Auxiliary Obligations

17/07/2020

HIGHLIGHTS

Main Acessory Obligations


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.

SUBMITTED TO FILLINGS DESCRIPTION PERIOD DEADLINE
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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