The Guidance Note 18/2019 changing the deadlines to report events to the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) was published.
The companies of eSocial Group 1 (those earning revenues greater than BRL 78 million in 2016) should have attention to the deadline for the generation and payment of monthly and terminatory FGTS forms (Guia para Recolhimentos Mensais e Rescisórios do FGTS - “GRFGTS”).
The Group 2 is made up of business entities earning revenues in 2016 of less than or equal to BRL 78 million, except those opting for Simples Nacional, which are included in this situation at CNPJ on Jul-01-2018.
It is now possible for a corporate taxpayer to consult the beginning of the mandatory filing of information to eSocial and the Statement of Federal Tax Debt and Credits (DCTFWeb).
The period to file the Quarterly Statement of Brazilian Capitals Abroad at the base dates of March 31, June 30 and September 30 of each year.
<h1>Foreign investment – Registration and obligations with Bacen</h1> <br /> <p>It is all the capital contribution coming from abroad that is applied in the domestic productive […]
Among other points, MP 873 establishes that accountants and attorneys of the interested party are authorized to state the authenticity of a document copy presented to the Public Registry of Commercial Companies and Related Activities, thus exempting the authentication at a notary's office.
The Federal Revenue on Apr-22-2019 changed some of the rules of mandatory reporting at the DCTFWeb (Online Statement of Debits and Credits Federal Social Security Tax and Other Entities and Funds) for the 2nd eSocial Group through the publication of RFB Normative Instruction 1884.
The Provisional Measure (MP) 876 published on March 14, 2019 amended the Law 8934/1994, which deals with the Public Registry of Commercial Companies and Similar Activities.
As most of the companies adopt fiscal years that coincide with the fiscal year (beginning on January 1 and ending on December 31 of the same year), the deadline for holding the next Annual Shareholders' Meeting or Ordinary General Meeting will end on April 30, 2019.