Corporate Income Tax: Compensation of IRPJ incurred abroad
25/10/2018EFD-Reinf: Change of dates of mandatory reporting and forecasting fines
05/11/2018HIGHLIGHTS
Legislation
Caixa extends term for large companies in eSocial Group 1 to pay through the FGTS payment slip (GRF)
On Nov-01-2018, Caixa Econômica Federal (CEF) published CAIXA Circular 832, issuing guidelines about the coexistence phase related to the transmission of events to eSocial, the current FGTS operational model, and the deadlines for the administrative procedures to be observed by the financial agents and employers enrolled at the FGTS system.
Companies earning revenue greater than BRL 78,000,000.00 (eSocial Group 1), in 2016, provided that the procedures in the Guidance Manual to the Employer, Monthly and Termination Payments to the FGTS and Social Contributions (version 7) are observed may, until January/2019, provide payment through the FGTS Payment Slip (Guia de Recolhimento do FGTS - “GRF”), issued by Sefip. In addition, the guidelines for termination payments (GRRF) may be used by employers for those of employment relationship agreements terminated by Jan-31-2019.
The taxpayers who are in the other groups are not included in this phase of CEF project, and therefore do not even have scheduled dates. Thus, for these the current procedures remain.
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