Under the terms of RFB Normative Instruction n.1701, dated March 14, 2017. The Fiscal Digital Retained Bookkeeping and Other Tax Information EFD-Reinf is a new module of SPED (Public Digital Bookkeeping System), in addition to the Digital Bookkeeping System of Tax, Social Security and Labor Obligations (eSocial). After its mandatory, it will replace the module of EFD-Contributions that determines the Social Security Contribution on Gross Revenue (CPRB). Among the information provided through EFD-Reinf, the following are highlighted:
• Services taken or provided by assignment of workforce or endeavor;
• Withholding taxes (IR, CSLL, COFINS, PIS / PASEP) levied on miscellaneous payments made to individuals and legal entities;
• To resources received by / passed on to a sports association that maintains a professional football team;
• The commercialization of production and the calculation of the social security contribution replaced by agroindustry and other rural legal entities;
• Companies that are subordinated to the CPRB (see Law 12.546 / 2011);
• Event promoters that involve a sports association that maintains a professional football club.
According to Art 2 ° § 1 The obligation set forth in the caput must be fulfilled:
I – as of January 1, 2018, if the revenue of the legal entity in the year 2016 was more than R $ 78,000,000.00 (seventy-eight million reais); or
II – as of July 1, 2018, if the revenue of the legal entity in the year 2016 was up to R $ 78,000,000.00 (seventy-eight million reais).
And EFD-Reinf will be transmitted to Sped monthly by the 20th of the month following the month of the bookkeeping.