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.
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 |
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.
Domingues e Pinho Contadores has a specialized team ready to assist your company.
Contact us by email at dpc@dpc.com.br
Av. Rio Branco 311, 4º e 10º andar - Centro
CEP 20040-903 | Tel: +55 (21) 3231-3700
Rua do Paraíso 45, 4º andar - Paraíso
CEP 04103-000 | Tel: +55 (11) 3330-3330
Rua Teixeira de Gouveia 989, sala 302 - Centro
CEP 27910-110 | Tel: +55 (22) 2773-3318