Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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The information is provided to the tax authorities in 12 different models –with 7 ancillary obligations and 5 different electronic fiscal documents– and transmitted via the internet. The 5 electronic documents are:

• NF-e: a digital document that validates the operation and benefits of commercial transactions through the use of digital signatures from both the issuer and the tax administration.

• NFS-e: electronic fiscal invoices for goods and services

• CT-e: a digital document for the rendering of cargo transportation services requiring digital signatures as well.

• NFC-e: an e-invoice for consumers that are typically a natural person and not a company

• MDF-e: an electronic fiscal manifest.

The ancillary obligations include: eSocial: i) a program to streamline HR and payroll to submit all he employee information on a monthly basis; ii) ECD: digital accounting bookkeeping documents; iii) ECF: ‘accounting tax bookkeeping’, which replaced the Brazilian corporate income tax return (DIPJ), where Brazilian taxpayers need to record all transactions that impact the computation bases for Income Tax purposes. iv) EFD: Contributions for PIS and Cofins; v) EFD-ICMS/IPI: a monthly obligation of reporting digital tax documents to the state tax authorizes (ICMS and IPI); vi) EFD-ReInf: digital bookkeeping and monthly reporting of withholdings and information on Social Security contributions; and vii) e-Financeira: a compliance obligation for banks