Nas sociedades anônimas, a figura do acionista controlador desempenha papel central na definição dos rumos estratégicos da companhia. Detentor do poder de eleger a maioria dos administradores e de influenciar as deliberações sociais, esse acionista possui uma posição de destaque que, embora legítima, deve ser exercida dentro dos limites legais e em consonância com os […]
CPDMA BLOG
Category: Articles
Date: August 17, 2021
Posted by: CPDMA Team
A new tax obligation for the Rural Producer
As of May 2021, Rural Producers will have to deliver the accessory obligation called EFD-REINF, under penalty of fines starting from R$ 20.00 and reaching 2% of the total taxes due in the month of accrual.
But, after all, what does EFD-REINF mean? The Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf) is one of the modules of the Public Digital Bookkeeping System – SPED. Its purpose is to record income paid and withholding of Income Tax, Social Contribution of the taxpayer - except those related to work - and information on gross revenue for the calculation of social security contributions.
And how does this new obligation affect the individual Rural Producer? As of May, all information related to the Rural Social Security Contribution (Funrural), which is currently registered on eSocial, began to appear in the EFD-Reinf (Digital Tax Bookkeeping of Withholdings and Other Tax Information).
In this way, various information related to the rural activity must be informed by the Rural Producer through the delivery of the EFD-REINF. Among the main ones, the following stand out:
- Commercialization of production and calculation of the social security contribution replaced by agribusinesses and other rural producers legal entity;
- Services taken/provided upon assignment of labor or contract work, referring to the withholding of social security contribution;
- Withholding tax (IR, CSLL, COFINS, PIS/PASEP) levied on miscellaneous payments made to individuals and legal entities;
- Purchase of production from an individual rural producer or a special insured person for retail sale to an individual final consumer, to another individual rural producer or to a special insured person, even if the acquired rural production is exempt.
Failure to deliver the information required by EFD-REINF generates the imposition of fines, which will be calculated as follows: 2% per calendar month or fraction, levied on the amount of taxes reported in EFD-Reinf, even if fully paid, in the case failure to deliver the declaration or delivery after the deadline, limited to 20%; and R$ 20.00 for each group of 10 incorrect or omitted information. In view of this, individual rural producers must pay attention to compliance with tax legislation, delivering the statements required by the Federal Revenue Service of Brazil in order not to attract the eyes of inspection, as well as not to be penalized with fines. In this sense, it is extremely important to have trained and up-to-date professionals who are able to deal with the new challenges involving digital accounting and its consequences, to avoid non-compliance with legislation and the consequent penalty.
Source: Wagner Arnold Fensterseifer.
Recent posts
STJ recognizes extrajudicial exclusion of partner based on private instrument, without registration with the Board of Trade
Read more
In a recent decision, the Third Panel of the Superior Court of Justice (STJ) upheld the extrajudicial exclusion of a partner based on a private instrument signed by all members of the company, even without registration with the Board of Trade.[1]
In the case under review, after the company's formation and registration, the partners signed a document called a "statute," [...]
STF suspends proceedings on the legality of service provision contracts across the country
The Supreme Federal Court (STF) has decided to suspend, nationwide, all legal proceedings that question the legality of service provision contracts, commonly known as “pejotização”. The decision, issued by Justice Gilmar Mendes, aims to standardize the interpretation on the matter and ensure legal certainty. The STF recognized the general repercussion of the issue when it […]
CPDMA's role was decisive in the Supreme Federal Court's ruling reaffirming the case law on the use of legal entities in labor relations.
Uma importante decisão proferida recentemente pelo Supremo Tribunal Federal (STF), a partir de atuação da equipe trabalhista Cesar Peres Dulac Müller Advogados, trouxe novamente à tona a relevância da observância aos precedentes vinculantes da Corte em matéria trabalhista, especialmente quanto à licitude de formas alternativas de contratação, como a prestação de serviços por pessoa jurídica — prática […]
Annual meeting for accounts review
The annual holding of the Ordinary General Meeting (OGM) for the accountability of the administrators is a legal requirement provided for in Law No. 6,404/1976 (Brazilian Corporations Law), specifically in Articles 132 and following. This provision establishes that the OGM must take place within the first four (4) months following the end of the fiscal year, usually by […]
The Full Bench of the Superior Labor Court rules on new binding precedents
The Full Bench of the Superior Labor Court, in a session held this Monday (24), established legal theses on new topics, as part of a procedure to reaffirm its jurisprudence. These are matters that, as they are already settled, were submitted to the repetitive appeals procedure to define a binding legal thesis. The establishment of qualified precedents has a direct impact […]
English 
Português do Brasil 
Español