The fiscal accounting bookkeeping (ECF) replaces the extinct Legal Entities Economic-Fiscal Information Declaration (DIPJ) having the delivery date stablished for the last working day of July to the subsequent year of the bookkeeping period of the Sistema Público de Escrituração Digital (Sped), which the deadline at the year of 2019 is July 31st.
Mandatory obligation
All the legal entities, including entities which have immunity and exemptions, actual profit method, arbitrated profit, assumed profit, with exception of:
i. Legal entities that opted for the Simplified Taxation System (Simples Nacional);
ii. Public bodies, municipalities and public foundations;
iii. The dormant entities, which are the ones that do not have any operational or non-operational activity, assets and financial, including investments in the financial or capital market throughout the calendar year.
In case of dormant entities, they must present the Federal Tax Credits and Debts Declaration – DCTF, relative to January of each calendar year.
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