Annual Census of Foreign Capital in Brazil to the Central Bank 2019 (base year 2018)

The 2019 Annual Census of Foreign Capital in Brazil - base year 2018 may be submitted as of July 1, whose transmission deadline is August 15, 2019.

ECF: what it is, deadline, requirements and cautions

Tax-Accounting Bookkeeping is an obligation for companies, which collects all the information reported during the previous calendar year. Therefore, it is important a thorough review in order to avoid doubts from the Treasury and penalties.

Digital Accounting Bookkeeping – ECD

Changes the RFB Normative Instruction 1774/2017, which deals with the Accounting Digital Bookkeeping (ECD) to determine, among other things, that the obligation to present the ECD does not apply to immune and exempt legal entities that earned in the calendar year revenues, donations, incentives, subsidies, contributions, aids, agreements and similar income whose sum is less than BRL 4,800,000,00, or the amount proportional to the period to which the accounting entry refers.

ICMS / SP – Bookkeeping of acquisitions of merchandises

Standardizes the form of tax bookkeeping of acquisitions of merchandises in interstate operations, whose tax prepayment related to subsequent operations is under the responsibility of the paulista taxpayer, subject to the periodical calculation regime, under the terms of Article 426-A of RICMS-SP/2000.

Repetro -Sped

Changes the provisions of Coana Ordinance 40/2018, which establishes the simplified procedures for the migration of assets from the Repetro to the Repetro-Sped in terms of Paragraph 3 of Article 39 of the RFB Normative Instruction 1781/2017.

Payroll review: strategy for risk prevention and cost reduction

Ensuring compliance of the company's payroll goes far beyond the mitigation of labor risks and adaptation to eSocial. The reduction of costs due to the revision of social security rates and a possibility of refunding or offsetting other federal taxes provide new strategic possibilities.

Information of the final beneficiary in the CNPJ – deadline alert and change of rules

The deadline for companies providing information of their final beneficiary in the CNPJ was extended to June 26, 2019

eSocial – Deadline for Group 1 to use GRF and GRRF is ending

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”).

eSocial – companies in Group 2 may use GRF and GRRF until October 2019

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.

Occupational Health and Safety: the last phase of eSocial can produce high penalties

Companies in Group 1, that are entering the last phase in July, should rely on services of OHS specialists to transmit data to eSocial to avoid summons.
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