[Free translation]
Again, the RFB changed the rules regarding ECD's signature for calendar year 2016.
In our Newsletter 24-17, we announce, as a novelty, the e-PJ or e-CNPJ requirement for ECD's signature.
RFB, through the COFIS Executive Declaration Act No. 32/2017, has now amended the provisions on the subject, determining that the ECD must be signed preferentially by the e-PJ or e-CNPJ of the respondent indicated as responsible for the signature of the ECD.
In the case of operational difficulties where the declarant is unable to provide an e-PJ or e-CNPJ in a timely manner, he may use an e-PF or an e-CPF to sign as responsible for Digital Bookkeeping. In this case the CPF will be validated in the systems of the RFB and must correspond to the legal representative or the electronic solicitor of the declarant before the RFB.
The remaining provisions, contained in our Information Sheet 24-17, remain unchanged.
