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14/12/2021Central Bank updates the procedure for remitting documents from institutions with branches abroad
14/12/2021HIGHLIGHTS
Quarterly DEF must be filed until 12/31
This filing refers to the base date of September 30, 2021
Taxpayers required to submit the quarterly Economic and Financial Statement (DEF) for the base date of 09/30/2021 must file the information to the Central Bank by 12/31/2021.
The requirement falls on companies receiving foreign direct investment with assets or net worth equal to or greater than BRL 250,000,000.00.
DEF requires information related to capital stock, equity, assets and liabilities, and "flow accounts" assessed each quarter.
Not submitting the declaration, submitting it after the deadline, or with false, incomplete, or incorrect information, subjects the company to a fine, which can reach BRL 250,000.
Fixed schedule
DEF must be filed every quarter referencing to the base dates:
|
Reference date |
Deadline |
|
March 31 |
June 30 |
|
June 30 |
September 30 |
|
September 30 |
December 31 |
|
December 31 |
March 31 of the following year |
Support for compliance with Bacen
Domingues e Pinho Contadores has a team specialized in obligations that individual and corporate taxpayers must comply with before Bacen. Rely on this support to maintain full compliance with the agency. Get to know the Bacen services.
How may DPC help your company?
Domingues e Pinho Contadores has a specialized team ready to assist your company.
Contact us by email at dpc@dpc.com.br
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