12 May SEFAZ - Partial calendar of tax obligations in 2017/18
THE SEFAZ (Farm Secretary) is responsible for supervising the main fiscal and accounting obligations in Brazil, and the main demander of changes in the tax and financial areas.
With the launch of several notices and legislative manuals, the secretariat began a movement to digitize its main demands, the SPED.
What is the FISCAL SPED?
As part of the PAC (growth acceleration program), the Brazilian government started the process of sped Supervisor, which is the Federal Revenue's digital bookkeeping, also called by the acronym EFD (Digital Fiscal Bookkeeping).
The focus of SPED FISCAL is to align the sending to the Federal Revenue, and various agencies of the SEFAZ, of all the information that is necessary to be determined on ICMS and IPI.
Brazil and tax obligations
Above the world average of 27.1%, Brazil is the country with one of the highest tax rates in the world. In addition, it is one of the countries that most demand tax information from companies, especially after the government decided that all records and transmissions of tax and tax data should be delivered in digital form (Sped Fiscal). In this context, the government has increasingly sophisticated fiscal obligations and the information that must be processed and sent to the appropriate municipal, state and federal spheres.
If on the one hand it is good, after all the technology proves to be able to keep up with the demands of the SEFAZ providing means that make it easier to deal with obligations automatically, on the other hand, it becomes complicated to follow each new information and request made by the SEFAZ, which can cause several questions about tax obligations.
SEFAZ's tax demands:
1 -EFD Contributions (SPED PIS / COFINS)
The PIS/COFINS Sped (issued as part of the fiscal sped) is a file used by PJs (legal entities) to digitally declare the contribution of PIS/PASEP and COFINS, based on the set of documents and representative operations such as costs, expenses, charges and acquisitions generating non-cumulative credits.
Some obligations of EFD Contributions for the year 2017/2018:
Art. 4 They are obliged to adopt and book the EFD-Contribuções, pursuant to art. 16 of Law No. 9,779, of January 19, 1999, and art. 2 of Decree No. 6022, of 2007:
- Regarding the Contribution to PIS/Pasep and Cofins, referring to taxable events that occurred as of January 1, 2012, legal entities subject to Income Tax taxation based on Actual Profit;
- Regarding the Contribution to PIS/Pasep and Cofins, referring to the triggering events that occurred as of January 1, 2013, other legal entities subject to Income Tax taxation based on Presumed or Arbitrated Profit;
(Wording given by Normative Instruction RFB No. 1280, of July 13, 2012)
2 -NF-E (version 4.0)
This happens because the Secretary of Finance traces, from time to time, small changes that are necessary to be fulfilled. When the government puts all these small changes together, it ends up creating a new complete update, in this case the update to the NF-E version 4.0.
The main objective of requesting this type of service is to avoid, as much as possible, future maintenance in the various electronic invoice systems. This makes tax processes easier, both for the Secretary of Finance and for companies.
Having seen the last revision carried out in 2014, and if maintained at version “3.10”, companies need to pay attention to the schedule drawn up by SEFAZ for updating the new version of the NF-E 4.0.
Some NF-E requirements for the year 2017/2018:
- Validation (B25b-40) to oblige the completion of the refNFe (id:BA02) or refNF (id:BA03) fields when informed on-site operation outside the establishment, indPres=5, (id: B25b).
- Validation (BA03-10) if informed in duplicate Invoice model 2 (id:BA03) informed in the Referenced Document Group (id:BA01).
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