Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
273 *Are annual accounts submitted to a public authority? Yes
 Data Date: 2018

Notes

 
According to the Global Forum: "Legal entities and arrangements taxed under the actual profit regime, the assumed profit regime, the arbitrated profit regime and those that are tax immune and exempt must file accounting information into the SPED [Electronic Public Bookkeeping System] in accordance within RFB [Brazilian Federal Revenue] Normative Instruction 1.422/2013" (GF 2018: 58). Article 1 of the Normative Instruction 1.422/2013 of the Brazilian Federal Revenue confirms that all legal persons are required to file accounts.

Sources

GF 2012: 40-42
 
GF 2018: 58
 
Normative Instruction 1.422/2013 of the Brazilian tax authority
 
http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=48711&visao=original