published on 03/16/2023

by Melissa Scarpelli

This is a tax obligation with a deadline of March 31, 2023.

The purpose is to prove that taxes due have been collected, even if the company is inactive. After all, the framework may even be “Simples Nacional”/ Simplified Taxation System, but the tool used by the IRS to control the collection is complex.

This is a tax obligation with a deadline of March 31, 2023. We are talking about the Declaration of Socio-economic and Tax Information (DEFIS). The DEFIS has the purpose of sending to Brazil’s Federal Revenue Department the economic and fiscal data of the company that is or was framed in the “Simples Nacional” in 2022.

The exception is for the company that went through incorporation, transformation, split or extinction, in the first 3 (three) months of the calendar year. In such case, the deadline is the last day of June.

What information must be presented in DEFIS?

1. Capital Gains;
2. Number of employees at the beginning of the reporting period;
3. Number of employees at the end of the period covered by the declaration;
4. If the ME (Micro-company) / EPP (Small Business Enterprise) keeps bookkeeping and has shown a profit exceeding the limit referred to in § 1 of art. 131 of CGSN Resolution No. 94 of 29/11/2011, in the period covered by this statement, the amount of accounting profit calculated must be imformed
5. Identification and income of the partners:
6. Social Security number and name;
7. Exempt income paid to the partner by the company (earnings);
8. 8. Taxable income paid to the partner by the company (Pro-labore/) wage, pay, paycheck, income;
9. Percentage of participation of the partner in the company’s capital on the last day of the period covered by the declaration;
10. Income tax withheld on income paid to the partner by the ME/EPP;
11. Cash/bank balance at the beginning of the reporting period and cash/bank balance at the end of the reporting period;
12. Total expenses in the period covered by the statement (the total expenses of the PJ/ legal Entity/ Corporation in the period covered by the statement must be informed, considering operational and non-operational expenses, costs, salaries, etc.); and
13. Change of address of the establishment (if in the period covered by the return, one or more changes of the establishment occurred).

It may seem simple, but the fact is that the entrepreneur who does not deliver DEFIS on time (03/31/2023), will not be able to pay DAS/ Simple National Payment Form (tax for the period) and consequently will be in an irregular situation with the tax authorities.

How must the Declaration be sent?

The DEFIS delivery must be made, with the company’s digital certificate, access code, or electronic power of attorney, on the “Simples Nacional” website.

Does the legislation provide for punishment if the Tax Liability/DEFIS is submitted late?

A fine for late delivery is not foreseen according to art. 66, §1, of CGSN Resolution 94 of 2011; however, the monthly calculations of the periods as of March of each year in the PGDAS-D system can only be generated after the delivery of DEFIS for the previous year.