What has changed with the elimination of the DIRF in 2026?
Find out how the DIRF will be filed starting in 2026, its replacement by eSocial and EFD-Reinf, and the generation of the Income Report. 2026 brought one of the most significant changes in recent years to companies’ tax routines: the elimination of the DIRF. That annual marathon of filing returns is now a thing of […]
Taxation of profits and dividends starting in 2026: the exemption ends in 2025, and the window to use it is closing
With the entry into force of Law No. 15,270/2025, as of January 1, 2026, the distribution of profits and dividends will no longer be entirely tax-exempt. The new tax system creates limits, progressive brackets and adjustment mechanisms that make withdrawing profits more expensive for individuals. This makes the end of 2025 a crucial time. Companies […]
Tax Reform: why does your firm need to prepare now?
The Tax Reform, provided for in Constitutional Amendment No. 132/2023, has already begun to reshape the Brazilian tax system. The changes will come into effect gradually; however, it is important to clarify that, in 2025, the impacts will relate to preparation, tax analysis, and the adjustment of firms for the significant changes to come, and […]
ECD: What is it, Who should submit it, and How to comply with Digital Accounting Records
Digital Accounting Records (ECD) is an ancillary obligation that constitutes part of the Brazilian Public Digital Bookkeeping System (SPED) and represents a relevant milestone in the Country’s tax modernization process. Regulated by Brazilian Federal Revenue Office (RFB) Normative Ruling No. 2.003/2021, the ECD was designed to replace the bookkeeping previously performed on paper, with digital […]
Attention to the Escrituração Contábil Fiscal (ECF) delivery deadline
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 […]
