ECD / ECF

Real Profit

The Real Profit companies will be obliged to recover the ECD to fill in the ECF, with that 3 blocks of ECF information will already be filled automatically, the biggest challenge for the accountant at this moment, after ECD, is the delivery of the e-LALUR represented by block M and e-LACS represented by block N.

Thus, from the calendar year 2014, year 2015, Lalur will be delivered digitally.

Compensation for Tax Losses within Lalur

a) the adjustments to net income for the year will be posted;
b) the statement of taxable income will be transcribed and the calculation of Corporate Income Tax (IRPJ);
c) will be maintained the control records of tax losses to be compensated, of accelerated depreciation encouraged, of mineral depletion based on gross revenue, as well as of the other values ​​that should influence the determination of the real profit of future calculation periods and are not included in the commercial bookkeeping. < / p>

With the ECF all additions and exclusions, which were previously in internal controls, will now be highlighted, linked to the accounting accounts and the first part of Lalur's Part “B” will be delivered to RFB.