PER/DCOMP in company liquidation: why doesn’t the procedure end with the cancellation of the National Register of Legal Entities?
When a company enters into liquidation, the focus typically falls on canceling the CNPJ, the winding down of operations and the fulfilling of immediate obligations. During this period, administrative procedures that are still ongoing, such as the Electronic Request for Refund, Reimbursement, or Compensation and the Offset Declaration (PERD/DCOM), are often no longer monitored. […]
How important is the approval of administrators’ accounts?
In the corporate calendar, the first quarter ends with a vital and sometimes neglected obligation: the Approval of Company Administrators’ Accounts. Provided for in articles 1,078, of Law No. 10,406/2002 (Civil Code) and 132, of Law No. 6,404/1976 (Corporations Law), this obligation applies to all companies, regardless of size or corporate structure, and is responsible […]
How does submitting the RAIS through eSocial work?
The Annual Social Information Report (RAIS) is an ancillary requirement implemented by the federal government to track data on social security beneficiaries, FGTS records, and amounts paid out by Unemployment Insurance. It is essential for calculating PIS and PASEP contributions, as well as for updating the National Social Information Registry (CNIS). Since 2024, RAIS […]
PIS/Cofins Tax Credits on Commuting: IN 2.264/2025 Rules
Normative Instruction RFB No. 2,264/2025, published on April 30, brought a relevant update for companies taxed on taxable income. The regulation reinforces the right to PIS and Cofins tax credits, under the non-cumulative regime, on transportation voucher amounts borne by the employer — provided that they are linked to employees directly involved in the company’s […]
Federal Revenue Office will require tax regime upon opening from July 27, 2025
Starting July 27, 2025, entrepreneurs who wish to open a company in Brazil will need to inform, at the time of registration, which tax regime will be adopted — Simples Nacional (Unified System for the Payment of Taxes and Contributions by Small Businesses), Lucro Presumido (presumptive profit) or Lucro Real (taxable profit). The requirement is […]
Resolution No. 152/2020 extends the deadline for payment of federal taxes of Simples Nacional
On the 19th, the Managing Committee of Simples Nacional (CGSN) approved Resolution CGSN nº 152, part of the package to minimize the economic impacts of the coronavirus pandemic. This measure extends the deadline for payment of taxes within the scope of Simples Nacional and is also valid for Individual Microentrepreneurs (MEI). […]
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 […]
ISS Code Automatic Exclusion – São Paulo City-Hall
In view of the implementation of a new securities filing system of São Paulo City-Hall (PMSP), the city´s fiscal department is automatically executing the Service Tax (ISS) codification according to the National Economic Activities Classification (CNAE), indicated in the Corporate Taxpayer’s Registration Number (CNPJ). Formerly, the procedure was made based on the corporate objective described […]
