DIPJ / 2014 - Real profit and crosses with FCONT / 2014

All Real Profit companies are required to prepare and send the FCONT (with or without RTT movement). The RTT settings, contained in the DIPJ, must be mirrored / reproduced in FCONT.

Crossings

The Federal Revenue Service continues to cross-check the information contained in the DIPJ with the following electronic documents: ECD, FCONT, DCTF, DACON, EFD Contributions, DIRF, DARFs, GFIP, PerDComp, in order to investigate possible inconsistencies or non-conformities with the legislation, for the purpose of inclusion in the inspection and / or sending process for enrollment in Federal Debt.

AudiLink guidance

We alert you to the points of attention for completing the DIPJ 2014 in relation to the crossing with FCONT X RTT X LALUR, also taking into account the initial adoption of Provisional Measure No. 627 of 2013 that requires care with the transition to the ECF.

Points of Attention

a- Check at LALUR if the additions and exclusions are in compliance with the DIPJ (including part B of LALUR);

b - Check DRE (Sheet 06A) with the balance sheet made available on Dec / 31/13 - Fiscal;

c - Check DRE (Sheet 07A) with the balance sheet made available on Dec / 31/07 - Corporate, disregard the adjustments and accounting changes after convergence;

OBS: b - c = RTT that must close with FCONT (such c settings must be in FCONT);

d- File 09 A - 1 - check the amount by entering FCONT w / a DIPJ;

e- RTT and LALUR must be demonstrated separately (in part A of LALUR);

f- Review of tax incentive calculations - cross-check with LALUR;

g- Check the adjustments in the DIPJ for suitability (MP 627/13) if applicable;

h- Cross with the DCTF.