We list below the main ancillary obligations in force in the country, which must be observed by companies.
The table is not exhaustive and the obligations are applicable according to the company's corporate purpose.
Updated on 07/17/2020.
|FEDERAL RESERVE OF BRASIL - RFB||DCTF - Declaration of Federal Tax Debts and Credits||Declares federal debts and their payment / compensation||Monthly||Day 20 of the subsequent second month.*1|
|PER/DCOMP||Declares the offset of credits to be written off from federal debts.||Per credit utilization||Unitl the date of the tax due date which is being compensated|
|EFD-CONTRIBUTIONS||Bookkeeping of the Contribution to PIS / Pasep and Cofins, in the non-cumulative and / or cumulative calculation regimes, based on the set of documents and operations representing the earned income, as well as the costs, expenses, charges and acquisitions that generate credits non-cumulative||Monthly||10th working day of the subsequent second month.*2|
|ECF - Tax Accounting Bookkeeping||Replaced DIPJ since 2014. Includes accounting and tax information||Annual||last working day of July of the year following the calendar year to which the bookkeeping refers.*7|
|ECD - Digital Accounting Bookkeeping||Replaces paper bookkeeping with bookkeeping transmitted via file, that is, it corresponds to the obligation to transmit, in digital version, the following books: Daily Book, General Ledger and Daily Balance Sheets, Balance Sheets.||Annual||last working day of May of the year following the calendar year to which the bookkeeping refers. *3|
|DIRF - Withholding Income Tax Declaration||Informs the income paid to individuals and companies and the taxes withheld||Annual||last working day of February of the year following the calendar year to which the bookkeeping refers|
|DCTFWEB||Declares the value of the due Social Security Contributions obtained from eSocial and EFD-Reinf||Monthly||Day 15 of the following month|
|DCTFWEB Anual||Declares the value of the due Social Security Contributions obtained from the eSocial referring to 13. Salary||Annual||unitl 20 of december of each year|
|EFD-REINF - Digital Tax Bookkeeping for Retentions and Other Tax Information||Bookkeeping of paid income and withholding of Income Tax, Social Contribution of the taxpayer except those related to work and information on gross revenue for the calculation of the replaced social security contributions. (For the time being the declaration only includes the INSS. The expectation of the other taxes will be included soon).||Monthly||Day 15 of following month|
|EFD-FISCAL -ICMS / IPI Bookkeeping||Bookkeeping of tax documents, as well as records of tax calculation related to the operations and benefits practiced by the taxpayer: IPI and ICMS||Monthly||20th day of the subsequent month except: PR 12th day; GO and PE on the 15th; and MG on the 25th.|
|GFIP - FGTS Collection Form and Social Security Information||Form used to collect FGTS (Guarantee Fund for Length of Service) and to make information related to policyholders available to Social Security||Monthly||Day 07 of the following month|
|GFIP - FGTS Collection Form and Social Security Information - 13th salary||Form used to collect FGTS (Guarantee Fund for Length of Service) and to make information related to policyholders available to Social Security
- 13th salary
|Annual||last working day of january of the folloiwng year|
|e-SOCIAL -Digital Tax Bookkeeping of Social Security and Labor Tax Liabilities||Information related to workers, such as bonds, social security contributions, payroll, reports of accidents at work, prior notice, tax deeds and information about FGTS||Per event and monhtly||7th of the subsequent month. (those related to events, the deadlines are varied)|
|RAIS - Annual List of Social Information||Informs list of employees who worked during the year and the amount paid to them.||Annual||17 of april of the folloiwng year of the calender in reference|
|STATE - RJ||DUB - ICMS Tax Benefits Utilization Document||Informs the amounts not paid under ICMS, due to the enjoyment of tax incentives and benefits||Semester||Referring to the first half of the current year - September 24th of the same year;
for the second semester of the previous year - March 24 of the following year.*4
|DECLAN-IPM - Annual Declaration for IPM||It aims at determining the added value in operations related to the circulation of goods and services rendered by the ICMS levy, carried out in the State, with a view to calculating the Municipality Participation Indices in the collection of the ICMS (IPM)||Annual||May 18th of the year following the reference calendar year|
|STATE - SP||GIA - DIPAM||Declares to the State the Operations carried out with goods||Monthly||From the 16th of the following month until the 22nd|
|GIA - ICMS ST - Other States||Declares to the State in which the Company has Tax Substitute Registration the operations with ICMS - ST for that State||Monthly||On the 10th of the following month, except ES which is the 25th|
|Convenio ICMS 115/03 - CAT 79/03 SP||Declares tax documents issued in a single way by electronic data processing system for taxpayers, providers of communication services and electricity suppliers.||Monthly||Until the last day of the following month.|
|RIO DE JANEIRO & SÃO PAULO MUNICIPALITY||Declaration of Services Taken||Declaration to the municipality of service notes taken from taxpayers outside the municipality||Monthly||2nd working day of the following month|
|Declaration of no movement||Declaration to the municipality that services were not provided during the month||Monthly||2nd working day of the following month|
|LABOR AND SOCIAL SECURITY SPECIAL SECRETARIAT||CAGED - General Register of Employees and Unemployed||Informs employees' admissions and dismissals under the CLT regime||Monthly||Day 07 of the following month|
|MINISTRY OF SCIENCE TECHNOLOGY INNOVATIONS AND COMMUNICATIONS||ANATEL FUST||Declares the amounts due on the billing of telecommunications companies to the Fund for Universalization of Telecommunications Services - Fust||Monthly||Unitl the 10th of the folliwng month|
|ANATEL - FUNTTEL||Declares the amounts due on the billing of the telecommunications companies to the Fund for the Technological Development of Telecommunications||Monthly||Unitl the 10th of the following month|
|SPECIAL SECRETARIAT FOR FOREIGN TRADE AND INTERNATIONAL AFFAIRS||SISCOSERV - Service Acquisition Registry, Service Sale Registry (RVS)||It registers services, intangibles and other operations that produce changes in equity, acquired and / or sold by residents or domiciled in the country of residents or domiciled abroad. ”||Monthly||Last day of the third month following the event|
|SISCOSERV -Payment Registration (RP); Registration of Sale (RV) and RAS of prepayment to supplier||RAS / RP records are of the resident or domiciled in the country when making the payment abroad and the RV qunato makes billing abroad||Monthly||Last day of the month following the event|
|CENTRAL BANK||RDE - ROF Initial||Financial Operation Record||Per event||Before the entry or exit of an resource|
|RDE - ROF - Atualization||Input or output information (exchange)||Per event||On the date of the entry of exit (exchange)|
|RDE - IED||Registration of Payment of Foreign Capital||Monthly||Up to 30 days cash receipt|
|DEF||Declaration - for Companies with Total Assets or Equity greater than R$ 250,000,000.00||Quartely||Last working day of the subsequent quarter|
|DEF||Declaration - to update the corporate structure for Companies with Total Assets or Equity less than R$ 250,000,000.00||Annual||Last working day of the month of March of the following year|
|CBE||Declaration - Brazilian capital abroad above US$ 100,000,000.00||Quartely||Last business day of the subsequent quarter.*5|
|CBE||Declaration - Brazilian capital abroad above US$ 100,000.00||Annual||Last working day of the month of March of the following year.*6|
|CENSO||Declaration - Foreign capital in the country in any amount for companies with net worth equal to or greater than US$ 100,000,000.00 or for companies with short term commercial credit in excess of US$ 10,000,000.00||Annual||August 15th of the following year|
|CENSO||Statement - Foreign capital in the country in any amount for companies with Net Equity of any value or Companies with short-term commercial credit equal to or greater than US$ 1,000,000.00||Quinquennial - With reference to the years ending in 0 or 5||August 15th of the following year|
*1 - DCTF: Extension for competences 02, 03 and 04/2020 - IN RFB 1932/20.
*2 - EFD-Contributions: Extension for competences 02, 03 and 04/2020 - IN RFB 1932/20.
*3 - ECD: Extension for the calendar year 2019 – IN RFB 1950/20.
*4 - DUB-ICMS: The delivery period for the DUB-ICMS for the second half of 2019 is extended to 04/30/2020.
*5- CBE- Quaterly: The deadline for delivery of the CBE-TRI has been extended to 07/15/2020.Bacen Circular No. 3.995/2020 .
*6- CBE - Annual: The deadline for delivery of the Annual EBC has been extended to 06/01/2020.Bacen Circular No. 3.995/2020
*7 ECF - Extension for the calendar year 2019 – IN RFB 1965/20
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