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Tax liability of the members: in times of electronic supervision it is necessary to be more attentive to the company’s obligations
Tax obligations and many acronyms are old known to anyone who undertakes in Brazil. However, accountability in an integrated digital environment extends taxpayers' accountability for the assertiveness of information sent to enforcement agents at the national, state, or municipal levels.
This is because the electronic statements are considered as confession of tax debt, which means that the tax authority does not need to check the statement prepared to collect amounts that have not been properly done.
Another important point in this new context is that partners, directors and managing directors, as well as other companies belonging to the same economic group, can be included in the collection of debts.
Thus, it is possible to say that today taxpayers live in an extended tax responsibility moment, either by the agility and precision in the electronic control mechanisms, or by the possibility of redirection of tax collections.
It is crucial that the entrepreneur is fully aware of the tax requirements of his business, especially with all the changes in the SPED (Public Digital Bookkeeping System), in which a new communication form with the Treasury is being established with the rising and the extinction of obligations.
Principal and accessory obligations
Legal entities and similar are required to comply with a series of tax requirements, principal and the accessory obligations.
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Principal obligations |
Directly related to the triggering event, they are aimed to pay the tax itself, as in case of taxes, contributions, and fees. |
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Accessory obligations |
They are intended to present data to the taxes authorities to prove the payment of the principal obligation. |
The taxpayer may be exempt from certain principal obligations, but not from the accessory obligations. Then, presenting these requires a close monitoring of companies. Failure to comply may result in expressive fines and penalties and, in addition, the members may be held responsible in case of non-payment of taxes.
As these statements are now electronically presented to the supervisory agencies, the care should be even greater, given the efficient mechanisms for the government cross-referencing data.
Accessory obligations: what are they?
Accessory obligations are monthly, quarterly, half-yearly and yearly statements that present company information to the federal, state, or municipal government. These refer to income, assessed taxes or labor and social security aspects.
Accessory obligations are:
- Issuance of invoice for the circulation of goods and/or for provision of service;
- Issuance of tax payment slips;
- Tax Bookkeeping;
- Preparing and filing tax returns;
- Financial statements;
- Payroll, paychecks;
- Preparation and filing social statements.
The requirement to present the obligations also varies, among other factors, according to the tax regime under which the company operates: Simples Nacional, Presumed or Actual Profit. This reinforces how much the choice for the tax system is strategic for business.
List of Accessory Obligations (not exhaustive)
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CAGED |
General Register of Employed and Unemployed: electronic statement to inform hiring, transfers and termination of employees registered under the CLT regime. |
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DCTF |
Federal Tax Debt Statement: contains information related to federal taxes, such as IRPJ, IRRF, IPI, CSLL and others. |
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DCTFWeb |
Statement of Federal Tax Credits and Credits: DCTFWeb is the statement intended to replace the FGTS Payment Form and Social Security Information (GFIP). |
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DES |
Electronic Services Statement: This municipal declaration is used to report to the tax authorities the total of services provided in the month. |
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DEsTDA |
Statement of Tax Substitution, Differential Rate and Anticipation: statement of States tax management concern that Micro Enterprises (ME) and Small Enterprises (EPP) opting for the Simples Nacional must provide. |
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DIRF |
Statement of income tax withheld: reports withholding of taxes made on payments and receipts made by the company to the Federal Revenue. It is due by all legal entities. |
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DIRPF |
Individual’s Income Tax Statement: one must verify the obligation to file the DIRPF to check if the partners of the company are required to present it. |
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ECD |
Digital Accounting Bookkeeping: it composes the SPED and is intended to replace the physical bookkeeping for the digital bookkeeping transmitted online of the following books: General Journal its auxiliaries, Ledger and its auxiliaries, Trial Balance Journal, Balance sheets and evidence sheets settlements transcribed in them. |
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ECF |
Tax-Accounting Bookkeeping: a federal statement that reports all operations influencing the composition of the calculation basis and the amount due from IRPJ and CSLL. |
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EFD-Contribuições |
A federal obligation that makes up SPED. It should be filed by companies in bookkeeping of PIS/Pasep and Cofins contribution, in non-cumulative and/or cumulative calculation regimes, as well as for the digital bookkeeping of the Social Security Contribution on Gross Revenue, levying in the commerce, services and industries sectors in earning revenue related to NCEA, activities, services and products (NCM) listed in it. |
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EFD ICMS / IPI |
ICMS/IPI Digital Tax Bookkeeping: this is a state accessory obligation part of the SPED and replaces the bookkeeping in paper. |
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EFD-Reinf |
Digital Tax Bookkeeping of Withholding and Other Tax Information: it is one of the SPED modules. It is aimed in bookkeep income paid and withholdings of taxpayer’s Income Tax, Social Contribution, except for those related to the work and information on the gross revenue for the calculation of the replaced social security contributions. Therefore, it will replace, the EFD-Contributions module that determines the Social Security Contribution on Gross Revenue (CPRB). |
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eSocial |
Digital Bookkeeping System for Taxes, Social Security and Labor Obligations: Through this system, employers are required to report to Government the employees information such as relationships, social security contributions, payroll, communications of accident at work, prior notice, vacation and FGTS information. |
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GIA |
ICMS Information and Calculation - GIA: a state statement related to operations under the ICMS tax substitution regime. |
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LALUR |
Actual Profit Determination Journal: a tax journal required only for companies taxed through Income Tax as Actual Profit. |
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RAIS |
Annual Report of Social Information: Through this statement, the government controls the labor activity in Brazil and identifies whether the worker is entitled to PIS/PASEP salary bonus, among others. |
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SEFIP / GFIP |
FGTS Company Collection System and Social Security Information: it contains labor, social security, and FGTS information, required for all companies, even if it does not have any registered employee. |
Companies have also among the obligations, Commercial Journals and Tax Books that must be kept in the company.
There are many responsibilities to be met in order the company to remain regular, regardless the adopted tax system and its size. Among so many obligations, relying on a specialized advisory is a measure that can be decisive for the success of a business and, consequently, for its members’ peace of mind.
Domingues e Pinho Contadores’ experts assist companies in the management of principal and accessory obligations, in addition to guiding them in a global way, by reviewing the most advantageous taxation system and by a complete diagnosis able to show situations to correct and most prosperous ways.
How DPC may help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
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