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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.

Limited Company Registration Manuals

Amends parts of the Limited Liability Company Register Manual, as the quorum for (i) dismissal of socio administrator, named in the articles of amendment, more than half of the capital, unless otherwise provided by contract; and (ii) for exclusion of a partners in company composed of more than two partners, with no need for a meeting or assembly, a member holding more than half of the share capital may exclude a minority partner of the company if he considers that the partner is a risk for the continuity of the company, due to acts of undeniable seriousness.
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