{"id":18877,"date":"2020-05-04T12:56:46","date_gmt":"2020-05-04T15:56:46","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/ecd-delivery-deadline-extended-to-july-31st\/"},"modified":"2022-07-04T17:27:58","modified_gmt":"2022-07-04T20:27:58","slug":"ecd-delivery-deadline-extended-to-july-31st","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/ecd-delivery-deadline-extended-to-july-31st\/","title":{"rendered":"ECD delivery deadline extended to July 31st"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>\n&#13;<\/p>\n<p><strong>Normative Instruction No. 1950\/2020 was published in the Federal Register, on Wednesday, 13, extending the deadline to July 31st.<\/strong><\/p>\n<p>&#13;<\/p>\n<p><strong><br\/><\/strong><\/p>\n<p>&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>The Digital Accounting Bookkeeping incorporates the previous Daily Cash Book, Ledger Book and Daily Trial Balance Book as a modern initiative proposed by the Brazilian government in order to streamline the relationship between the State and their Taxpayers through the SPED system. <\/p>\n<p>&#13;<\/p>\n<p>&#13;<\/p>\n<ul>&#13;\n<\/ul>\n<p>&#13;<\/p>\n<p>\n&#13;\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-right:0px;--awb-padding-bottom:30px;--awb-padding-left:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p>\n&#13;<\/p>\n<p>&#13;<\/p>\n<p>\n&#13;<\/p>\n<p><strong>Obligation to comply:<\/strong><\/p>\n<p>&#13;<\/p>\n<p>\n&#13;<\/p>\n<ul class=\"wp-block-list\">&#13;<\/p>\n<li>Legal entities taxed based on the Actual Profit Method;<\/li>\n<p>&#13;<\/p>\n<li>Legal entities taxed based on Deemed Taxable Income which distribute for a profit purpose, without incidence of Withholding Tax (IRRF), a part of the dividends or profits greater than the value of the tax base, deducted from all taxes and contributions to which the entity is subject;<\/li>\n<p>&#13;<\/p>\n<li>Legal entities that are immune and exempt that, due to the calendar year facts were obligated to present the digital Contribution Bookkeeping according to Revenue Normative Instruction No. 1.252\/2012;<\/li>\n<p>&#13;<\/p>\n<li>Entities that opted for the Joint Venture (SCP), as auxiliary book of the ostensive partner.<\/li>\n<p>&#13;\n<\/ul>\n<p>&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>It is important to highlight that the non-financial activity during the calendar year does not imply exemption from presenting the ECD<\/p>\n<p>&#13;<\/p>\n<\/p>\n<ul>\n<\/ul>\n<\/p>\n<p>\n&#13;\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p>\n&#13;\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p><strong><br\/><\/strong><\/p>\n<p>&#13;<\/p>\n<p><strong>Delivery exemption<\/strong><\/p>\n<p>&#13;<\/p>\n<p>\n&#13;<\/p>\n<ul class=\"wp-block-list\">&#13;<\/p>\n<li>Legal entities that opted for the Actual Profit Method which maintained the bookkeeping in the 2019 cash book;<\/li>\n<p>&#13;<\/p>\n<li>Legal entities that opted for Simplified Taxation System designed for the micro or small Brazilian business. Although, the exemption is not applicable if micro or small business have received capital contribution according to the Articles 61-A \u2013 61-D complementary Law No. 123 of 2006;<\/li>\n<p>&#13;<\/p>\n<li>Public bodies, municipalities and public foundations;<\/li>\n<p>&#13;<\/p>\n<li>\u2022 The dormant legal entities which have not performed during the fiscal calendar year any operational, non-operational, assets or financial activity;<\/li>\n<p>&#13;<\/p>\n<li>Legal entities that are immune and exempt that accomplished during the calendar year, incomes, donations, tax incentives, grants, bailouts, plans and similar incomes which the total amount is lower than BRL 1,200,000.00 (one million, two hundred thousand reais) or the proportional amount to the period which refers the accounting bookkeeping ; and<\/li>\n<p>&#13;<\/p>\n<li>Legal entities taxed based on Deemed Taxable Income which did not distribute for a profit purpose without incidence of withholding tax (IRRF) part of profits or dividends are higher than the value of the IRRF basis.<\/li>\n<p>&#13;\n<\/ul>\n<p>&#13;<\/p>\n<p><font face=\"Museo-300\"><br\/><\/font><\/p>\n<p>&#13;<\/p>\n<p>\n&#13;\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<p>\n&#13;<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-right:0px;--awb-padding-bottom:30px;--awb-padding-left:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:#862259;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.2%;--awb-width-medium:60%;--awb-spacing-right-medium:3.2%;--awb-spacing-left-medium:3.2%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><div>\n<p><span style=\"color: rgb(255, 255, 255); font-family: Museo-500;\" data-fusion-font=\"true\"><span data-fusion-font=\"true\" style=\"font-family: Museo-700;\">PLBrasil Accounting<span data-fusion-font=\"true\" data-fusion-google-font=\"Open Sans\" data-fusion-google-variant=\"700\" data-fusion-google-subset=\"latin\" style=\"font-family: 'Open Sans'; font-weight: 700;\">&amp;<\/span>Finance<\/span> provides accounting, tax, financial and payroll advisory services. For further information please contact us through the channels below:<\/span><\/p>\n<p><span style=\"color: #ffffff; font-family: Museo-300; font-size: var(--body_typography-font-size); font-style: var(--body_typography-font-style,normal); font-weight: var(--body_typography-font-weight); letter-spacing: var(--body_typography-letter-spacing);\"><span style=\"font-family: Museo-500;\" data-fusion-font=\"true\">+55 (11) 3292-6233<\/span> <\/p>\n<p><\/span> <span style=\"color: #ffffff; font-family: Museo-500;\"><span style=\"letter-spacing: var(--body_typography-letter-spacing);\"><span style=\"color: #ffffff; font-family: Museo-500;\" data-fusion-font=\"true\"><a href=\"mailto:bpo@plbrasil.com.br\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color: rgb(255, 255, 255); font-family: Museo-500;\" data-fusion-font=\"true\">bpo@plbrasil.com.br<\/a><\/span> <a href=\"mailto:healthsafety@plbrasil.com.br\" target=\"_blank\" rel=\"noopener noreferrer\">.<\/a><\/span><\/span> 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sizes=\"auto, (max-width: 640px) 100vw, 296px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,117],"tags":[119,120,121],"class_list":["post-18877","post","type-post","status-publish","format-standard","hentry","category-articles","category-bpo-en","tag-accounting","tag-bpo-en","tag-ecd-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.7 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECD delivery deadline extended to July 31st<\/title>\n<meta name=\"description\" content=\"Normative Instruction No. 1950\/2020 extended the deadline for delivery of the ECD to July 31.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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