Federal Revenue Service notifies entities to remedy pending issues with ancillary obligations

Since March, the Federal Revenue Service of Brazil has been sending notifications to legal entities with pending issues related to their ancillary obligations.

Notices are forwarded to the companies’ mailboxes (on e-CAC), and recipients are granted 30 days to address the irregularities. The messages include guidelines for resolving the pending issues, which may apply to the following tax returns and bookkeeping documents:

• DASN-SIMEI — DASN-SIMEI - Simplified Annual Statement for Individual Microentrepreneurs
• DCTF — Statement of Federal Tax Liabilities and Credits
• DDCTFWeb — Statement of Federal Tax Liabilities and Credits for Social Security and Other Entities and Funds
• DEFIS — Statement for Socioeconomic and Tax Information
• ECF — Tax Accounting Bookkeeping
• EFD-Contribuições — Digital Tax Bookkeeping of Contributions on Revenue
• PGDAS-D — PGDAS-D — Generator of the Simplified Tax Scheme Payment Form - Reporting Document

Penalties

Failure to comply with ancillary obligations can result in the company becoming ineligible for registration with the CNPJ. If this happens, the entity will be unable to issue invoices, obtain financing, and will be subject to fines and mandatory arbitration of its income, in case its taxed under the Actual Profit Method.

Compliance with ancillary obligations

DPC has a specialized team that assists with the completion and transmission of ancillary obligations, ensuring that its clients are always in good standing with the Federal Revenue Service. Reach out to us at: dpc@dpc.com.br.