Immune and exempt companies are obliged to SPED Accounting / Tax

Immune and exempt companies are obliged to SPED Accounting / Tax

Decree No. 6,022 / 2007, which instituted the Public Digital Bookkeeping System - Sped, was amended by Decree No. 7,979 / 2013 now providing that immune or exempt entities, when required, must also transmit their files to Sped. < / p>

The provision does not exempt the entrepreneur and legal entities, including those who are immune or exempt, from keeping their books and documents in their custody and responsibility in the manner and within the deadlines provided for in the applicable legislation.

Sped is an instrument that unifies the activities of receiving, validating, storing and authenticating books and documents that integrate the accounting and tax bookkeeping of entrepreneurs and legal entities, including immune or exempt, through a single, computerized flow of information .

Are Sped users:

I - the Federal Revenue Secretariat of the Ministry of Finance;

II - the tax administrations of the States, the Federal District and the Municipalities, through an agreement signed with the Federal Revenue Secretariat; and

III - the bodies and entities of the direct and indirect federal public administration that have the legal responsibility of regulating, standardizing, controlling and inspecting businessmen and legal entities, including those who are immune or exempt.