Brazilian IRS amends EFD-Reinf provisions
IRS Normative Ruling # 1.921/2020 amended IRS Normative Ruling # 1.701/2017, which established EFD-Reinf. Check out the main changes:
1) Including the determination that, if no chargeable event occurs in the period to which the bookkeeping refers, the taxpayer obliged to surrender EFD REINF, listed in art. 2 of Normative Ruling # 1.701/14, shall send the information “No Movement”, as provided for in the EFD-Reinf Guidance Manual (MOR).
2) For the 3rd group, which includes the non-1st, 2nd and 4th group obligations, referred to in items I, II and IV, respectively, the date of EFD REINF’s obligation, before stablished as from 8 a.am. of Jan 10th 2020, will be determined on a date to be fixed in IRS act.
Among the contributors that make up the 3rd group are, for example, companies opting for “Simples Nacional” Regime.
According to information from the IRS, the system will be simplified, with a new layout, replacing the eSocial System and its data integrations, resulting in the redefinition of the way of receiving tax and social security information resulting from payroll, with impacts on EFD-Reinf.
More information: reginaldo.santos@correiadasilva.com.br
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Advisory and Tax Litigation Nucleus
Category: CONSULTATIVE AND ECONOMIC LITIGATION, Reginaldo Angelo dos Santos, TAXATION
Tags: correia dasilva advogados, csa, Ancillaryobligation, BrazilianIRSPosted in: 22/01/2020
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