[Free translation]
IN RFB nº 1,708 / 2017, introduced some changes regarding the sending of the Declaration of Federal Tax Credits and Debts (DCTF) by legal entities and entities that do not have debts to declare or that are inactive.
The deadline for submitting the DCTF for the months of January to April 2017 was extended to July 21, 2017 by legal entities and entities that are inactive or have no debts to declare.
For legal entities and other entities that are inactive, the use of the digital certificate for the presentation of the DCTF is dispensed with.
The term of presentation of the DCTF by legal entities and entities that have debit values ??to declare remains unchanged.
The same act also establishes that the ostensible members of the Company in Participation Account (SCP) enrolled with the CNPJ as a parent institution shall rectify, until July 21, 2017, the DCTF for the months of December 2015 to February 2016, to include information on the SCP.
