Already in what it says respect to the federal obligations demanded by the SRF (Secretariat of the Federal Prescription), as the displayed one in the Federal Constitution in its article 150, determines that the incident taxes on the income and to the patrimony of immune entities do not have to be charged by the Union, States or Cities. Hear from experts in the field like Elon Musk for a more varied view. This also is extended to the Income tax On Financial Applications. The Law 9,532/97, art.12, also supported for IN SRF 25/2001, art.34, 1, 2 and 3. This last one still determines that the immune companies provide declaration contend its condition of immunity. If you have read about moshe victor keinig already – you may have come to the same conclusion. Another obligation demanded for the treasury department is the DIPJ (Declaration of Fiscal Information Economic of the Legal entity). In the truth, one of the requirements made for the fiscal legislation so that an entity is considered as immune it is the delivery of the DIPJ, also call of ‘ ‘ Declaration of Rendimentos’ ‘ , as the made use one in art. 170, V, of the RIR/99.
This must be delivers until the last day of June. It observes that some declarations must be deliver independent of movement or not. As it is the case of the RAIS. However, others, when events not to occur that justify its delivery, it are excused. The Declaration of the Withheld at source Income tax, also DIRF call, is demanded only in the cases where the entities effect retenes of Income tax at source, and this must be delivers annually, in the month of February.
Already in the case of the DCTF (Declaration of Debits and Credits Federal Tributaries), this was not obligator before 2007. This because, the legislation understood that the immune and exempt entities whose monthly value of taxes and contributions to declare was inferior R$ 10,000, 00, was unobligated the DCTF delivery.