The changes are applicable to companies taxed by presumed, arbitrated or immune / exempt profits
Normative Instruction RFB No. 1.821 of 2018, published today in the Federal Official Gazette, modifies a fine regulated by RFB Normative Instruction No. 1.422, of 2013, in the case of companies taxed by presumed, arbitrated or immune / exempt profits. This fine is applied when there is noncompliance with an ancillary obligation or when it complies with inaccuracies or omissions, under the terms set forth in art. 57 of Provisional Measure No. 2.158-35, of August 24, 2001.
Since its inception, IN RFB No. 1.422, of 2013, subjects taxpayers who are obliged to file a Tax Accounting Bookkeeping (ECF) not to tax the Corporate Income Tax (IRPJ) for the been adopted in the absence of a more specific fine at the time of the IN edition.
For legal entities that use electronic data processing systems to register business and economic or financial activities, to book books or to prepare documents of an accounting or fiscal nature, they are obliged to keep, at the disposal of the Federal Revenue, their respective digital files and systems, for the decadential period established in the tax legislation. In the case of companies not taxed by the real profit system, there is a noncompliance with this forecast, with the new wording of subsections of art. 12 of Law No. 8.218, of 1991, as provided by Law No. 13.670 of 2018, the applicable fines are as follows:
a) 0.5% of the gross revenue of the legal entity in the period to which the bookkeeping refers, for those who do not meet the requirements for the presentation of the records and respective files;
b) 5% of the value of the corresponding transaction, limited to 1% of the value of the gross revenue of the legal entity in the period to which the bookkeeping refers, in cases in which companies omit or incorrectly provide information regarding the records and their files ;
c) 0.02% per day of delay, limited to 1%, calculated on the gross revenue of the legal entity in the period to which bookkeeping refers, in cases in which the deadlines established for the presentation of the records and their files are not met .
It should also be pointed out that the fine applicable to taxpayers who appraise the IRPJ for the systematic real profit, imposed by the non-presentation of the ECF under the terms of art. 6 of IN RFB nº 1.422, of 2013, will not be object of amendment in view of specific provision on the book of calculation of the real profit in art. 8-A of Decree-Law No. 1.598, of 1977.