[Free translation]
RFB Normative Instruction No. 1701/17, Digital Tax Repositories and Other Tax Information - EFD-Reinf - was introduced by taxpayers to withhold taxes, Social Contributions (4.65%), INSS and subject to calculation of the CPRB, among others, as detailed below.
CONTRIBUTORS THANK YOU
a) PCs that render and contract services performed by means of assignment of labor in accordance with art. 31 of Law 8212/91;
b) PJ responsible for the retention of PIS, COFINS and CSLL;
c) PCs that collect the Social Security Contribution on Gross Revenue (CPRB);
d) PJ and PF who have paid or credited income on which Withholding Income Tax (IRRF) is withheld, by themselves or as representatives of third parties;
e) Rural producer PJ and agroindustry when subject to substitution social security contribution on the gross revenue coming from the commercialization of the rural production in terms of art. 25 of Law 8,870 / 94, in the wording given by Law 10,256 / 01 and of art. 22A of Law 8212/91, inserted by Law 10,256 / 01, respectively;
f) Sports associations that maintain professional soccer teams that have received sponsorship, licensing of use of brands and symbols, advertising, advertising and broadcasting of sports shows;
g) Company or sponsoring entity that has allocated resources to a sports association that maintains professional football team as sponsorship, licensing of use of trademarks and symbols, advertising, advertising and broadcasting of sporting spectacles; and
h) Entities promoting sporting events held in national territory, in any sport, involving at least one (1) sports association that maintains a professional football team.
DEADLINES
• The beginning of compliance with this new accessory obligation will be from January 1, 2018, if the billing of the legal entity in the year 2016 was more than R $ 78,000,000.00; and from July 1, 2018, for those who have in the year 2016, billing up to R $ 78,000,000.00 (Note: Until now the RFB has not defined the deadline for commencement of delivery for the PF and other PJs ).
• The EFD-Reinf will be transmitted to the Sped monthly by the 20th of the month following the month of the bookkeeping.
• Exceptions to the ordinary term above are those entities that promote sporting events that shall transmit to Sped information related to the event within a period of up to two (2) business days after the event.
SIMPLE NATIONAL
The National Simples Steering Committee, through a specific act, will establish special conditions for the taxpayers opting for the National Simple (LC nº 123/06).
