Since July 2017, the national entities, in addition to entities domiciled abroad, are also required to provide their final beneficiaries information through the Coletor Nacional (National Collector, in English) at enrollment with the National Corporate Taxpayers’ Registration (Cadastro Nacional de Pessoas Jurídicas - “CNPJ”).
State Complementary Law 182 deals with the installment payment of ICMS debts, penalties from the State Court of Accounts (TCE), and individuals’ IPVA debts.
Registration will be made by the individual in the e-CAC portal, through the eSocial portal, or in the RFB service units.
The Official Gazette of the State of Rio de Janeiro, of Jul-30-2018, brought the Decree 46379, which revokes Decree 46323 the one that established new rules for the payment of ICMS levied on the provision of cargo transportation services.
The Cosit Consultation Solution 81, provides clarification on the registration in Siscoserv in cases of acquisition of international cargo transportation service in which there is the cargo consolidation operation and, consequently, the issuance of two cargo knowledgement, namely, the "generic or master" and the "aggregate, house or cub".
The RFB Normative Instruction 1820/2018, published on July-31-2018, establishes rules and procedures to file the Statement of Tax on Rural Territorial Property (DITR) for the 2018 fiscal year.
In addition to a possible taxes payment, failure to provide information to eSocial will expose companies to penalties.
Legal entities taxed by IRPJ under any system other than real profit that fail to file ECF within deadline or filed with inaccuracies or omissions, are subject to penalties.