Contributed by Cleverson Lacerda, PKF Affiance Brazil
Note: The information below is provided using the state of São Paulo as an example and relates to the municipal services tax (ISS), the state tax on sales of goods and services (ICMS), the contribution tax on gross revenue for the social integration programme (PIS), and the social security contribution on revenues (COFINS).
| How are returns submitted to the tax authorities? | Information regarding sales calculations must be recorded in the digital tax ledger (EFD) and the monthly book of services rendered, and submitted to the respective municipal, state, or federal regulatory authorities. |
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| Can a business submit paper returns? | No, information regarding sales, returns and purchases must be reported electronically. |
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| Can an agent submit returns on behalf of the business? | Yes, an agent can submit the sales, returns and purchases information on behalf of a business. |
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| How many boxes/data fields are there on the |
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Web page updated on 24 Aug 2024 15:12