the analysis of the economic-tax behavior, through a monitoring of collection of taxes it administers, analysis of sectors and economic groups and management for prior treatment related to tax liabilities.

Differentiated monitoring

The differentiated accompaniment for 2019 will be indicated to legal entities whose:

a) gross annual revenue reported in the Accounting-Tax Bookkeeping (ECF) of 2017 was greater than BRL 250,000,000.00;

b) debts reported in the Statement of Debits and Credits Federal Social Security Tax and Other Entities and Funds (DCTF), referring to 2017, were greater than BRL 30,000,000.00;

c) salary mass reported in Service Length and Social Security Guarantee Fund Information Payment Form (GFIP), referring to 2017, was greater than BRL 65,000,000.00;

d) debts reported in the GFIP ), referring to 2017, were greater than BRL 30,000,000.00; or

e) resulting from a total or partial spin-off, merger and merger, occurring up to two calendar years prior to the object of the accompaniment, the succeeded of which has been established under Article 7 of RFB Ordinance 641/2015.

Special Accompaniment

In turn, the special accompaniment for 2019 will affect legal entities whose:

a) gross annual revenue reported in the Accounting-Tax Bookkeeping (ECF) of 2017 was greater than BRL 1,000,000,000.00;

b) debts reported in the Statement of Debits and Credits Federal Social Security Tax and Other Entities and Funds (DCTF) referring to 2017, were greater than BRL 70,000,000.00;

c) salary mass reported in Service Length and Social Security Guarantee Fund Information Payment Form (GFIP), referring to 2017, was greater than BRL 70,000,000.00.

Remaining in the framework

Legal entities subject to differential or special monitoring during 2019 will remain in this condition during following years until another normative act establishes new criteria for nomination.