It is of the utmost importance that taxpayers adequately fulfill their ancillary obligations, especially the e-Social, which is part of the Public Fiscal Public Bookkeeping System – (“SPED”), which includes tax, social security and labor obligations, at the risk of suffering penalties.
The attention to filling this information is due to the fact that they impact both the calculation and collection of Social Security Contributions and Third Parties , as well as the Withholding Income Tax (“IRRF”) of workers and “FGTS”, among others.
In this sense should be considered the existence of consultations with the Treasury and processes in which judicial decisions exist that determine the suspension of the enforceability of assessed taxes in the “e-Social” or judicial decisions granted to employees that affect the collection of contributions discounted on the payroll. As far as the information pertaining to judicial proceedings it is important to consider the stage of the proceedings, as there are specific codes for each procedural step.
Other ancillary obligations that require the taxpayer to inform the existence of judicial and administrative discussions, such as “ECF”, “EFD-Contributions” and “EFD-Reinf”, deserve equal attention.