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	<title>Arquivos BPS (Business Process Solutions) - Pryor Global</title>
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	<title>Arquivos BPS (Business Process Solutions) - Pryor Global</title>
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		<title>Reforma tributária: o que muda para o RH das empresas?</title>
		<link>https://www.pryorglobal.com/en/reforma-tributaria-o-que-muda-para-o-rh-das-empresas/</link>
					<comments>https://www.pryorglobal.com/en/reforma-tributaria-o-que-muda-para-o-rh-das-empresas/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Fri, 01 Aug 2025 20:21:52 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=15656</guid>

					<description><![CDATA[<p>The tax reform aims to make the Brazilian tax system simpler and more efficient. Although most of the attention is focused on replacing taxes such as PIS, Cofins, ICMS, and ISS with the new CBS and IBS, which we have already discussed here, the changes will also impact people management.</p>
<p>O post <a href="https://www.pryorglobal.com/en/reforma-tributaria-o-que-muda-para-o-rh-das-empresas/">Reforma tributária: o que muda para o RH das empresas?</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p>The <strong>tax reform</strong> aims to make the Brazilian tax system simpler and more efficient. Although most of the attention is focused on replacing taxes such as PIS, Cofins, ICMS, and ISS with the new CBS and IBS, <a href="https://www.pryorglobal.com/o-que-esperar-da-nova-reforma-tributaria/">which we have already discussed here</a>, the changes will also impact <strong>people management</strong>.</p>								</div>
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															<img decoding="async" src="https://www.pryorglobal.com/wp-content/uploads/2025/08/Imagem-2-com-o-logo.png" title="Imagem 2 com o logo" alt="Imagem 2 com o logo" loading="lazy" />															</div>
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									<p>One of the changes concerns the possibility of <strong>taking advantage of credits on the new taxes</strong> mentioned above. To do so, the benefits offered to employees—such as food vouchers, transportation, and health insurance—must be provided for in collective bargaining agreements or conventions. Without this record, the company will not be able to use these expenses to offset taxes.</p><p><strong>Please note:</strong> collective agreements and conventions are generally valid for two years. If a company signs an agreement in 2025 without including these benefits, it will not be able to recover the corresponding credit in 2027, which may result in financial losses.</p><p>In addition, the reform is expected to bring new ancillary obligations and will require greater integration between the tax, accounting, and human resources departments. It will be necessary to review internal processes, adjust payroll routines, and ensure that systems are prepared for the new formats for calculating and delivering data to the tax authorities.</p>								</div>
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															<img fetchpriority="high" decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2025/08/Imagem-3-com-o-logo.png" class="attachment-large size-large wp-image-15662" alt="" srcset="https://www.pryorglobal.com/wp-content/uploads/2025/08/Imagem-3-com-o-logo.png 860w, https://www.pryorglobal.com/wp-content/uploads/2025/08/Imagem-3-com-o-logo-300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2025/08/Imagem-3-com-o-logo-768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2025/08/Imagem-3-com-o-logo-18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p><strong>How can HR prepare in advance?</strong></p><p>Even though the changes will take effect over the next few years, preparation should begin now. Recommended actions include mapping the benefits offered by the company, analyzing possible tax impacts, and reviewing variable compensation policies, considering possible changes in the tax burden.</p><p>In addition, it will be necessary to integrate the HR, tax, and accounting departments, ensuring alignment in adapting to the new rules, as well as monitoring updates to the reform, which will bring more clarity on points that are still undefined.</p><p><strong>Count on experts in this process</strong></p><p><strong>Pryor Global</strong> is closely monitoring all developments surrounding the tax reform and its impact on companies. Our team is ready to support companies in making the necessary adjustments during this transition period with security and compliance.</p><p>Talk to <strong>Pryor</strong> and find out how we can help your company!</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/reforma-tributaria-o-que-muda-para-o-rh-das-empresas/">Reforma tributária: o que muda para o RH das empresas?</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>Crédito do Trabalhador: o que muda com a nova modalidade de crédito consignado?</title>
		<link>https://www.pryorglobal.com/en/credito-do-trabalhador-o-que-muda-com-a-nova-modalidade-de-credito-consignado/</link>
					<comments>https://www.pryorglobal.com/en/credito-do-trabalhador-o-que-muda-com-a-nova-modalidade-de-credito-consignado/#respond</comments>
		
		<dc:creator><![CDATA[amelia.miyahira]]></dc:creator>
		<pubdate>Wed, 04 Jun 2025 19:05:51 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=15493</guid>

					<description><![CDATA[<p>Provisional Measure No. 1,292 represents an important advance in access to credit with lower interest rates and automatic payroll deductions via eSocial.</p>
<p>O post <a href="https://www.pryorglobal.com/en/credito-do-trabalhador-o-que-muda-com-a-nova-modalidade-de-credito-consignado/">Crédito do Trabalhador: o que muda com a nova modalidade de crédito consignado?</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p><a href="https://www.in.gov.br/en/web/dou/-/medida-provisoria-n-1.292-de-12-de-marco-de-2025-617330901?utm_source"><strong>Provisional Measure No. 1,292</strong>, published on March 12, 2025</a>, established a new <strong>payroll loan</strong> modality aimed at private-sector workers, including domestic and rural employees. The measure represents an important advance in access to credit with <strong>lower interest rates</strong> and automatic payroll deductions via <strong>eSocial</strong>.</p>								</div>
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									<p> </p><p>Since April 25, workers have been able to migrate old payroll loan contracts to the new model or contract this line of credit through the banks&#8217; electronic channels.</p><p>To support employers, <a href="https://www.caixa.gov.br/voce/credito-financiamento/emprestimo/consignado/credito-do-trabalhador/Documents/Credito-do-trabalhador-PJ-EMPREGADOR.pdf"><strong>Caixa Econômica Federal</strong> has released a document</a> detailing all stages of the process. In summary, after contracting the credit via the <strong>Digital Work Card app</strong>, the financial institution reports the data to eSocial, which then provides the employer with the information necessary to make payroll deductions. <strong>HR</strong> must regularly access the <strong>Emprega Brasil Portal</strong>, apply the deductions in accordance with the legal margin of <strong>35% of the salary</strong>, and pass the amounts on to the financial institutions.</p><p>The process requires companies to pay close attention to the integration between payroll systems and the eSocial environment, as well as stricter control over payroll deductions authorized by employees. Another important point is internal communication: HR now has a strategic role in advising employees about the <strong>terms of the new credit</strong> and the <strong>impact on their paychecks</strong>.</p>								</div>
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															<img decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2025/06/credito-trabalhador-copiar2.png" class="attachment-large size-large wp-image-15491" alt="" srcset="https://www.pryorglobal.com/wp-content/uploads/2025/06/credito-trabalhador-copiar2.png 860w, https://www.pryorglobal.com/wp-content/uploads/2025/06/credito-trabalhador-copiar2-300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2025/06/credito-trabalhador-copiar2-768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2025/06/credito-trabalhador-copiar2-18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p>It is important to consider the medium-term side effects. Easier access to credit can bring financial relief to many employees, but it also increases companies&#8217; responsibility to monitor possible situations of over-indebtedness, which can impact productivity.</p><p>The payroll-deductible loan is a positive initiative that democratizes access to fairer lines of credit. However, like any regulatory change, <strong>it requires preparation, information, and proactive action by HR and payroll teams</strong>.</p><p>Since its creation, the program has already totaled R$ 11.3 billion in approved payroll loans for more than 2 million workers in the country, <a href="https://www.gov.br/secom/pt-br/assuntos/noticias/2025/05/credito-do-trabalhador-portabilidade-de-emprestimo-entre-bancos-comeca-nesta-sexta-16">according to data released by the <strong>Federal Government</strong></a>. Mass adoption reinforces the importance of companies preparing to incorporate this new operation into their payroll processes.</p><p>For companies seeking efficiency and compliance in an ever-changing regulatory environment, <strong>Pryor Global</strong> offers integrated accounting, tax, financial, and payroll solutions through its Business Process Solutions (BPS) division. Focusing on international companies, it leverages technology, compliance, and efficiency to optimize processes and add value to management.</p><p>To learn how we can help your business, contact us!</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/credito-do-trabalhador-o-que-muda-com-a-nova-modalidade-de-credito-consignado/">Crédito do Trabalhador: o que muda com a nova modalidade de crédito consignado?</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>ECD 2025: o que você precisa saber para acertar na entrega</title>
		<link>https://www.pryorglobal.com/en/ecd-2025-o-que-voce-precisa-saber-para-acertar-na-entrega/</link>
					<comments>https://www.pryorglobal.com/en/ecd-2025-o-que-voce-precisa-saber-para-acertar-na-entrega/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Mon, 31 Mar 2025 18:25:48 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=15243</guid>

					<description><![CDATA[<p>Digital Bookkeeping (ECD) is an ancillary obligation that forms part of the Public Digital Bookkeeping System (SPED). Its aim is to replace paper bookkeeping with digital files, making it easier to send accounting information to the Federal Revenue Service. Companies that are obliged to send the ECD must pay attention to the deadlines and updates for 2025, which have already begun to apply.</p>
<p>O post <a href="https://www.pryorglobal.com/en/ecd-2025-o-que-voce-precisa-saber-para-acertar-na-entrega/">ECD 2025: o que você precisa saber para acertar na entrega</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p><strong>ECD 2025: what you need to know</strong></p><p><strong>Digital Bookkeeping (ECD)</strong> is an ancillary obligation that forms part of the Public Digital Bookkeeping System (SPED). Its aim is to replace paper bookkeeping with digital files, making it easier to send accounting information to the Federal Revenue Service. Companies that are obliged to send the ECD must pay attention to the deadlines and updates for 2025, which have already begun to apply.</p>								</div>
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									<p><strong>What has changed in the ECD for 2025?</strong></p><p>One of the main new features this year is the update to the <strong>ECD generator software</strong>. The Federal Revenue Service has released <strong>version 10.3.0</strong>, which includes important adjustments. These include a new layout, which makes it simpler to view the information and makes it easier for inspection bodies to analyze it.</p><p>In addition, new fields have been added, as well as improvements to the software’s performance and corrections to errors reported in previous versions.</p><p>It’s worth remembering that the ECD must be submitted by all companies obliged to keep accounting records, such as those taxed on <strong>Real Profit</strong>, some opting for <strong>Presumed Profit</strong> that distributed profits without IRPJ and CSLL being levied in excess of the amount of the basis for calculating these taxes, among others.</p><p><strong>What if the ECD is not submitted?</strong></p><p>Failure to submit the ECD on time or submitting it with errors can lead to serious penalties, such as fines proportional to the company’s turnover, as well as the impossibility of obtaining negative debt certificates. In cases of omission or inaccuracy, the Federal Revenue Service can also impose specific fines.</p><p><strong>How to submit the ECD 2025</strong></p><p>To transmit the ECD 2025, you need to download and install the new version of the Validator and Signer Software (PVA), available on the official SPED website. Version 10.3.0 already includes all the validation rules updated for this year.</p><p>After filling in and validating the information in the software, it is sent directly through the SPED environment. It is important that the company checks all the data before transmission to avoid inconsistencies that could lead to future requirements or penalties.</p>								</div>
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															<img decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2025/03/Imagem-3-com-o-logo.png" class="attachment-large size-large wp-image-15245" alt="" srcset="https://www.pryorglobal.com/wp-content/uploads/2025/03/Imagem-3-com-o-logo.png 860w, https://www.pryorglobal.com/wp-content/uploads/2025/03/Imagem-3-com-o-logo-300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2025/03/Imagem-3-com-o-logo-768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2025/03/Imagem-3-com-o-logo-18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p><strong>Pay attention to deadlines!</strong></p><p>In 2025, the deadline is June 30th. So don’t leave it to the last minute: download the software, organize the documentation and ensure that it is submitted correctly and without any unforeseen problems.</p><p>Having the support of a specialized consultancy can make all the difference when it comes to preparing and submitting the ECD.</p><p><strong>Pryor Global</strong> offers complete support in digital bookkeeping. With a team of experts and Cutting-edge technology, it ensures that your company complies with all legal requirements, minimizes the risk of penalties and optimizes your accounting processes. This way, you can focus on what really matters: the strategic management of your business.</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/ecd-2025-o-que-voce-precisa-saber-para-acertar-na-entrega/">ECD 2025: o que você precisa saber para acertar na entrega</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>A obrigação da ECF e seu impacto nas empresas brasileiras</title>
		<link>https://www.pryorglobal.com/en/a-obrigacao-da-ecf-e-seu-impacto-nas-empresas-brasileiras/</link>
					<comments>https://www.pryorglobal.com/en/a-obrigacao-da-ecf-e-seu-impacto-nas-empresas-brasileiras/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Fri, 28 Feb 2025 20:35:20 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=15185</guid>

					<description><![CDATA[<p>The Federal Revenue Service (RF) recently released version 11.0.3 of the Tax Accounting Bookkeeping (ECF) program. This update aims to improve the process of submitting tax and accounting information by Brazilian companies, ensuring greater accuracy and compliance with legal requirements.</p>
<p>O post <a href="https://www.pryorglobal.com/en/a-obrigacao-da-ecf-e-seu-impacto-nas-empresas-brasileiras/">A obrigação da ECF e seu impacto nas empresas brasileiras</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">The Federal Revenue Service (RF) recently released <b>version 11.0.3 of the Tax Accounting Bookkeeping (ECF) program</b>. This update aims to improve the process of submitting tax and accounting information by Brazilian companies, ensuring greater accuracy and compliance with legal requirements. <strong>It is worth mentioning that the deadline for submitting the declaration for the previous year is July 31, 2025.</strong></span></p>								</div>
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									<p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">The ECF is an annual ancillary obligation that has replaced the Declaration of Economic and Fiscal Information of Legal Entities (DIPJ) since 2015. All legal entities, including immune and exempt ones, are obliged to submit the ECF, with the exception of some specific entities, such as public bodies, autarchies and public foundations.</span></p><p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">The main purpose of the ECF is to provide the tax authorities with a comprehensive set of accounting and tax information, enabling more effective control over tax collection and the identification of possible inconsistencies or irregularities. Through the ECF, companies report data relating to <b>net profit, tax calculation bases, adjustments to Real Profit</b>, among others.</span></p><p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">And how important is the EFC for Brazilian companies?</span></p><p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">The importance of the ECF for Brazilian companies is multifaceted. Firstly, it ensures the transparency of financial information, strengthening trust between companies, the government and society. In addition, the correct preparation and submission of the ECF avoids penalties and fines for non-compliance with tax obligations. In addition, the ECF serves as an internal management tool, helping organizations with financial analysis and tax planning.</span></p><p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">Version 11.0.3 of the ECF program brings improvements that make it easier to fill in and transmit information, making the process more efficient and less prone to errors. It is essential that companies keep their systems up to date and train their teams to deal with the new features, thus ensuring compliance with tax obligations and avoiding possible setbacks.</span></p>								</div>
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															<img loading="lazy" decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2025/02/Imagem-3-com-o-logo.png" class="attachment-large size-large wp-image-15191" alt="" srcset="https://www.pryorglobal.com/wp-content/uploads/2025/02/Imagem-3-com-o-logo.png 860w, https://www.pryorglobal.com/wp-content/uploads/2025/02/Imagem-3-com-o-logo-300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2025/02/Imagem-3-com-o-logo-768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2025/02/Imagem-3-com-o-logo-18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">Dealing with the complex accounting, tax and labor obligations in Brazil requires specialized knowledge and constant monitoring of changes in legislation. In this context, having an experienced partner is essential to ensure regulatory compliance, reduce risks and optimize administrative processes. Having a qualified team to manage these demands allows managers to focus on the strategic growth of the business, without worrying about bureaucracy and possible penalties.</span></p><p><b><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">Pryor Global</span></b><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;"> offers integrated and customized solutions for foreign companies wishing to establish or expand their business in Brazil. Through our Business Process Solutions (BPS) service, we help our clients carry out accounting, tax, financial and payroll activities, ensuring compliance with international standards and optimizing internal processes.</span></p><p><span style="font-size: 11.0pt; font-family: 'Aptos',sans-serif;">Talk to our experts and find out about all the services we offer!</span></p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/a-obrigacao-da-ecf-e-seu-impacto-nas-empresas-brasileiras/">A obrigação da ECF e seu impacto nas empresas brasileiras</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>Um novo capítulo da reforma tributária</title>
		<link>https://www.pryorglobal.com/en/um-novo-capitulo-da-reforma-tributaria/</link>
					<comments>https://www.pryorglobal.com/en/um-novo-capitulo-da-reforma-tributaria/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Fri, 31 Jan 2025 20:22:15 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=15055</guid>

					<description><![CDATA[<p>Tax reform is moving forward in Brazil with the recent approval of the supplementary bill (PLP 68/2024) by the Chamber of Deputies, consolidating important changes to the tax system. It is worth remembering that the proposal aims to replace federal, state and municipal taxes with a dual system of Value Added Tax (VAT), divided between the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).</p>
<p>O post <a href="https://www.pryorglobal.com/en/um-novo-capitulo-da-reforma-tributaria/">Um novo capítulo da reforma tributária</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p><strong>Tax reform</strong> is moving forward in Brazil with the recent approval of the supplementary bill (<a href="https://www25.senado.leg.br/web/atividade/materias/-/materia/164914"><strong>PLP 68/2024</strong></a>) by the Chamber of Deputies, consolidating important changes to the tax system. It is worth remembering that the proposal aims to replace federal, state and municipal taxes with a dual system of Value Added Tax (VAT), divided between the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).</p>								</div>
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									<p>However, the reform raises concerns about the <strong>tax burden</strong> and operationalization. The rate ceiling was set at 26.5% from 2033, but projections indicate that the effective rate could reach 27.84%. The government has until 2031 to reassess the exceptions and ensure that the ceiling is respected.</p><p>In addition, products in the basic food basket will now have a <strong>zero rate</strong>, while selected food and hygiene items will see a 60% reduction in rates. Some products will be subject to the Selective Tax (IS) surcharge, which is levied on goods that are harmful to health and the environment.</p><p>Essential sectors, such as education and services, may face an increase in the tax burden. Education will receive a 60% reduction in the tax rate but may be affected by rising supplier costs. Independent professionals will have a 30% discount, provided they are regulated by a professional council, but this benefit may not offset the jump in the base tax rate, ultimately increasing the overall tax burden.</p><p>The transition to the new system will be gradual, starting in 2026 with the application of test rates for CBS and IBS. In 2027, CBS will be fully implemented, and between 2029 and 2032 ICMS and ISS will be replaced by IBS.</p><p>Between 2027 and 2033, tax rates will be gradually adjusted, and current taxes will be phased out.</p>								</div>
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															<img loading="lazy" decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2025/01/Imagem-3-com-o-logo-1-1.png" class="attachment-large size-large wp-image-15057" alt="" srcset="https://www.pryorglobal.com/wp-content/uploads/2025/01/Imagem-3-com-o-logo-1-1.png 860w, https://www.pryorglobal.com/wp-content/uploads/2025/01/Imagem-3-com-o-logo-1-1-300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2025/01/Imagem-3-com-o-logo-1-1-768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2025/01/Imagem-3-com-o-logo-1-1-18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p>Although the reform brings advances in the modernization of the tax system, the risks of an increase in the tax burden and greater operational complexity remain. Only time will tell whether Brazilian taxpayers will really benefit from the changes.</p><p>In this context of tax transformation, the partnership of a company like Pryor Global becomes essential. We offer Business Process Solutions (<strong>BPS</strong>), helping companies to manage financial, accounting and administrative processes efficiently. With global expertise and advanced technology, Pryor helps its clients adapt to new tax requirements, ensuring compliance and cost optimization in a constantly evolving regulatory environment.</p><p>Talk to one of our experts and prepare your company for the changes!</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/um-novo-capitulo-da-reforma-tributaria/">Um novo capítulo da reforma tributária</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>Possíveis impactos do fim da escala 6 x 1 na folha de pagamento</title>
		<link>https://www.pryorglobal.com/en/possiveis-impactos-do-fim-da-escala-6-x-1-na-folha-de-pagamento/</link>
					<comments>https://www.pryorglobal.com/en/possiveis-impactos-do-fim-da-escala-6-x-1-na-folha-de-pagamento/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Thu, 19 Dec 2024 13:28:33 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=14936</guid>

					<description><![CDATA[<p>A escala 6x1, na qual o trabalhador trabalha por seis dias consecutivos e descansa no sétimo, é amplamente utilizada em setores que operam continuamente, como comércio, bares e restaurantes e teleatendimento. Recentemente, a Proposta de Emenda à Constituição (PEC) apresentada pela deputada Erika Hilton (PSOL), que visa extinguir essa escala e reduzir a jornada semanal de trabalho de 44 para 36 horas, tem gerado intensos debates sobre os impactos nas empresas.</p>
<p>O post <a href="https://www.pryorglobal.com/en/possiveis-impactos-do-fim-da-escala-6-x-1-na-folha-de-pagamento/">Possíveis impactos do fim da escala 6 x 1 na folha de pagamento</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p>The <strong>6&#215;1 work schedule</strong>, in which employees work for six consecutive days and rest on the seventh, is widely adopted in sectors that operate continuously, such as retail, bars, restaurants, and telemarketing. Recently, <a href="https://economia.uol.com.br/noticias/redacao/2024/11/13/fim-da-escala-6x1-saiba-quem-ganha-e-quem-perde-com-a-nova-proposta.htm">the constitutional amendment proposal (<strong>PEC</strong>) presented by Congresswoman <strong>Erika Hilton</strong> (PSOL), which aims to extinguish this schedule and reduce the weekly working hours from 44 to 36</a>, has generated intense debate about its impacts on business.</p>								</div>
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															<img decoding="async" src="https://www.pryorglobal.com/wp-content/uploads/2024/12/Imagem-2-com-o-logo-.png" title="Imagem 2 com o logo" alt="Imagem 2 com o logo" loading="lazy" />															</div>
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									<p>In Brazil, the proposal is still under discussion. The change could bring significant benefits for workers, but it also poses considerable challenges for employers, especially in terms of payroll costs. What can already be said is that the transition to a new working time structure requires a balance between the benefits to employees and the economic sustainability of companies.</p><p>Here at <strong>Pryor Global</strong>, our BPS department assists the accounting, tax, financial and payroll areas of companies, meeting the specific needs of each client. We follow national and international accounting, tax and labor standards, promoting compliance and optimizing internal processes.</p><p>Do you want to know how we can help you? Talk to our experts now!</p>								</div>
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															<img loading="lazy" decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2024/12/Imagem-3-com-o-logo-.png" class="attachment-large size-large wp-image-14940" alt="" srcset="https://www.pryorglobal.com/wp-content/uploads/2024/12/Imagem-3-com-o-logo-.png 860w, https://www.pryorglobal.com/wp-content/uploads/2024/12/Imagem-3-com-o-logo--300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2024/12/Imagem-3-com-o-logo--768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2024/12/Imagem-3-com-o-logo--18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p><a href="https://www.planalto.gov.br/ccivil_03/_Ato2023-2026/2024/Lei/L14973.htm">According to article 4 of Law No. 14,973/2024</a>, from January 1, 2025 until December 31, 2027, the company that chooses to contribute under the terms of articles 7 to 9 of Law No. 12,546, of December 14, 2011, must sign an agreement in which it undertakes to maintain, in its workforce, throughout each calendar year, an average number of employees equal to or greater than 75% (seventy-five percent) of the average for the immediately preceding calendar year.</p><p>If this requirement is not met, the company will lose the right to the contribution on gross revenue in the following calendar year, and will have to pay the contributions provided for in items I and III of article 22 of Law No. 8212/1991, at the rate of 20%.</p><p>You can count on <strong>Pryor Global</strong> to help you with this and other matters.</p><p>We offer specialized support in the areas of accounting, tax, finance and <strong>payroll</strong>, serving international companies from various sectors. With a focus on international standards and process optimization, we provide efficient accounting management, adding value through intelligent solutions and advanced technology for data analysis and processing. Schedule a conversation now!</p><p>Source: <a href="https://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=16/09/2024&amp;jornal=600&amp;pagina=1">Page 1 of DOU &#8211; Section 1 &#8211; Extra Edition A, number 179, of 16/09/2024 &#8211; National Press</a></p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/possiveis-impactos-do-fim-da-escala-6-x-1-na-folha-de-pagamento/">Possíveis impactos do fim da escala 6 x 1 na folha de pagamento</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>Desoneração da folha de pagamento mantida até 2024 e implementação gradual da reoneração a partir de 2025</title>
		<link>https://www.pryorglobal.com/en/desoneracao-da-folha-de-pagamento-mantida-ate-2024-e-implementacao-gradual-da-reoneracao-a-partir-de-2025/</link>
					<comments>https://www.pryorglobal.com/en/desoneracao-da-folha-de-pagamento-mantida-ate-2024-e-implementacao-gradual-da-reoneracao-a-partir-de-2025/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Fri, 18 Oct 2024 19:11:23 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=13998</guid>

					<description><![CDATA[<p>Published on September 16, 2024, Law 14.973 establishes the transition regime for the Substitute Social Security Contribution on Gross Revenue (CPRB) for the companies mentioned in articles 7 and 8 of Law 12.546/2011.</p>
<p>O post <a href="https://www.pryorglobal.com/en/desoneracao-da-folha-de-pagamento-mantida-ate-2024-e-implementacao-gradual-da-reoneracao-a-partir-de-2025/">Desoneração da folha de pagamento mantida até 2024 e implementação gradual da reoneração a partir de 2025</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
]]></description>
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									<p class="MsoNormal"><span lang="EN-US">An
extensive negotiation process between the government and the National Congress
on the <b>payroll tax exemption </b>has finally come to an end.<o:p></o:p></span></p><p>

</p><p class="MsoNormal"><span lang="EN-US">Published
on September 16, 2024, </span><a href="https://www.planalto.gov.br/ccivil_03/_Ato2023-2026/2024/Lei/L14973.htm"><span lang="EN-US">Law 14.973</span></a><span lang="EN-US"> establishes the transition regime
for <b>the Substitute Social Security Contribution on Gross Revenue</b> (<b>CPRB</b>)
for the companies mentioned in articles 7 and 8 of Law 12.546/2011.<o:p></o:p></span></p>								</div>
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									<p><span lang="EN-US">The current exemption rules remain in force until December 31, 2024, with taxation gradually resuming as of 2025</span></p>
<p><span lang="EN-US">The consensus reached reflects a balance between the need to stimulate strategic sectors of the economy and the search for fiscal adjustment, directly benefiting municipalities facing financial challenges.</span></p>
<p><span lang="EN-US">Between 2025 and 2027, the benefited companies will be able to opt for the exemption gradually, paying a proportional rate on payroll and another on gross revenue, according to the staggered schedule provided for in Article 9-A of Law No. 12,546/2011 and subject to taxation in the following proportions:</span></p>
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									<p><a href="https://www.planalto.gov.br/ccivil_03/_Ato2023-2026/2024/Lei/L14973.htm">According to article 4 of Law No. 14,973/2024</a>, from January 1, 2025 until December 31, 2027, the company that chooses to contribute under the terms of articles 7 to 9 of Law No. 12,546, of December 14, 2011, must sign an agreement in which it undertakes to maintain, in its workforce, throughout each calendar year, an average number of employees equal to or greater than 75% (seventy-five percent) of the average for the immediately preceding calendar year.</p><p>If this requirement is not met, the company will lose the right to the contribution on gross revenue in the following calendar year, and will have to pay the contributions provided for in items I and III of article 22 of Law No. 8212/1991, at the rate of 20%.</p><p>You can count on <strong>Pryor Global</strong> to help you with this and other matters.</p><p>We offer specialized support in the areas of accounting, tax, finance and <strong>payroll</strong>, serving international companies from various sectors. With a focus on international standards and process optimization, we provide efficient accounting management, adding value through intelligent solutions and advanced technology for data analysis and processing. Schedule a conversation now!</p><p>Source: <a href="https://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=16/09/2024&amp;jornal=600&amp;pagina=1">Page 1 of DOU &#8211; Section 1 &#8211; Extra Edition A, number 179, of 16/09/2024 &#8211; National Press</a></p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/desoneracao-da-folha-de-pagamento-mantida-ate-2024-e-implementacao-gradual-da-reoneracao-a-partir-de-2025/">Desoneração da folha de pagamento mantida até 2024 e implementação gradual da reoneração a partir de 2025</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>O que esperar da nova reforma tributária?</title>
		<link>https://www.pryorglobal.com/en/o-que-esperar-da-nova-reforma-tributaria/</link>
					<comments>https://www.pryorglobal.com/en/o-que-esperar-da-nova-reforma-tributaria/#respond</comments>
		
		<dc:creator><![CDATA[amelia.miyahira]]></dc:creator>
		<pubdate>Mon, 30 Sep 2024 12:27:40 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=13846</guid>

					<description><![CDATA[<p>The Tax Reform transition, scheduled to begin in 2026, will bring significant changes to Brazil's tax structure, with the unification of federal, state and municipal taxes into two new taxes: the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).</p>
<p>O post <a href="https://www.pryorglobal.com/en/o-que-esperar-da-nova-reforma-tributaria/">O que esperar da nova reforma tributária?</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
]]></description>
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									<p>The <strong>Tax Reform transition</strong>, scheduled to begin in 2026, will bring significant changes to Brazil&#8217;s tax structure, with the unification of federal, state and municipal taxes into two new taxes: the Contribution on Goods and Services (<strong>CBS</strong>) and the Tax on Goods and Services (<strong>IBS</strong>).</p>								</div>
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									<p><u>Transition stages</u></p><p>The transition will take place in stages:</p><p>&#8211; <strong>2026</strong>: Start of collection of CBS and IBS with test rates of 0.9% and 0.1%, respectively.</p><p>&#8211; <strong>2027</strong>: Extinction of federal taxes PIS and Cofins and increase in the CBS rate to the reference value defined by the government. The Selective Tax (IS) will begin to be levied, and the IPI will have its rate reduced to zero, except for products manufactured in the Manaus Free Trade Zone.</p><p>&#8211; <strong>2029 to 2032</strong>: Gradual reduction in state and municipal taxes (ICMS and ISS), with rates falling from 90% to 60%.</p><p>&#8211; <strong>2033</strong>: Complete implementation of the new tax system and total extinction of old taxes.</p><p><u>Main changes</u></p><p>The reform aims to simplify the tax burden by unifying several taxes into just two: the <strong>CBS</strong>, which will replace PIS and COFINS under federal management, and the <strong>IBS</strong>, which will integrate <strong>ICMS</strong> and <strong>ISS</strong> with shared management between states and municipalities. It will be levied at destination, eliminating the cumulative nature of taxes.</p><p>In addition, the new Selective Tax (IS) will be introduced to discourage the consumption of products that are harmful to health or the environment, such as alcoholic drinks and tobacco products.</p>								</div>
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									<p><u>Guidelines for adaptation</u></p><p>To adapt to the reform, companies must plan ahead, assessing the impacts of the new legislation and developing strategies to adapt. It is essential to train employees on the new tax rules to ensure compliance.</p><p>Finally, it is important to update management systems, modernizing them to meet the new tax requirements and avoid operational problems. Early adaptation will allow companies to adapt more safely to the changes and take advantage of the opportunities offered by the new tax system.</p><p>If you still have questions, <strong>Pryor Global</strong> is here to help. We help companies through efficient accounting management and intelligent solutions, aligned with the rules in force in each location. Our focus is on optimizing processes and using technology for data analysis, offering a structured service that boosts productivity and client growth.</p><p>Contact us and find out more about our services!</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/o-que-esperar-da-nova-reforma-tributaria/">O que esperar da nova reforma tributária?</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>Entenda a Dirbi, nova obrigação acessória da Receita Federal</title>
		<link>https://www.pryorglobal.com/en/entenda-a-dirbi-nova-obrigacao-acessoria-da-receita-federal/</link>
					<comments>https://www.pryorglobal.com/en/entenda-a-dirbi-nova-obrigacao-acessoria-da-receita-federal/#respond</comments>
		
		<dc:creator><![CDATA[Mariana Pascoal]]></dc:creator>
		<pubdate>Tue, 30 Jul 2024 14:33:54 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=13041</guid>

					<description><![CDATA[<p>The Federal Revenue Service (RF) has established a new obligation for companies through RFB Normative Instruction No. 2,198/2024, published on June 18, 2024. The Declaration of Tax Incentives, Waivers, Benefits and Immunities (Dirbi) aims to collect information on the tax incentives used by companies.</p>
<p>O post <a href="https://www.pryorglobal.com/en/entenda-a-dirbi-nova-obrigacao-acessoria-da-receita-federal/">Entenda a Dirbi, nova obrigação acessória da Receita Federal</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p>The <strong>Federal Revenue Service</strong> (RF) has established a new obligation for companies through <a href="http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=138735">RFB Normative Instruction No. 2,198/2024</a>, published on June 18, 2024. The Declaration of Tax Incentives, Waivers, Benefits and Immunities (<strong>Dirbi</strong>) aims to collect information on the tax incentives used by companies.</p>								</div>
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									<p>Dirbi must include information on the amounts of taxes and contributions not paid due to tax incentives, waivers, benefits and immunities enjoyed by the companies listed in the Single Annex.</p><p>Information on Corporate Income Tax (<strong>IRPJ</strong>) and Social Contribution on Net Profits (<strong>CSLL</strong>) benefits must be provided as follows: if the calculation period is quarterly, in the declaration for the closing month of the quarter; if it is annual, in the December declaration.</p><p>The Dirbi must be submitted by the 20th of the second month after the calculation period. Therefore, the declaration for July must be submitted in September. To prepare the declaration, you need to access the <a href="https://cav.receita.fazenda.gov.br/autenticacao/login">e-CAC portal</a>.</p><p>The following companies are exempt from submitting the Dirbi: micro and small-sized companies classified as Simples Nacional, in accordance with Complementary Law 123 of December 14, 2006, during the period in question</p>								</div>
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									<p>The company that fails to submit the Dirbi within the established deadline or submits it late will be subject to the following penalties, calculated per month or fraction thereof, on its gross revenue for the period:</p><p>I &#8211; 0.5% on gross revenue of up to R$ 1,000,000.00;</p><p>II &#8211; 1% on gross revenue of R$ 1,000,000.01 to R$ 10,000,000.00;</p><p>III &#8211; 1.5% on gross revenue above R$ 10,000,000.00 under this regime; individual micro-entrepreneurs; and companies and other entities just starting up, during the period between the month in which the articles of incorporation were registered and the month prior to registration with the CNPJ.</p><p>The creation of Dirbi has caused discontent in some communities. In response, the Federal Accounting Council (CFC), together with Fenacon and Ibracon, sent a letter asking for this requirement to be removed or, if this is not possible, for the deadlines to be revised and the penalties to be reduced.</p><p>But Pryor is here to help you. Our aim is to add value to companies through efficient accounting management and intelligent solutions, using advanced technology for data processing and analysis.</p><p>Our service complies with all accounting, tax and labor regulations, allowing us to optimize the productivity of our clients’ internal processes.</p><p>Talk to our team now and find out more about our solutions!</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/entenda-a-dirbi-nova-obrigacao-acessoria-da-receita-federal/">Entenda a Dirbi, nova obrigação acessória da Receita Federal</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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		<title>ECD 2024: prazo e regras para entrega</title>
		<link>https://www.pryorglobal.com/en/ecd-2024-prazo-e-regras-para-entrega/</link>
					<comments>https://www.pryorglobal.com/en/ecd-2024-prazo-e-regras-para-entrega/#respond</comments>
		
		<dc:creator><![CDATA[amelia.miyahira]]></dc:creator>
		<pubdate>Thu, 06 Jun 2024 17:17:12 +0000</pubdate>
				<category><![CDATA[BPS (Business Process Solutions)]]></category>
		<guid ispermalink="false">https://www.pryorglobal.com/?p=12471</guid>

					<description><![CDATA[<p>Companies have until June 28 to submit the Digital Accounting Bookkeeping (ECD 2024) to the Public Digital Bookkeeping System (Sped). This is the last working day of the month established as the deadline for fulfilling this tax obligation.</p>
<p>O post <a href="https://www.pryorglobal.com/en/ecd-2024-prazo-e-regras-para-entrega/">ECD 2024: prazo e regras para entrega</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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									<p>Companies have until June 28 to submit the Digital Accounting Bookkeeping (<strong>ECD 2024</strong>) to the Public Digital Bookkeeping System (<strong>Sped</strong>). This is the last working day of the month established as the deadline for fulfilling this tax obligation.</p>								</div>
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									<p>The ECD encompasses the main accounting books, such as the General Journal and its auxiliaries, the General Ledger and its auxiliaries, as well as daily trial balances containing balance sheets and entry sheets that validate the records. All these files must be electronically signed by the company&#8217;s legal representative and the responsible accountant, using a digital certificate issued by an entity authorized by ICP-Brasil.</p><p>It is essential that companies choose their accountants carefully, as the Federal Revenue Service (RF) is stepping up its verification of data in the systems of the Federal Accounting Council (<strong>CFC</strong>) to identify possible inconsistencies in the involvement of these professionals.</p><p><strong>Submission of the ECD</strong> is mandatory for all legal entities that have a legal obligation to keep accounting records. In addition, other entities listed in IN RFB No. 2003/2021, such as companies taxed on presumed profit that distribute profits or dividends without incurring Withholding Income Tax (IRRF) in an amount greater than the amount of the calculated income tax base, are subject to submitting the ECD.</p>								</div>
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															<img loading="lazy" decoding="async" width="800" height="279" src="https://www.pryorglobal.com/wp-content/uploads/2024/06/ECD-2.png" class="attachment-large size-large wp-image-12477" alt="ECD" srcset="https://www.pryorglobal.com/wp-content/uploads/2024/06/ECD-2.png 860w, https://www.pryorglobal.com/wp-content/uploads/2024/06/ECD-2-300x105.png 300w, https://www.pryorglobal.com/wp-content/uploads/2024/06/ECD-2-768x268.png 768w, https://www.pryorglobal.com/wp-content/uploads/2024/06/ECD-2-18x6.png 18w" sizes="(max-width: 800px) 100vw, 800px" />															</div>
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									<p>For those who fail to meet the deadline or submit the ECD with errors or missing information, they are subject to fines that vary according to the infraction.</p><p>The fines include 0.5% of the company&#8217;s gross revenue in the period to which the bookkeeping refers for non-compliance with the submission requirements, 5% on the value of the corresponding transaction, limited to 1% of the company&#8217;s gross revenue for omissions or incorrect information, and 0.02% per day of delay, limited to 1% of the company&#8217;s gross revenue for late submissions.</p><p>At <strong>Pryor Globa</strong>l, we serve international companies across various sectors with a focused and structured approach. Our services strictly adhere to international accounting, tax, and labor regulations, resulting in maximized efficiency of our clients&#8217; internal processes. We constantly strive to add value to companies through effective accounting management and innovative solutions, leveraging technology for data processing and analysis.</p><p>Talk to our team now!</p>								</div>
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				</div><p>O post <a href="https://www.pryorglobal.com/en/ecd-2024-prazo-e-regras-para-entrega/">ECD 2024: prazo e regras para entrega</a> apareceu primeiro em <a href="https://www.pryorglobal.com/en/">Pryor Global</a>.</p>
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