Regarding tax obligations in Brazil, which of the following statements is true about the Escrituração Contábil Fiscal (ECF)? The ECF replaces the ...
Regarding tax obligations in Brazil, which of the following statements is true about the Escrituração Contábil Fiscal (ECF)?
The ECF replaces the Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ).
The ECF must be submitted annually to the SPED by the last business day of May of the year following the calendar year to which the accounting refers.
All legal entities, including tax-exempt ones, must fill out the ECF, whether they are taxed on actual profit, arbitrated profit, or presumed profit.
a) Only I is true.
b) Only II is true.
c) Only III is true.
d) I and II are true.
e) II and III are true.
The ECF replaces the Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ).
The ECF must be submitted annually to the SPED by the last business day of May of the year following the calendar year to which the accounting refers.
All legal entities, including tax-exempt ones, must fill out the ECF, whether they are taxed on actual profit, arbitrated profit, or presumed profit.
a) Only I is true.
b) Only II is true.
c) Only III is true.
d) I and II are true.
e) II and III are true.
💡 1 Resposta
Ed 
The correct answer is option "d) I and II are true." The Escrituração Contábil Fiscal (ECF) is a digital bookkeeping system that replaced the Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ) in Brazil. Therefore, statement I is true. The ECF must be submitted annually to the SPED (Public Digital Bookkeeping System) by the last business day of May of the year following the calendar year to which the accounting refers. Therefore, statement II is also true. Statement III is false because tax-exempt legal entities are not required to fill out the ECF.
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