Annual Shareholders’ Meeting and Ordinary General Meeting for accounts approval: the deadline is on April 30

Since most companies adopt a period that coincide with the fiscal year-end, the deadline for the Annual Shareholders' Meeting or Annual General Meeting is April 30.

STF Decision on the unconstitutionality of the registration requirement for service providers from other municipalities – Practical effects

Practical effects of the STF Decision on the unconstitutionality of the registration requirement for service providers from other municipalities.

“Pandemic Transaction”: PGFN establishes new deadlines to settle debits

The National Treasury General Attorney (Procuradoria-Geral da Fazenda Nacional - “PGFN”) has stated a new way to negotiate debits called “Transação da Pandemia” (or Pandemic Transaction)

DEF: Companies receiving foreign investment must report to Bacen by March 31

Until March 31, companies receiving direct foreign investment with assets or equity equal to or greater than R$ 250 million must report the DEF to Bacen.

ANNUAL CBE delivery starts in February

The ANNUAL CBE referring to the base date of December 31, 2020 must be delivered by the individuals and legal entities resident in the country that have assets abroad, in the period of February 15 and April 5, 2021.

2021 Dirf: the report must be filed by February 26

Deadlines and obligations in the submission of Withholding Income Tax Return (Dirf) 2021

Social Security: INSS contribution table in 2021

The benefits paid by the INSS will be readjusted, as of January 1, 2021, by 5.45%.

Social Security – Rules on contributions to simultaneous employments relationship have changed

The calculation of the contribution discounted from the insured employee, domestic worker or individual worker who provides remunerated services to more than one company will change.

eSocial: calculation of the social contributions on maternity-leave salary

The system no longer calculates the employer's contributions (social security, RAT and "third parties") on the maternity-leave pay.

Annual DCTFWeb 2020 – Filing deadline is December 20

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