[Free translation]
The version 4.0.0 of the ECF program was made available and, among the changes, the possibility of transmission from January 2018 of the ECF referring to the calendar year of 2017 is highlighted. This possibility became of relevance for those taxpayers who wish offset negative IRPJ and CSLL balances as of 12/31/2017 that, due to the recent changes (see our Report 59-17), has as a condition for its use the transmission of the respective ECF.
In addition, it will be possible to transmit from January 2018 the ECF of special situations of the calendar year 2018.
Finally, we highlight the inclusion of Block V, referring to the Declaration on the use of resources in foreign currency arising from the receipt of exports (DEREX).
