ADE Codac no. 15 (translation)





Publicizes Fiscal Agenda for the month of 2017


HEREBY DECLARES:                             

Art. 1     The deadlines for payment of taxes handled by the Federal Tax Dept. of Brazil (Secretaria da Receita Federal do Brasil, RFB) and for submission of the main accounting and financial statements and documents demanded by this body, as defined by the specific legislation, maturing on the month of June 2017 are those included in this Executive Order’s (Ato Declaratório Executivo, ADE) only Annexe.

Paragraph 1 In municipal or state holidays, the deadlines in the Annexe to this ADE shall be anticipated or delayed according to the ruling legislation.

Paragraph 2 The payment mentioned in the heading [beginning of article] shall be made via:

I – A Social Security slip (Guia da Previdência Social, GPS) in the case of the social [taxes linked to social programs] excises set forth in subparagraphs [alineas] “a”, “b” and “c” of the sole paragraph of article 11 of Law 8.212 of July 24, 1991, of the taxes instituted with a replacement aim, and of those taxes due to third parties according to the law; or

II –  Federal Taxes Collection document (Documento de Arrecadação de Receitas Federais, Darf) in the case of the other taxes administrated by the RFB.

Paragraph 3 – Its Income Tax Schedule shall be available at the RFB webpage at the address

Art. 2     References to “Financial or equivalent entities” contained in the PIS [Programa de Integração Social / Social Integration Program) / Pasep (Programa de Integração Social e Programa de Formação do Patrimônio do Servidor Público / Program for Social Integration and Program for the Construction of Public Employees Patrimony] and of Cofins (Contribuição para o Financiamento da Seguridade Social / Social Security Financing Excise) Taxes discrimination, concern those corporations dealt with under the paragraph 1 of article 22 of Law 8.212 of July 24 1991.

Art. 3     In the event of an extinction, incorporation, merger or split of a corporation active in the year of the event, the extinguished corporation, incorporating party, incorporated party, merged-party or splited party shall submit the Monthly Statement of Federal Tax Debts and Credits (Declaração de Débitos Tributários Federais Mensal (DCTF Mensal) up to the 15th (fifteenth) working day of the 2nd (second) month subsequent to that of the event.

Paragraph 1 – The mandatory character of the Monthly DCTF (DCTF Mensal) as set forth in the heading of this article, does not apply in the cases where corporations, either as incorporating-party or incorporated-party, have been under the same parent control since the calendar-year preceding the event.

Paragraph 2 – Exceptionally, the DCTF submission deadline concerning the months of January and April 2017 for corporations and other entities dealt with under article 2 of the RFB Normative Instruction 1.599 OF December 11, 2015 which are inactive or have no debts for income tax returns, is hereby adjourned to July 21, 2017.

Autor: Marco Juliano e Silva

Este texto fica aqui doado para uso público e universal, seja nestas versões temporárias ou na versão final. Entretanto, pretendemos oferecer sua propriedade oficial à Receita Federal do Brasil em algum momento no futuro, quando estiver pronto, para aproveitamento à sua discrição.