ECD 2026: O QUE É, PRAZOS E OBRIGATORIEDADE

追加: 2026-06-07

[00:00:00]Hey everyone, how are you all doing?

[00:00:02]Welcome! And today's class is about to begin, but before we start, I want to extend a very special invitation to you. If you work in accounting, you probably know that there's new news every day. Every day, you probably have some kind of question and you don't know how to get it answered.

[00:00:17]You feel lost because you have no one to exchange information with about everything that happens in accounting.

[00:00:24]Right or wrong, if your answer is right, your problems are over. That's because Contabilidade Simplada has just launched its newest forum. That's right, the simplified accounting forum is officially live and best of all, it's 100% free. With the Simplified Accounting forum, you will be able to get all your questions answered. We put our tutors to work answering them. You will have the use of artificial intelligence and an environment that already has thousands of people interacting daily. And the best part is, the first people to register will receive a bonus. special. I'll leave the link here in the description and ask our team to send it to you in the chat so you can check it out. But before the lesson begins, I want to show you in 30 seconds how it works. It's simply a completely intuitive environment, without ads, where you have a wide variety of categories.

[00:01:17]So you want to clear up your doubts about the tax sector? You'll come here and people will be interacting. Look, someone asked what the code is for distributing shareholder profits in FDRE INF. Diego came here and replied: "And so on, people are interacting daily and you can too." I am certain that this innovation will change the history of accounting in the country, and we want you to participate. Tap the link in the description now and register for free.

[00:01:47]Thank you very much, hugs and have a good class everyone.

[00:01:54]Hey, hey, hey, everyone. Good afternoon.

[00:01:57]Welcome everyone.

[00:01:59]How's the sound and picture quality situation? Is everything alright for you guys?

[00:02:13]audio and video. OK, perfect. My name is Flávia Rabelo, I'm a teacher, an accountant, and I'm also in the thick of it, [laughs] the post-tax period, and we 've already started the month of June. Is it just about celebrating the World Cup and the June festivities?

[00:02:30]No, right? For those of us in the accounting sector, there's the SP Contábil report due in June. SPGF will take place in July. So, many more exciting things are still to come in June. And let me get to know you all a little better here. The class is like this: Everyone is from accounting, but there's someone who's from both tax and accounting. Is there anyone here who will be submitting the SPED accounting file for the first time?

[00:02:51]Give me some feedback while I show you what we're going to learn in today's class, okay? And it's really cool, if you're not already subscribed to the Facilitar da Turma channel, be sure to subscribe, because in the next classes we'll have meetings focused on the delivery of the SP Contábil (accounting system), on the practical part, on the main residuals you need to have. So, if you're subscribed to the channel, you'll already receive the notification and learn a very important topic regarding the submission of accounting reports, okay? So, what are we going to see in today's class?

[00:03:23]To understand a bit about the concept of SPJ, what ECD is, the legislation applicable to ECD, and the legal entities obligated to use it. We 'll also look at the exceptions here, including the simplified national tax regime, which you need to pay attention to, okay? Well, especially when that company under the Simples Nacional tax regime has an angel investor, consider the exemption from CD (Certificate of Deposit) for companies taxed under the presumed profit regime. And that's a really cool topic. Construction industry, does the civil constitution have any specific book that needs to be submitted? So here too, the teacher will show you this optional activity. This is one of the main questions I receive from students. Professor, I'm going to send you a company from the Simples Nacional tax regime for the first time. If I send it now, every year, I'm obligated to. And then you'll see that there are a few points to pay attention to, okay? ECD delivery plate, the replacement. Is the ECD similar to the social one, and can I rectify it at any time? So, in today's lesson you will also learn about the books covered and the subscriptions. And here's a point I always emphasize when I have the opportunity to teach about accounting procedures: I see many accountants wanting to sign the accounting procedures as a proxy, and thus as a power of attorney. And I'm going to give you my feedback here because I don't think it's right that we accountants, in addition to signing as accountants, also have to sign as attorneys, okay? Fines may apply. This is something the teacher will be teaching, but I hope you don't have to go through this, especially since the facilitator will be teaching the class for you here. Regarding the practical part, I'm seeing in the comments that some people are submitting this for the first time.

[00:04:53]So, Pat, welcome!

[00:04:55]Today is a basic class, but we will still have two more meetings focused on accounting in São Paulo. So for you it will be an excellent opportunity, and for those who already have experience the class will also be very beneficial, because we always have something to learn, there are always records that go unnoticed, and so it ends up being like a checklist for you, okay? Reference chart of accounts.

[00:05:15]So here I've given you an example, but remember that we'll have a practical meeting where I'll show you this issue of connection in more detail, okay? And regarding the authentication of the ECD (Digital Accounting Bookkeeping), will it replace the authentication done by the Commercial Registry?

[00:05:29]So today the teacher will guide you through this content. So, for those who have n't yet picked up their materials, the facilitator team has already posted them in the chat. Get your materials, download them, grab a pen and a notebook, because it's really helpful when you're watching the class and taking notes, as it reinforces your learning, okay?

[00:05:51]So, let's try to understand a little bit about accounting principles. I'm going to focus on the content here, everyone, but don't worry, I'll also open it up for questions at the very end of the presentation, okay?

[00:06:01]So, if you have any questions, feel free to post them in the chat, because as soon as I'm finished with the teacher, I'll come back here to answer you.

[00:06:08]SPED Contábil, or SPED, was created around 2007. So, what is SPED in accounting, everyone? Its central goal is to centralize information.

[00:06:18]So, some of the accountants here are newer, so they caught a really good era, you know, of digital files, but a few years ago it wasn't quite like that. In addition, we needed to deliver the information in a decentralized manner. One hour she'll be charged by the tax authorities, state, municipal, federal. And then, with the request, we see this unification. So, what are the main obligations that we accountants need to fulfill? ECD, which stands for digital accounting structure, will be the topic of our lesson today, okay?

[00:06:49]That's focused on the accounting department, F, accounting and tax structuring. And this one is due next month, in July, and we need to deliver it. And that's where many people get confused, professor: if my company is going to submit ECD, is it also required to submit ECF, or if it's going to submit ECF, is it required to submit ECD? So you'll understand these particularities too, okay? Because EF has a fiscal bias, so in order to look at the issue of IRPJ, CSL, who has companies under the real profit regime, the issue of Lalu. So these are distinct obligations, but one will depend on the other, especially when we're talking about a company with actual profit or a company with presumed profit that was required to send the CD, which we also need to be careful about, because in EF, when we have a class about this, you will understand these differences, okay? So it's not just about following parameter X; there are some specific records that we need to be careful about. Expede contribuição. So here, many companies, right, are already under the presumed profit regime, actual profit regime, regular companies, SPED CMS, that kind of thing, but it's more of a state obligation. Few states, and some even require this in the SP CMS, okay? However, I always recommend that you check with some states, as they may require the DIF (Declaration of Information on Financial Transactions), so we always need to look at the state legislation to see what ancillary obligations are imposed by the state. Regarding eSocial, those in human resources departments are already quite familiar with the issue of eSocial and reinforming, and what about ECD, professor?

[00:08:20]It is an ancillary obligation. In fact, it is integrated into the SPED accounting system. What was it created for? to modernize the delivery of accounting information.

[00:08:29]So, in the past and even today, for example, a company under the simplified tax regime that doesn't use accounting standards, can it still use the ECD (Digital Accounting Bookkeeping)? Yes, I even recommend it to students, okay? If possible, have the financial statements of companies under the simplified tax regime authenticated by the accounting specialist, because, you see, two accountants, especially those in the accounting field, are in that constant struggle to make the client understand the importance of sending documentation, sending bank statements so that we can authenticate and even support the issue of their profit.

[00:08:59]In fact, we're going to have a class focused solely on companies that make a profit.

[00:09:05]So, when we talk about companies that need to make a profit, and this is where our accounting support comes in—being able to actually do regular accounting—I need to make sure my client understands this. So, if I authenticate through the commercial registry, there will be the issue of the authentication fee, which we accountants will not bear; it's the client's responsibility, since whose obligation is it? It belongs to the company itself. So, if you're an accountant just starting out, you tell your client, "Look, there's the accounting issue, and once a year you'll need to authenticate it and pay a fee." Okay, guys? I 'm not saying it's going to happen, but the client might sense some resistance there, okay? If you use ECD, besides being completely digital, and integrated into your accounting system, you won't incur any fees because the authentication is entirely digital and valid, right? And what books will ECD include? The diary book. And this is something most companies will provide, because in this daily ledger we will send the information from the financial statements, the balance sheet, and the income statement. This is where the important point for you accountants to understand is which standard your client will be following. For example, it is a company that has a turnover of up to R$800,000.

[00:10:19]Professor, which standard should I look at in this regard? NBCTG12. And look at the importance of understanding the issue of the standard, because what does this standard require? As an accountant, I need to submit the balance sheet, the income statement, the statement of changes in equity, and optionally, the explanatory notes.

[00:10:37]So I also need to understand this issue of standards to know which statements I will send to the accounting firm, okay?

[00:10:46]Regardless of the tax regime, I will always look at the issue of revenue.

[00:10:49]So, CTG 1001, CTG 1002, I need to have this reading. In order to analyze and understand which statements will be included in the ECD file. The General Ledger, the Balance Sheets, the Balance Sheets, and the Records.

[00:11:03]When we talk about ECD (Digital Accounting Bookkeeping), one of the main questions from the class is, " Professor, if my client had a monthly profit distribution, will I need to send this CD every month?" No. It's one thing for a client to withdraw profit based on demonstrations, and quite another to have authentication, okay? So, we 'll also understand this difference throughout the lesson. Hey everyone, why is ECD so important?

[00:11:29]Firstly, because depending on the tax regime, there is the issue of obligations. ECD started as a pilot project in 2007, but from 2015 onwards, which referred to the calendar year 2014, it became mandatory for the first time. Back then I was still a CLT employee (employee under Brazilian labor law) and working at a consulting firm for accountants. I remember that because it was a very new requirement, many accountants were scared because it was the validator program. The validator program was giving several errors. I'm going to talk to you a little bit about the issue of the reference plan, so I saw that uncertainty. Today we can already see that this fear has been overcome. Of course, there's the issue of mistakes.

[00:12:08]Mistakes aren't always intuitive. That's why it's important for you, as an accountant, to have an accounting system in place to manage this information. Professor, can I do everything through ECD? Is it possible that it will take a long time?

[00:12:20]I agree, but the operational process is quite laborious. So today there are systems that you can use with a free version, okay? So there are systems that allow you to submit tax returns, including social security contributions. So, if you're just starting out and you're going to authenticate a company under the Simples Nacional tax regime, for example, you're not going to do it by hand. Actual profit and presumed profit, right folks, there's not much you can do, you really need to have a system in place so you can submit these obligations, okay? And this one is a digital version.

[00:12:50]Here you will have access to information about the records and the blocks. We need to pay attention. I often tell my students that once you start learning about ECD (Digital Accounting Bookkeeping), you don't want to know about the commercial registry anymore, right? Not because the commercial registry is bad, it is, it's not about practicality. You can verify the authenticity of an accounting firm, and you can protect your client. If your client distributes profits monthly in record J005, you can send that information in a very simplified way. So, it's an ancillary obligation that perhaps caused fear at the beginning, but today I see that computers are increasingly overcoming that fear and actually helping you in your day-to-day operations. And here I've left for you all, the main applicable legislation is the accounting standard, okay? to help you.

[00:13:43]So, professor, do you recommend, for example, I've already read the accounting textbook, is reading the textbook important? It's important, especially if, for example, you're in that first year of contact and you want to understand what the records are, but don't rely solely on the manual, okay?

[00:14:01]There are also laws and regulations that you need to have a complete understanding of, even the ability to question the client, that client who sometimes says: "Oh, I 'm not going to send you any documentation, figure it out yourself." That's not quite right.

[00:14:17]Most importantly, I don't know if there are any students here who are subject to the presumed profit regime.

[00:14:21]So, presumed profit has the exception that I am exempt from sending accounting requests, but if I don't have the vocabulary to understand the legislation, to question my client, many times the client ends up thinking that he knows more than the computer. So, I've left the legal basis here for you to use as much as possible.

[00:14:41]I know you can read everything, but over time, take a day, read it, gain that understanding, so that the client feels confident in you.

[00:14:51]Once you're signing these statements, you're authenticating them, especially if you have clients there who distribute profits. And if it's the presumed profit that goes beyond the presumption, then, girl, you really have to be careful not to let yourself be led astray by amateurism, right?

[00:15:14]Legal entities that are obligated and the exceptions. So, who is responsible for the accounting footing, who should present it? And here I took this quote directly from the manual itself. It must present the digital accounting structure to legal entities required to maintain an accounting structure, including equivalent companies and tax-exempt and immune entities. And it's very common during this accounting period for associations to appear, especially in the ECF (Electronic Accounting File), that think they're not obligated, and sometimes even the computer has that insecurity, okay? But we need to understand, and it's much easier to understand this way, who is being exempted. So let's look at the legislation regarding who is exempt. Companies that opt ​​for the simplified tax regime, but hold on, don't write this information down in your notebook now because there are some exceptions, okay?

[00:16:06]But primarily, companies that opted for the simplified tax regime, public bodies, autonomous agencies and foundations, and legal entities that were inactive throughout the calendar year. Here's some information you should put an asterisk on, because in a moment the teacher will also show you what this "native speaker" status is, which many people confuse. Native with no movement, right? tax- exempt entities with revenues, donations, subsidies, and income of less than 4 million. So, for example, a hospital, whether a public hospital or a non-profit hospital, also has the issue of CBAS registration. How does that work?

[00:16:46]The parameter is already set up in the manual itself, okay? Companies taxed under the presumed profit regime that adopt a cash flow book as required by law. You'll understand this aspect soon, but let's now look at the exceptions to the exceptions. Look here.

[00:17:01]Companies under the Simples Nacional tax regime that received capital from angel investors are required to exceed the minimum wage.

[00:17:09]And I also brought the concept of angel investors for you to check out at the source. Do I not have clients in this situation? And listen here, folks, this is where a lot of people fall, okay? Companies operating under the presumed profit regime that distribute profits exceeding the corporate income tax base without withholding income tax at source are required to file a return. So let's go. If I have companies there, under the presumed profit regime, that have generated profits exceeding the tax base, I need to submit the SP accounting report. Therefore, in this company's ECF (Electronic Accounting File), it will not be of the cash book type, but of the accounting type. So, professor, you mean to say that you have a company with presumed profit? That's why it's so important for us to do the accounting, right?

[00:17:54]We need to analyze whether or not the rule was followed. If I have a company that has made a profit beyond the presumed profit rule, I am already obligated to perform an accounting audit. That. Therefore, an SPGF will not be a box-type structure. Exactly.

[00:18:07]It will be something like accounting. Therefore, I will need to retrieve the ECD from the ECF.

[00:18:12]Exactly. Many people believe that the issue of recovering ECD data in ECF is only relevant for companies that profit from the actual profit method. And no, if it's a presumed profit, accounting type, what is that accounting type?

[00:18:23]When you, as an accountant, will have to flag the financial statements in which the company withdrew profits exceeding the tax base. It's the same thing, guys, as DEFIS. There in DEFIS there is the issue of field four. It's something I press as soon as I score a lot of points on the key there in Defiz. If your client withdrew profits exceeding the presumed amount, you need to maintain regular accounting to support those profits. And how do you justify that profit, professor? With the financial statements. Presumed profit is no different. So, you record this information so that whoever is in the tax department can do this analysis together with the accounting department.

[00:19:00]And if you're in tax and accounting, unfortunately you'll have to do this analysis alone, okay? But don't let this go unnoticed. And then there's the issue of optional delivery. Who is the optional submission, professor?

[00:19:12]Companies under the Simples Nacional tax regime. If you pay attention, class, it asks for accounting information; I'll show you the issue of the deadline in more detail later.

[00:19:21]So, the delivery deadline, for example, we are now in June 2026. What is the delivery deadline? That's the last business day of June, which, unless I'm mistaken, is a Tuesday on the 30th.

[00:19:31]So, by June 30th we need to submit the 2025 accounting SPED file. Okay, professor? If I submitted the ECD in 2024, then in 2025 I am obligated to do so if I am a company under the Simples Nacional tax regime. Now, in 2026, submitting the 2025 data via SPED accounting is not recommended because it's an optional reporting process for companies, okay?

[00:19:51]So you are not obligated. Once you've sent it to CD Simples Empresas, everyone will have to follow that rule. No. And look here.

[00:20:00]Companies not required to do so may voluntarily submit the CD to demonstrate the regularity of their accounting structure and meet corporate requirements. In other words, your company, the simplified tax regime, your client's company, you don't need to worry about that. I've authenticated once, so I absolutely have to follow the rule, okay? Professor, I did the accounting for the companies under the simplified tax regime, very neatly, but I never authenticated it. I'm wrong, you are. You need to authenticate the demos.

[00:20:30]You have the option to choose whether you will authenticate via a commercial registry or a specialized accounting firm.

[00:20:37]But what do accountants often cling to? I did the accounting. If I access my accounting system, I can generate the trial balance, the balance sheet, the income statement, I sent the tax return, but you did n't do the most important thing, you didn't issue the financial statements. What basis does the tax authorities have for a corporate perspective? There's nothing there. So, the work remained unfinished. So you need to finish your service, your work, with self-expression. So for companies, this process is optional, right?

[00:21:09]And here's the concept I brought to you about angel investor companies, because here, folks, we need to be very careful, because many times our client might have a friend, you know, a good friend, a kind friend who wants to invest, wants to make a financial contribution and will profit based on the company's growth. And that's exactly the concept. An angel investor is a company, an individual, or a legal entity that makes a financial investment in a company with the goal of supporting its growth without becoming a shareholder. In other words, the Commercial Registry is no longer involved here; it won't be included in the QSA (Shareholder Structure), it won't appear in the Commercial Registry, for example. This investment is formalized by contract and can guarantee the investor a share in the business's profits, according to the conditions established between the parties. I've left the legal basis for the supplementary law here for you, okay? And here's a practical example. A company that opts for the simplified tax regime (Simples Nacional) needs resources to expand its operations. The investor places a bet of 200,000 through a contract.

[00:22:09]So in this situation, this company under the simplified tax regime will follow the same schedule as a regular company. In other words, if this 2025 apostille is released now, by June 30th you will need to submit the accounting report due to this situation. So here, for simple companies, the main exception to the exception is one that sometimes goes unnoticed. And why does this go unnoticed? Because what if the investment went into that partner's personal account? But then the money was allocated to the company; there was a contractual relationship there. So, understand, everyone, that this goes beyond a simple accounting relationship, because if it doesn't go through the business account, or worse, if your client doesn't send you anything, how are you supposed to know about it? So, whoever is responsible for this part of aligning with the client, because, look, you'll see, you'll see the issue of the accounting fine.

[00:23:02]So, a simple piece of information, even though it 's from the Simples Nacional tax regime, obligates your client to submit the SPED accounting file, right?

[00:23:13]Another point of attention here is the companies, especially those under the simplified tax regime and those under the presumed profit regime. And here's the point to pay attention to, everyone, regarding the dismissal, okay? We know that companies, under the presumed profit regime, operate with a margin of presumption. And often, those in the tax department who handle both fiscal and accounting tasks are doing everything perfectly, requesting contributions, submitting MIT (Municipal Taxpayer Identification Number) documents, and calculating taxes quarterly. But when we look at the accounting records, this information is blank. We don't know if this client withdrew more than the legal limit, or the presumption, or not?

[00:23:56]Because, you see, the exemption from ECD (Digital Accounting Bookkeeping) does not apply to the presumed profit-making company that distributes amounts exceeding the presumed profit limit. So here's a practical example for you all. Imagine that the company had a revenue of R$ 200,000, okay?

[00:24:11]He had taxes totaling R$ 50,000. How much of her presumption, of the distribution limit, is left here? 150,000.

[00:24:20]But if that company withdrew a profit there, for example, in the amount of R$ 180,000, the accounting SP (São Paulo) for that company will already need to be submitted. Why? To be able to prove that he made a profit there based on regular accounting.

[00:24:36]You can apply this same example to companies under the simplified tax regime, but instead of worrying about submitting the ECD (Digital Accounting Bookkeeping), in this specific case regarding the DEFIS (Simplified Tax Information Declaration) in field four.

[00:24:48]So this is an aspect we need to take into consideration when we serve companies under the presumed profit tax regime. Remember that accounting for a company under the presumed profit regime is not related to the issue of profit withdrawal, right?

[00:25:01]So, you, as a tax inspector, take this information, analyze your operations to verify if you actually have clients there who are not obligated to exceed the limit, or if they are, you will need to adjust your operations. What exactly is that? Linking the reference point, for example, closing the statements and doing all that verification, right? You can also have companies, a group, in the construction industry. And the construction industry, it deals a lot with the issue of goods, right? But construction companies, you know, are exempt from submitting the SP CMS. However, if you have clients in this segment, you need to submit this inventory information in the ECD (Digital Accounting Bookkeeping). So, how is this inventory done? Naturally, your client will need to have an inventory control system there, okay? But in the accounting department, what will you need to send? 31/12. If your client, for example, has assets worth, say, R$ 120,000, for construction materials, works, they will need to present this ledger in the SPED accounting system, right? Professor, if my client doesn't do that, then he's subject to penalty, because he's obligated to send that information, right? Therefore, we need to be very careful with regard to companies that are in the construction industry. And that's where many people get confused about not sending it via SPED. I won't need to send, for example, the SPED accounting file there, right? And here's a point I discussed with you in the previous slides, the issue of optionality. So, professor, for a company under the simplified tax regime (Simples Nacional) 2025, if I authenticate, for example, now on July 30th or 31st, the standard deadline of the Special Contract is June 30th, will there be a fine? There will be no fine.

[00:27:01]Although, in this way, I follow a chronological order, right? I always like to say it like this: let's follow chronological order. If you're in accounting, back in February, there was the replacement of the DIF (Declaration of Financial Information), which was, I believe, a very chaotic month for everyone, because until then, with the DIF, we were able to do the checks and everything else. This year that wasn't possible, but for clients who withdrew profits, who submitted their Reinf (Tax Information Declaration) in 2025, they were able to access that information in the extractor. Everything alright? So let's go. You can get your client to profit from companies under the simplified tax regime, which is a mob.

[00:27:39]Companies under the simplified tax regime, okay? Based on experience, it's very difficult to find a client who is n't a business, but companies or even small businesses provide services, especially those related to fish farming. It is very difficult for this type of profile to profit solely based on the presumption rule. That 's how it is, it's rare, okay? Well, honestly, the cases I see where students say, "No, professor, I have a case where, when we analyze it, the person is actually withdrawing money and the accountant didn't know because they weren't receiving any statements." So, how do you back up a situation like that? By doing regular accounting. So, let's follow the chronological order. You first sent the facts via Reinf in R40, the profit distribution, correct? You sent it up to February and you were able to issue the income statement. Until March 31st you send the DEFIS, where do you confirm this information? In field four of the DEFIS, and the DEFIS period has even passed. Analyze whether you have clients in this situation or not. If so, rectify the DEFIS. People got scared. "Oh, there was a change, DEFIS, there will be a fine if you don't send it within the deadline." But folks, rectification doesn't have a fine. So, by rectifying, you're spontaneously correcting something. So, if you think you have clients in this situation, make that rectification. So, following the chronological order, in the previous year, regarding the Reinf issue, in February I issued the report concerning this situation. I sent the DEFIS report after March 31st, and if I can, since I'm under the Simples Nacional regime, I comply with the Simples Nacional CR (Corporate Income Tax Code), what can I do?

[00:29:22]Because if I follow this rule, I have the accounting. What could I do? Send the SP Contábil (Accounting SP) now until June 30th for Simples companies.

[00:29:32]But I sent it, professor, only in July, August, will there be a fine? There won't be a fine. Here's my suggestion: if you follow this chronological order, you get rid of all the information because the government will have precisely this order. I received the R401, I received the DEFIS, supporting this profit, and I confirm it with what? With authentication. Notice that here it doesn't matter if you worry about sending DEFIS, if you worry about sending Reinf, but if... You don't authenticate it, it doesn't have a logical basis. Why? Because the statements weren't authenticated. It's the same thing, folks, a change of accounting firm. And I'll show you in the next slides that when we have a change of accounting firm, especially in companies under the presumed profit regime, or actual profit regime, if there's going to be a change in the chart of accounts, I need to send this information to the accounting system itself. Why?

[00:30:30]Because it follows a chronological order for assembling the account balances. It only knows this information if you trigger this record, okay? So we need to be very careful, because sometimes this information isn't captured during the change of accounting firm. Wait a minute, let me ask my colleague for the accounting balance sheet, the last accounting balance sheet. Let me ask for the statements here, folks. And this is our duty, right? And I say this very calmly.

[00:30:58]We're in a class focused on professionals or even students. And this isn't a favor that... You're doing it. If you're delivering the statements to your client, which is being done at your office, it 's not a favor, it's not a differentiator, it's your duty. But today, unfortunately, it ends up being a favor, right? Even when we receive information from an accounting firm that sends statements, we even find it interesting because we do n't normally receive them, but when you switch accounting firms, you need to take care to ensure this information comes through, okay?

[00:31:30]So, thank you, you won't need to worry about sending it every month, there won't be a question of changing, because it 's not mandatory, okay?

[00:31:38]Look, here's a practical example I brought for you. Including in our classes where we'll have practical exercises, I'll tell you, you'll understand that this is more accessible, but here's a screenshot from one of our clients who, look, did the monthly accounting, profit distribution, and this information goes in the ECD. I support my client when I do the regular accounting, okay? So you see, here you close this reasoning, you send the Reinf, you send the Defis, and then you finalize. Regarding the accounting report ( PED Contábel), this is what will allow you to protect your client. And look, if you don't do this, class, of course, this issue of not doing it is being evaluated. Wait a minute, I'm not doing it, professor, I'm not doing it because I really don't know how. So here, if you're already a student at the accounting school, if you're a postgraduate student, you'll have the opportunity to learn, okay?

[00:32:31]But if your client doesn't send you anything, you have to bring them into the game, assign the appropriate responsibilities, okay? Because look, if you're on the profit-sharing regime, your client is on the presumed profit regime, they removed the profit from the calculation base, and you don't send the accounting report (PED Contábel), will the client pay this fine?

[00:32:47]Possibly not, right? Possibly they 'll want to pass it on to you. So, assign the appropriate responsibilities.

[00:32:55]Inactive companies, professor, I have a company here that tells me every month that it has no activity, right? I'm doing everything without... "It's an inactive company, but she pays me a fee every month because I'm not going to do it for free. Does that characterize it as a mandatory inactive company? No. I even brought an example for you, look. Payment of accounting fees, payment of rent, telephone expenses. This here, class, is not an inactive company, it's a company without movement, okay? Look, for GCD purposes, a legal entity is considered inactive if it has not carried out any activity, operational, non-operational, patrimonial or financial, during the entire calendar year. So, professor, that's why on Meet, those who are in the tax field here will know, on Meet, I have the possibility, when I import a file, to mark it as inactive, right? Exactly. In the past, until December 2024, we had DCTF fiscal, where you would send a mandatory inactive company and, let's say, the processes of sending obligations would end there. Today we have the MIT issue, but also be very careful, okay? I've already encountered several situations of students with doubts where they put mandatory inactive, but the company was still there." Paying their own fees.

[00:34:07]Associations are very common, okay, everyone?

[00:34:08]Associations, there are student associations, associations of any other purpose. They don't have financial activity, let's say, but they have operational activity, they need to pay the accountant to be able to send information without movement, right? Which is a point of attention that we need to have so as not to think that inactivity means a company without movement.

[00:34:32]And then, professor, once I submit a company under the Simples Nacional (Simplified National Tax Regime), a company under the Lucro Presumido ( Presumed Profit) regime, I have to check if it met the rule, right, of presumption. If it exceeds the presumption, I have to send the CD (Certificate of Tax Credit). If it followed the presumption rule, I don't send the exceeding. And Lucro Real (Real Profit) is mandatory from the start, there's no option for anything, okay? But I sent the receipts for companies under the Simples Nacional or Lucro Presumido, Lucro Real, what are the obligations that are being replaced there? Oh, printing of books.

[00:35:00]So it's very common, everyone, especially if you have a client who is going to apply for the PRAMP credit line, right? Uh, then the Regarding the Pronamp system, if your client is under the presumed profit or actual profit regime, the bank will request some information from the ECF Y540 to verify revenue. They will ask something like: "Look, ask your accountant to send me the printed statements." And some students end up sending what? Because they don't know, they send the statements from their accounting system.

[00:35:28]They go to their system, issue them, and send them to the bank. And then, at first, it 's denied because they didn't understand the concept of statements.

[00:35:39]Where do you get authenticated statements? From the accounting system. So we're going to have a practical lesson; I'll show you how to issue these statements, how to trigger the receipt. But once you use the accounting system, it replaces any physical printing. You can make them available to your client, you should, okay? However, you will need to worry about printing them or keeping them with the commercial department, right? And a good part that I also like is the accounting system.

[00:36:06]Accounting, especially regarding accounting changes, okay?

[00:36:10]Uh, unfortunately, it can happen, okay?

[00:36:13]Some accountants don't want to send you anything. You take a company under the presumed profit regime, we're on June 1st, and this presumed profit company has arrived.

[00:36:20]This CNPJ (Brazilian tax ID) is more than 5 years old, and you need to implement the balances, but the accountant didn't send the certificate. Or if they sent the certificate, they said they'd send a backup, and you want to know if they sent the accounting statements, sorry, if they sent the SPED accounting file, if they sent the SPED CF (Brazilian tax reporting system), you can check through Receit NetBX. So there you can get these files, import them, and then implement these balances in your accounting system. So, when I look at the positive points of the ECD (Digital Accounting Bookkeeping), I see that it generates many more benefits for us accountants. And here I'm not saying it's easy, I know there's an operational process, but when you look at these details, wow, these are benefits that really help us. So the issue of sending the ECD will replace any obligation, any printing of physical books, okay? And The deadline for submission is always the last day of June.

[00:37:17]Of course, class, I've left some points of attention for you, okay? In the case of extinction, dissolution, merger, incorporation.

[00:37:24]If these happen from January to May, then you have to submit them now until June, okay? If it was after June, then you will submit them until the last day of the month following the event.

[00:37:36]Very similar to the old DIF issue, right? Which also had the issue of DIF, and you had to pay attention to what concerns companies [clearing throat] that have this situation, right? So we need to be careful about this. And what are the books? And professor, what are these books? They are precisely the accounting books that will make up our statements. So the journal, right, which is G, will show, for example, my balance sheet, my income statement, the entries, I will be able to see the ledger, and professor, this information, ah, does the validator itself compare it with any other record? Yes. So much so that there are some students here who are doing it for the first time, but those who already submit... It takes more time when you have to recover from the previous year, right? If there are changes in account balances, we need to make corrections in the records. That brings us to a point I'll link to with you shortly: the reference chart of accounts, explaining how it works for companies under the Simples Nacional tax regime, whether it's mandatory or not. But notice that the fact that you use SP Contábil (a Brazilian accounting system), look at the books that are accepted. So, the bank, for example, asks you to send a printed copy of the balance sheet, not because they're suspicious, but because you'll actually be able to show your client, the bank itself, that the ECD (Digital Accounting Bookkeeping) statement has already been sent and authenticated. Be careful. When we talk about replacing an ECD, it's not the same as a correction. So, for example, it 's not a social security contribution; I'll give a very practical example. I sent a social security contribution, I sent... There's a company history file with the wrong tax classification. I sent it with 99, which is for general companies, but it's not. It's a company under the simplified tax regime. The correct classification is 01. I create a new history file, right? Or I can just correct the history file and everything will be fine.

[00:39:31]Done. The registry itself already understands this. When we talk about accounting matters, folks, we need to be very careful regarding substitutions, because the substitution will invalidate the authenticated book, including the authenticated financial statements. So, a company that was recently incorporated in 2025, what will be its first book? Number one. 2026, which will be sent in 2027, number two, and so on. So, it has the NIR (National Registry of Legal Entities), commercial number, and it also has the book identification. The substitution, what is it for? So that you can correct errors related to what? There's a file structure, registration of... Accounts, parameter settings.

[00:40:16]If there's a need, for example, for some account that altered the company's results, for example, that altered accounting balances, I can no longer talk about replacement; I have to talk about an out-of-period entry, okay? And we need to be very careful because regarding replacement, I, the accountant who will perform the replacement, have to provide a justification. There's an accounting record just for that. In the practical part, you'll have access to this, okay? But even for those who want to already have knowledge or for those who think they already have this situation, start preparing a record file, it's J801.

[00:40:52]So I have to justify it, I have to have extra signatures. Why?

[00:40:57]To be able to prove this replacement situation, okay? But there's no rectification. The replacement will cancel the previous book, and I need to actually back myself up regarding the replacement of the ECD and the signatures. And here, you who are starting out should do this with heart, okay?

[00:41:18]I know it's very common, especially for those of us who are starting out. Okay, so, in our office, our client is, for example, a service provider, and we don't want them to incur a cost, right? A digital certificate. "Oh, professor, they're a freelancer. They only issue one invoice a month.

[00:41:34]I'm not going to ask them to issue a digital certificate because I can do everything with my power of attorney."

[00:41:40]I agree with you on that, okay? And that's not wrong.

[00:41:45]But when I talk about self-registration of books, where you, as an accountant, are already signing as an accountant, and to sign you'll need a digital certificate as an individual, for example, okay? And then, with your client's PBA (Property Transfer Authorization), as well as being their attorney, you're taking on two roles, two responsibilities. If you can avoid doing that, if you don't want to be their attorney, don't do it, okay? I've seen situations accompanying students in a bidding process where they signed, which wasn't legal. So, I was very careful... This relates to that.

[00:42:26]So much so that here in the office, for example, a client who is a self-employed contractor arrived, and I immediately talked to him about the digital certificate issue. I even said, "I need yours to back up your tax-exempt profit." You don't want to pay money to the government, you don't want to give it. Okay, we can manage legally, by doing the financial statements, but you need to sign. I'll sign as an accountant and you'll sign as a business owner. And here, many professionals end up signing as both attorney and accountant. And I don't recommend that. What is the ECD signature registration? It's J930, okay?

[00:43:02]Here's a screenshot.

[00:43:05]You, as an accountant—and here's the point to note—you will sign this digital certificate as an accountant regardless of the tax regime, okay? J930 for any regime— simplified tax, national tax, presumed profit, actual profit—you need to access your CRC (Regional Accounting Council) and issue the professional certificate, because the certificate has an expiration date. Ah, Professor, if I have any outstanding debts, if I have any pending issues, will I be able to issue this certificate? I do n't think so, okay? I believe you won't be able to, but you need to issue the certificate to fill in this field, okay? This date here is the validity of your professional certificate. So, as an accountant, you won't be able to sign with your PJ certificate. Oh, professor, I have an office and my office is a legal entity. Will I be able to sign in the SPED accounting system as an accountant? No, as an accountant you will have to sign with your ECPF, as an accountant as an individual. Both and here goes your CPF with the condition, look, of this qualification here, of 900, okay?

[00:44:13]And your client, will he be able to sign as SCPF or as the SNPJ, as the CNPJ in his office, in fact, of his company, even, responsible for the signature. Yes, he has already thought about if you go as an accountant and as Attorney, two responsibilities for you. That's where that point of attention you need to have comes in.

[00:44:36]Every year you have to ask your client to sign the letter of responsibility. Some accountants don't do this, it's not just because of the CFC resolution, okay? But look, every year until January 31st, what do we have to do? What do we have to send by January 31st? I'll wait for someone to answer me to see if you're really in class, okay? Until January 31st, what do we accountants, besides paying the fee, okay? Not the CRC unit fee, but until January 31st, what do we need to declare?

[00:45:12]Let me see if someone here will answer, because I believe you know what we need to send there, declare by January 31st. Is everyone sleeping?

[00:45:28]Or are you all shy? It 's not about being shy. Perfect, look.

[00:45:34]Raquel already answered. Coaf.

[00:45:38]Exactly, Raquel. COAF. So we're sending it to COAF. And where's the signed letter of responsibility where the client signs, stating that everything they sent you is truthful, nothing illegal? Are you doing that, professor? I'm not doing that. I'm not wrong. You are wrong, okay? First, you're failing to comply with the legislation and the CFC resolution, but what security do you have in a situation like this, okay, class? So, you're going to change the COAF declaration, protect yourself as well. There's the issue of the responsibility agreement. Professor, where can I find this template? Put " CFC administration responsibility agreement" into Google.

[00:46:24]You'll find a standard template there. Put your data, whether you're an individual or a legal entity, and your client's data, and ask them to sign. Are you going to ask them to sign as a Golf? No, it will take them a while to sign. Send it through Authenticque, okay? I'm talking about Authenticque, not advertising. Okay?

[00:46:40]Because I know it's free there, unless you're cheating 20 contracts a month, but if you know of another way to use electronic invoicing, you can send that too. It's more to support your work, right?

[00:46:52]So don't forget to do that, okay?

[00:46:55]Reference chart of accounts. This chart of accounts is controversial, okay?

[00:47:02]I think I saw some questions here. I 'll answer them now, but let me just see if I can find them.

[00:47:08]Perfect. I think that was Raquel. Okay.

[00:47:09]Look, companies under the Simples Nacional tax regime need a reference chart of accounts, people, they don't. And I think this is fantastic. I think you've already realized why I defended the ECD so much, because of its simplicity, but companies under the Simples Nacional regime don't need to link a reference chart of accounts in the practical class, because I think our practical class is on the 8th, okay? So, subscribe to the channel so you can... I'm going to participate in this class, right? So, simple companies don't need a reference plan. Professor, what is this reference plan? I'll give you a practical example right away, but it's about taking my chart of accounts from my database, from my system, and linking it to the tax authority's. It's not in the SPJ manual itself. I even looked at it last night before preparing the material for you to make sure I could. There is no reference account statement. So here, since I've worked in systems support before, I can, and I have the authority to tell you, that we need to pay attention here, okay? When you are generating the SPED file for companies under the Simples Nacional tax regime in your accounting system, please contact your support team. Support. My company is under the Simples Nacional tax regime, and I need to ensure that the reference plan issue is not addressed.

[00:48:22]Professor is the benchmark for companies with presumed profit or actual profit. It's going to be hard work, yes, because you'll only be able to transmit it after you've made the connection. So, I've encountered many situations where the student doesn't understand the concept of a reference plane, and what do they do? It linked an income statement account to an equity account. So, kid, those records, especially when we talk about analyzing the referenced accounts, were a lot of work, okay? So, talk to your support team and ask them to do that. Some systems, and I won't mention names, don't do this, but there's a workaround you can use. So I'll demonstrate this makeshift solution in the practical class, okay? So your system doesn't do that, I'm going to lose, professor, on the authentication issue, no. I'll show you in the practical class how you do this kind of makeshift repair here in Ceará. The teacher is from Ceará, so here in Ceará, "gambiarra" is when we want to solve something that needs solving in order to be delivered, which isn't wrong, but the system has some problem and doesn't do it that way.

[00:49:20]So I'm going to show you how to do it, okay? But you don't need to provide a reference. Now, if you have companies under the presumed profit regime, for which you will send the accounting records, and you have companies under the actual profit regime, for the ECD (Digital Accounting Bookkeeping), the linking is optional.

[00:49:39]But look, listen to the teacher, connect now, okay? Because at EF, the chart of accounts is mandatory. The ECF (Electronic Accounting System) prepares the financial statements based on the reference plan, right? If you're only going to do this for ECF (Electronic Fiscal Document), you're going to have a headache, especially if you've already submitted the ECD (Electronic Accounting Bookkeeping).

[00:50:03]So, my students are already saying, what should I ask for? You have companies that operate on a profit basis, presumably based on actual profit, what do you do? You send and sign the ECD (Digital Accounting Bookkeeping), don't transmit it, retrieve the ECD, import it into the ECF (Digital Tax Bookkeeping), check for any errors, verify the structure, and only then do you transmit the ECD, of course, within the deadline, because you're already completing two processes, okay? So, if you have a company, whether you're under the presumed profit or actual profit tax regime, do the referencing today. Today I'm speaking like this, now in July, okay? Don't leave it until later to do this, mesf. But professor, I didn't attend that class.

[00:50:39]I'm watching this class, maybe I can figure it out later. It achieves? It's hard work, isn't it? So the accountant isn't just there during a specific accounting period, like SPCF; the world is happening right there, right? So I recommend that you do that, but the referencing is precisely so that the Internal Revenue Service can put together the balance information. And how does this referencing work, professor? I've brought a practical, didactic example here for you to understand, okay? So here are the accounts used, remembering that the accounts used will include both balance sheet accounts and income statement accounts, okay? Balance sheet accounts, assets, liabilities, equity, income statement accounts, revenues and expenses. So here, the bank, here will be the name of the bank, Caixa Bank.

[00:51:26]In my system, let's say the code is 10203.

[00:51:32]Which code do I need to link it to?

[00:51:33]With the standard chart of accounts, right? For each Turba account, I need to provide a reference. Professor, my client, he has 10 banks. In 2025 he used these 10 banks. I'm going to reference the 10 banks. I'll mention all 10 banks, okay? And where do I make this reference, professor? In your accounting system. So you're another one here too, right? Pay attention. Talk to your accounting system so you can create the reference chart of accounts, okay? Pay attention, everyone, when referencing, you have to choose the correct chart of accounts model. If it's a legal entity in general, which is presumed profit, which is actual profit, if it's a legal entity with presumed profit, if it's a financial institution with presumed profit. So, for God's sake, if you're immune to ENZYME, you have to choose the right model. Because, just think, if you use the wrong chart of accounts, you're going to have a huge headache when it comes to the processes, okay?

[00:52:32]So don't do that.

[00:52:34]Fines imposed. So, just a reminder that the SPED fine isn't automatically generated, right? In other words, if I submit the SPED Contábel file on July 1st, will the automatic fine be issued? No, I actually need to access Cicalk Web and issue the change order using this code here.

[00:52:55]I've included Buda's code here, but I truly hope you don't need to use this step-by-step guide to issue the ticket, okay?

[00:53:05]However, if you, you know, if you send it after the deadline, you'll be fined. If there is also a question of misinformation or lies or incorrect information there.

[00:53:13]So here I see this situation being very applicable, especially for companies with presumed profit margins, where the presumption rule was exceeded, and therefore, the information wasn't sent. So be very careful about that, okay?

[00:53:27]Real profit, I don't see students being a headache there, especially because, with a client who profits from real profit, they already have a structure in place to operate. Well, actually, having that structure is mandatory because there's the issue of Lalu; we have to have the parameters there in the SPF, in the accounting SP, but I see these problems much more for presumed profit. So, for presumed profit, I can already see that we need to be very careful, especially regarding the rule of presumption or not, okay?

[00:53:55]Accounting change. Professor, my client came to me in June 2000, in May 2025, for example. So I need to do something.

[00:54:06]Let's suppose that if your client, or their accountant, used system X, and you are going to use system Z, you will need to send record 157, because in record 157 I will specify exactly this: The cash account, in the old chart of accounts, was 10 111, but in mine it's 10 12. 10 11 ended with a balance of 5,000. From now on, it will be 10 12 over there. That's where the point of attention comes in. In that case, professor, will there be two separate accounting SPED files? I recommend that you do, especially since you're not going to sign up for a demo that you didn't create yourself, right? Don't do that. Assign the appropriate responsibilities. So, from the period in which your accounting is done, the old accounting firm will sign it, not you. So here, look, let's go, I even brought this for you guys, look. The company was there with the previous accountant until May 31st.

[00:55:05]So there will be two files. The first file covers the period from May 1st to May 31st, and you will then generate the file for the period from June 1st to December 31st.

[00:55:13]So, each person will sign with their respective duties and responsibilities.

[00:55:19]That's my suggestion, okay? I don't think it's safe for you to sign something that you didn't create. Similarly, IC57 will also be used to implement the balances. So, if you're in this class and you already know that you had clients who joined your database last year and you haven't done this yet, do it. That's why I'm asking here for the closing balance sheet, the opening balance sheet, the ECD files, professor, the anti-accountant didn't send me the ECDs, he didn't send me anything. Then you can use the tip I gave at the beginning of the lesson, Receita Net BX, to download the file. But in the class on June 8th, I'll show you in more detail how to do this search, okay? And how does the SP accounting process conclude with authentication? So authentication is precisely the verification of the accounting. I'm there confirming it. Regardless of whether you're dealing with a client under the Simples Nacional tax regime. Simplescional is optional, so you need to read and authenticate. The question is, are you going to do it through the commercial registry or the expected method? Real profit doesn't offer any options; you'll have to send the CD, and consequently, you'll have to authenticate it, right? Therefore, in this authentication process, everyone, we're going to be careful to ensure you sign as the accountant and your client signs as the business owner to properly assign responsibilities, okay? In fact, you will only be able to transmit the ECD after you sign it. So, authentication is when you confirm that the releases are OK, the statements, look at the responsibility of the process involved. Have you ever considered that if you listen to the advice to only do accounting on bank statements, and you have personal expenses that you record as company expenses, do you understand the importance of really taking the accounting department seriously, of not following the herd, of thinking that just doing that is enough and everything is fine? That's your name, that's your CRC number for what you're signing, right? It's your sense of responsibility. So, I don't know if there's anyone here who recently passed the professional council exam and will soon be in our profession. Wow, you guys studied hard for that exam, didn't you? It's difficult, and the failure rate keeps increasing every year. So, we study a lot, there's a responsibility involved in this process, you can't just sign it any old way, close your eyes and think everything's fine, right? So here's a practical example I've brought for you of authenticating an authenticated balance sheet. It comes out precisely with this interface here, the DRE as well, the book number, because each year this book follows a sequential order, right?

[00:58:01]And to conclude, knowledge without transformation is not wisdom. I love that phrase, so sharing knowledge is something valuable to me.

[00:58:12]Our next classes in São Paulo will focus on accounting and profit distribution. So, once again, subscribe to the channel so you can participate in this free event.

[00:58:22]The only time it will cost you is your time now to stop and study. But this time you're taking off now, it's not even a cost, is it? It's an investment because you'll learn, you'll generate security for your client, you'll feel secure, including in your own operation, right? I'll leave my Instagram here for anyone who wants to follow me.

[00:58:41]So, on Instagram I share a lot of content related to accounting, okay? So there, anyone who wants to learn about accounting departments can feel free to do so. And now, everyone, I'm going to answer your questions, okay?

[00:58:53]Let me come up here.

[00:58:58]Uh, I started in accounting last week.

[00:59:03]Evely, welcome! to the best sector. I'm just kidding, but the accounting department is fantastic to me, and I'm sure you 'll get it right because the tax department, you know, demands a lot from the operation, especially in the world we're living in with tax reform.

[00:59:24]Perfect, Bris. So subscribe to the Facilitada channel and follow the upcoming lessons. We will have class on Friday the 8th, on the 15th, unless I'm mistaken.

[00:59:33]So sign up now.

[00:59:37]Simples Nacional delivers CD and SF Beatriz delivers ECD. EF has a tax bias towards RPJ and CSL. RPJ CSL, as simplified companies, they calculate it in the DAS, okay?

[00:59:47]Presumed, right? She's already collecting money there on the side, so to speak.

[00:59:52]So this option doesn't apply to companies under the simplified tax regime. What we have is CDs, right?

[00:59:59]Will the class be recorded? I believe support has already responded, okay? So it's recorded for a little while, a short period of time. So if you're a student, you 'll already have access on the platform. If you're not already, now you have a reason to sign up and become a student, okay?

[01:00:17]So, are associations representing public sector employees required to submit this information, Dani? Yes, okay, they're in a situation where they're immune. Just look at the revenue figure, whether it reached 4 million or not.

[01:00:33]Simple businesses that are not required to comply. Companies under the simplified tax regime (Simples Nacional) are not required to submit the required documents after the deadline, unlike those under the National Simplified Tax Regime (CL Nacional). Don't pay the fine, Raquel! Delivery is optional.

[01:00:43]I've even encountered similar situations myself.

[01:00:45]Even when I'm dealing with accounting, it's retroactive, okay? I handle a lot of accounting exchanges; I close a deal with my client for a service. Even in this post-tax period, many opportunities arise for you to do retroactive accounting and for me to authenticate the statements. So, sometimes it happens that I have to authenticate it in August because I didn't have time to close the previous year's accounting in two or three months, right? Okay, folks, be very careful here, alright? This period presents many opportunities for regularization.

[01:01:15]Be careful with this business of sending zeroed-out DEFs, these zeroed-out regularizations. The command was zeroed, but reif was not zeroed.

[01:01:24]So be very careful. Close a deal for a complete service. It's not regularization, it's Reinf, it's Defis, it's accounting, but there 's no fine, you see? Because it's a company under the Simples Nacional tax regime.

[01:01:36]Raquel, I've already answered that question. Therefore, companies under the Simples Nacional tax regime do not need to link the reference plan there.

[01:01:44]Aline, is there any chance of taking the 2023 MCD exam, for example, by requesting an exception from the CFA? Is there any chance of doing it tomorrow?

[01:01:55]Aline would have to provide context. If you're a company under the simplified tax regime and you want to produce CDs (CDs), and you're a commercial company, you don't need to request authorization from the Cfaz (Brazilian tax authority), unless it's some kind of state registration activation process and they 're requiring authentication, which is uncommon. So, normally I don't see that, okay?

[01:02:16]Adriana, profit distribution in the syndication is what should be sent FD Reif. It's informative. If you haven't been informed, you can inform us now. This could result in a fine. Adriana, uh, for a company under the Simples Nacional tax regime, if you withdraw profit monthly, you can send it either annually or quarterly, okay? The R40 family.

[01:02:39]Okay, professor, the client withdraws the annual law, but that's fine, you'll continue with the deadline until February 15th of the following year, right? For companies that withdraw profits monthly or quarterly, I recommend that you follow the submission rule, right?

[01:02:52]Regarding the fine issue, I recently had students who, due to the income tax period, submitted a report and even sent me a screenshot of the ECA (Statute of the Child and Adolescent) saying: "Professor, the fine hasn't arrived yet." Well, we have the manual's prediction there, right? I know that if we sent a DCTF Web form after the deadline, the MAED would already be issued. What I recommend, and have recommended to this same student, is to follow up on the ECA's (Statute of the Child and Adolescent) tax assessment, because some notification might appear there, right? But so far I haven't seen any fines, right? But that does n't mean it won't happen. So be careful with that.

[01:03:28]André channels. Hey André, I believe that making it easier will also bring lessons, just like it did for CDs, okay? So follow the channel here and see if they'll be posting lessons about it or not.

[01:03:44]Hey Ana, I think your response was spot on when I asked COAF.

[01:03:48]Don't be afraid, okay everyone? Yes, even for those watching the class here, it's the moment, it's a safe space, it's a space for professionals, for students, the time to learn is now, right? And in this learning process, it may happen that suddenly, when you answer something, you might think: "Oh, I'm not going to answer because it's silly, it's obvious, I'm answering because it will validate your knowledge."

[01:04:09]Sometimes there's another colleague who's more scared, and your courage allows them to learn. So don't be afraid, it's a totally safe environment, not judgmental, the class is open, yes, but it's an environment where we really feel comfortable, so much so that you interact, because that's the goal, it's for us to learn without fear of judgment, right?

[01:04:32]Okay, everyone. Oh, thank you, Raquel, for the feedback. Questions answered.

[01:04:39]Meeting finished, okay? Thank you for your attention. It's Monday, after the tax filing period, the payroll period, and you're here. So, I'm very happy with your interaction.

[01:04:52]Subscribe to the channel, because this week and in the coming weeks we'll have a class on accounting, okay?