RFB clarifies mandatory EFD-Contributions for PJ immune or exempt

The General Taxation Coordination of the Federal Revenue has published a consultation solution clarifying whether EFD-Contributions to the immune or exempt PJ is mandatory.

According to the document, EFD-Contribuições reaches the PIS / PASEP and Cofins calculations on revenue and CPRB related to the operations and services performed by the taxpayer itself. The amounts calculated as PIS / Pasep on Payroll and those related to the withholdings made on the services provided to it do not constitute a taxable event of the aforementioned accessory tax obligation and are not subject to digital tax bookkeeping.

The legal entity immune or exempt from the IRPJ must present EFD-Contribuições if the total monthly amount calculated under PIS / PASEP and / or Cofins levied on revenue or CPRB is greater than R $ 10,000.00. What clarifies § 5 of art. 5 of IN RFB nº 1,252, of 2012, is that the legal person immune or exempt from IRPJ, who is exempt from presenting EFD-Contributions for not exceeding that limit, will have the obligation to present it from the month of current year in which the value of the contributions determined therein is greater than R $ 10,000.00, thus remaining obligated for all subsequent months, even if the amount determined in any one of them is equal to or less than the limit.

The consultation solution 175/2015 complements that the amount of R $ 10,000.00, which delimits the obligation or not to submit EFD-Contribuições, refers to the monthly calculation of the PIS / PASEP and / or Cofins incidents on revenue, or CPRB, and not on the accumulated value of the months that have already elapsed.