The Normative Instruction (NI) # 1,701/2017 was published in March 16th, 2017, establishing the Digital Tax Accounting of Tax Withholdings and Others Tax Information (EFD-Reinf), which is an eSocial complement.

The EFD-Reinf comprises all tax withholdings levied on service providing (and taking) as well as the information related to the social security over the gross revenue.

From now on, legal entities are obliged to adopt the EFD-Reinf if they render or hire services provided through assignment of work force, legal entities responsible for withholding PIS / Pasep, Contribution to Social Security Financing (Cofins) and Social Contribution on Net Income (CSLL), legal entities which have opted for the collection of the Social Security Contribution on Gross Revenue (CPRB), legal entities and individuals that have paid or credit income on which is applicable the withholding income tax (IRRF), by itself or as representatives of third parties, a rural producer (legal entity), agroindustry and sports associations, except for the particularities of the Normative Instruction.

The obligation to file EFD-Reinf will be as from January 1st, 2018 for legal entities with revenue higher than BRL 78.000.000,00 in 2016 and as form July 1st, 2018 for the other companies.

The EFD-Reinf shall be file up to the 20th day of the following month. Companies who promote sporting events, shall file the ancillary obligation within 2 business days after each event.

Throughout its specialized team, RSM follows the tax, labor and social security legislative changes, as well as the rules on ancillary obligations and is available to support its clients to be in compliance with obligations related to EFD-Reinf.
 

Para mais informações, entre em contato: 

Marcelo Sampaio  - marcelo.sampaio@rsmbrasil.com.br
Partner - Head of Tax  

Leonardo Biar - leonardo.biar@rsmbrasil.com.br
Head of Labor & Social Security Services