The schedule of federal accessory obligations in 2020 requires attention

Check the list of required accessory obligations from companies, according to the tax framework.

Amanda Martines, Andre Ferreira e Leonardo Bezerra

Companies of all sizes and segments must start the year in attention to the tax, accounting, labor and social security obligations that fall on their businesses during the new year.

The complexity of Brazilian rules and the volume of requirements in force demand permanent monitoring to avoid exposure to fines and penalties.

Even if the fulfillment of this schedule is already incorporated into the routine, it is always important to check, especially at the beginning of each new year, the rising of new obligations, eventual changes in layouts and whether the service processes can be improved.

Federal accessory obligations

Accessory obligations are means adopted by the Treasury to determine and inspect the payment of taxes.

Some federal accessory obligations will apply depending on the business activity or tax framework adopted. See below what is up to the companies in each regime.

Companies opting for Real Profit

eSocial

In addition to its announced simplification, eSocial (Digital Bookkeeping System for Tax, Social Security and Labor Obligations) has been experiencing successive changes in schedule.

See also: Changes in eSocial Schedule: ordinance brings new requirement dates

Thus, it is essential to keep up with the changes already consolidated and those to come in order to remain in compliance with the obligation.

The groups already under obligation must transmit non-periodic and periodic events until the 15th of the month following the reference period- a deadline established to meet the transition period of eSocial. The exceptions are special terms that have their own maturity (for example hiring, leaves, terminations).

CAGED

The CAGED (General Register of Employed and Unemployed) gathers information on hiring, transfers, terminations and reintegration of workers.

The replacement of CAGED by eSocial is in progress for hiring and terminations that occurred as of January 2020, validity for all employers already under eSocial requirement.

Companies still released from eSocial must remain to report data to CAGED.

The filing of CAGED by the groups still obliged must be made until the 7th day of the month following the information reference month

RAIS

RAIS (Annual Reports of Social Information) is an instrument for collecting data related to labor activity in Brazil, which must be submitted by those enroled in the CNPJ, with or without employees.

RAIS has already been extinguished for groups 1 and 2 of eSocial, but it still needs to be filed by the other employers.

RAIS must be filed by the last business day of March (31st).

SEFIP / GFIP

SEFIP/GFIP (FGTS Company and Social Security Information System) gathers social security and FGTS-related information.

GFIP had its gradual replacement programmed by eSocial and, therefore, remains mandatory for FGTS payment, however, for social security information, only for part of the groups of employers.

The GFIP must be collected by the 7th day of the month following the month in which the remuneration was paid, credited or became due to the worker and/or another event that generated a contribution to Social Security occurred.

EFD Contributions

EFD Contribuições (Digital Tax Bookkeeping of Contributions) deals with the digital file to be used by legal entities of private law in the bookkeeping of the Contribution for PIS/Pasep and Cofins.

EFD Contribuições must be filed by the 10th business day of the 2nd following month.

EFD-Reinf

EFD-Reinf (Digital Tax Bookkeeping for Withholdings and Other Tax Information) is a digital document with information on services provided and received by companies under different tax regimes.

The groups that are required to monthly file EFD-Reinf until the 15th day of the month following to which the bookkeeping refers.

DCTFWeb

DCTFWeb (Statement of Federal Social Security Debits and Tax Credits and Other Entities and Funds) reports the social security contributions destined to third parties to the Federal Revenue, integrating information provided to eSocial and EFD-Reinf.

Monthly DCTFWeb: must be filed until the 15th day of the month following the occurrence of the taxable events. Annual DCTFWeb: applies to the provision of information on the amounts of the 13th salary paid to workers, and must be transmitted by December 20 (or earlier, if the deadline is not a business day). Daily DCTFWeb: applicable to information related to revenue from sporting events. It must be transmitted until the second business day following the event.

DCTF

As DCTFWeb does not yet replace DCTF (Statement of Federal Tax Debts and Credits), it remains mandatory.

DCTF must contain information related to taxes and contributions: IRPJ, IRRF, IPI, IOF, CSLL, Contribution to PIS/Pasep, Cofins; Cide-Combustível, Cide-Remessa, CPSS, CPRB.

The DCTF must be presented by the 15th business day of the 2nd month following the occurrence of the taxable events.

ECD

Digital Accounting Bookkeeping (ECD) is applicable to companies that are required to keep bookkeeping in accordance with commercial legislation, including equivalent, immune and exempt ones. It includes the following documents: daily book, general ledger, its auxiliaries and book of trial balance sheets, balance sheets and records.

The ECD layout for 2020 is the Layout 8. There was both the exclusion and the creation of new fields in this version.

The ECD must be transmitted until the last business day of May (29th), for the previous calendar year.

ECF

Tax-Accounting Bookkeeping (ECF) is required for almost all companies.

In this year, the ECF Layout 6 is in effect, which has passed through changes in dynamic tables and the creation of the statement for accounts of the standard plan of part B, among other adjustments.

The ECF must be filed by the last business day of July (31st), for the previous calendar year.

DIRF

DIRF (Statements of Withholding Income Tax) is payable by all legal entities, regardless of the taxation form under income tax.

With the eSocial entering into force, the DIRF is expected to be extinguished, but it still needs to be filed this year, for the 2019 base year.

DIRF must be filed by the last business day of February (28th).

Criteria for determination of Corporate Income Tax and Acessory Obligations

Real profit

Companies adopting the Presumed Profit criterion have the same federal accessory obligations listed above

Opting for Assumed Profit

The companies opting for the Assumed Profit have the same federal accessory obligations listed above.

Opting for Simples Nacional

Those opting for Simples Nacional must also to report eSocial, GFIP, RAIS, CAGED, EFD-Reinf, DCTFWeb, DCTF and DIRF. Other obligations of this group are:

PGDAS (Programa Gerador do Documento de Arrecadação do Simples)

Through the PGDAS (Simples Payment Form Generator Program) to generate the DAS, companies must report the amounts related to their revenues.

The information must be monthly provided until the 20th day of the month following, for taxable events that occurred in the previous month.

DEFIS (Declaração de Informações Socioeconômicas e Fiscais)

Through DEFIS (Statement of Socioeconomic and Tax Information), companies opting for Simples Nacional report economic and fiscal data to the Federal Revenue.

DEFIS's deadline to file is March 31st of the year following the reported period.

DASN SIMEI

DASN SIMEI - Annual Statement of Simples Nacional - Individual Microentrepreneur is one of the duties of this category of entrepreneurs.

The delivery of DASN SIMEI for the previous year must be made until the last business day of May (29th).

Those opting Simples Nacional should also adopt:

Cash Book (there is an exemption if presenting the accounting bookkeeping, especially the General Journal and Ledger), Inventory Journal, Goods Received Journal, Rendered Services Journal, Purchased Services Journal, Goods Received and Shipped Control Seal (related to the Tax on Industrialized Products - IPI).

Other accessory obligations

Other requirements will be related to the activity performed by the company and to certain operations. In view of so many rules and specificities, it is always recommended that a specialized consultancy in the compliance with tax legislation be used to avoid gaps in the fulfillment of obligations.

Some other obligations are as follows:

e-Financial

E-Financial is a set of digital files referring to registration, opening, closing and auxiliaries, and the financial operations module.

Companies that trade supplementary pension benefit plans, manage Individual Programmed Retirement Funds (Fapi) or raise, intermediate or invest their own or third parties' financial resources, and insurance companies authorized to structure and market people insurance plans are required to provide this statement.

The e-Financeira must be presented considering the deadlines: - by the last business day of February (28th), for the second half of the previous year; - by the last business day of August (31st), for the previous semester.

DOI (Real Estate Operations Report)

The information on transactions involving real estate is provided to the Federal Revenue through the DOI (Real Estate Operations Report).

The DOI must be filed by the last business day of the month following the month in which the act was drawn up, annotated, registered and recorded.

DIMOB

The DIMOB (Information on Real Estate Activities) must contain the information related to the sale or rental of properties entered in the previous year.

DIMOB must be sent until the last business day of February (28th) of the year following your presented information.

DMED (Medical and Health Services Report)

Medical and health services providers, private health care plan operator or health service provider and private health care plan operator must provide the DMED (Medical and Health Services Report).

The DMED must be filed by the last business day of February (28th) of the year following to which the information refers.

DECRED (Credit Card Operations Report)

DECRED (Credit Card Operations Report) is mandatory for credit card administrators.

This statement must contain information on credit card operations, such as the identification of users of these services and the amounts handled each month.

Deadlines: - until the last business day of February (28th), for the second half-year of the previous year; - until the last business day of August (31st), for the previous half-year.

DME

The DME (Operations Settled with Currency in Cash) is mandatory in cases where there are operations settled in cash involving amounts equal to or greater than BRL 30 thousand.

The DME must be presented until the last business day of the month following the operation.

Crypto Asset Operations Reports

Information should be provided to individuals, companies and brokers who carry out any sort of transaction involving the transfer of crypto assets.

See also: Filing the information on crypto operations begins in August/2019

Deadline: by the last business day of the calendar month following that in which the crypto asset operation occurred. Its annual provision is due by crypto assets exchanges domiciled in Brazil, and must be filed on the last business day of January on operations performed in the previous year.

Redoubled attention

It must be kept in mind that the Tax Authorities today gather and crosscheck the information, such as assessed taxes, goods receiving and shipping operations, with identified suppliers and clients, among many other data. The electronic crossing mechanisms are efficient and capable of identifying simple errors, inaccuracies or omissions.

As in 2020, layout changes are already confirmed, while others are expected, attention to details will be highly required. Check the accessory obligations schedule in 2020.

Expert advice makes the difference

Every business must keep the organization of its tax, labor and social security processes, in addition to what is directly linked to its core business. Those who leave the processes of compliance with legislation of this nature under the care of specialists gain time for focusing on what is most important to the advancement of the main activity.

Rely on the advice of DPC's specialized professionals to pass through the year with the peace of mind in complying with all the requirements imposed by Brazilian legislation.