FCont must be submitted by June 30th.

As provided for in Law 11,941 / 2009, Law 12,973 / 2014 extinguished the RTT from 1-1-2015

FCont is used, during the term of the Transition Tax Regime (RTT), for the purpose of eliminating the effects resulting from the change in the accounting bookkeeping criterion promoted by Laws 11.638 / 2007 and 11.941 / 2009 in the calculation bases of the IRPJ and CSLL, since, for tax purposes, the accounting methods and criteria in force on 12/31/2007 should be considered.

As provided for in Law 11,941 / 2009, Law 12,973 / 2014 extinguished the RTT from 1-1-2015, regulating the adjustments of the tax legislation to the new accounting criteria, as well as providing the option for the extinction of the RTT already in the calendar year 2014.

Therefore, legal entities taxed by taxable income that did not opt ​​for the extinction of RTT in 2014 are required to transmit FCont for the 2014 calendar year until 30-6-2015.