DIPJ and LALUR were replaced as of 2015 by ECF and this represents an important accessory obligation designed to electronically demonstrate the calculation of IRPJ [Corporate Income Tax] and CSLL [Social Contribution on Net Income]. This way, tax auditors will have access to the calculations of these taxes with cross-checking to accounting, which is also digital. Correct completion is essential for the determination and formalization of IRPJ and CSLL debts and credits. ECF requires hundreds of pieces of information, which have a complex possibility of internal cross-checking with other ancillary obligations, such as: PER/DCOMP, DCTF and SPED CONTÁBIL etc.
Any nonconformity in filling out the ECF entails notices and tax penalties issued electronically by the Brazilian Revenue Service.
PP&C’s Tax team includes experts that are able to assist clients with the ECF.
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