ECF - Changes Layout 2.00

Product:	Microsiga Protheus
Versions:	11.80, 12.1.6 e 12.1.7
Occurrence:	Descriptive manual with the changes to the ECF (Fiscal Accounting Bookkeeping) requirement for layout 2.0.
Environment:	Management Accounting - SIGACTB
Remarks:	This Manual refers to Layout 2, valid for standard scenarios for the 2015 calendar year. Layout 1, valid for the 2014 calendar year and special situations in 2015, is available in the ECD Layout Guidance Manual attached to Executive Declaratory Act No. 60, dated August 26, 2015. This manual contains legislative updates as well as changes to records extracted from the Management Accounting module (SIGACTB). This manual includes updates through 03/31/2016.

Legislation

Normative Instruction 1,595, dated December 4, 2015, has been published, amending Normative Instruction No. 1,422, dated December 19, 2013—which provides for the Tax Accounting Bookkeeping (ECF).

Regarding Normative Instruction No. 1,422, 1,422 of December 19 — which provides for the Tax Accounting Bookkeeping (ECF), the main changes were:

Change of the ECF submission deadline to the last business day of June in the calendar year following the year of bookkeeping.
For the 2016 calendar year, it is mandatory to complete the Cash Book Statement (Record Q100) for legal entities opting for the presumed profit taxation method that make use of the prerogative established in the sole paragraph of Article 45 of Law No. 8,981 of January 20, 1995, and whose gross revenue for the year exceeds R$ 1,200,000.00 (one million two hundred thousand reais), or proportionally to the applicable period.
Starting from the 2015 calendar year, all tax-exempt or immune entities are required to submit the ECF.

Link: http://sped.rfb.gov.br/projeto/show/269

Manual Available at: http://sped.rfb.gov.br/pasta/show/1644

Mandatory Filing Requirement – Tax-Exempt and Immune Entities

Starting from the 2015 calendar year, all immune or tax-exempt legal entities are required to submit the ECF (Tax Accounting Ledger).

Change of Accountant or Chart of Accounts during the Accounting Period

It is not possible to transmit two or more ECF files in the event of a change of accountant or a change in the Chart of Accounts during the period. The ECF must be transmitted as a single file, unless one of the special situations specified in Record 0000 occurs. If the entity needs to recover data from the ECD, both transmitted ECD files must be recovered (one for each accountant or one for each chart of accounts). However, for the ECF to correctly retrieve the data, the ending balances of the accounts in the first file (first accountant or first chart of accounts) must match the opening balances of those same accounts in the second file (second accountant or second chart of accounts). If these balances do not match, the ECF will only recover data from the second file. Any necessary adjustments must then be made directly within the ECF or in the ECD via a Replacement filing.

ECF Correction

To correct the ECF, field 12 of Record 0000 (0000.RETIFICADORA) must be set to “S” (Amended ECF). The procedure for correction is as follows:

Export the original ECF file.
Open the exported ECF file in a text editor (example, Notepad).
Change field 12 of Record 0000 to “S” (Amended ECF). You may also perform corrections at this stage; however, if you prefer to do so within the ECF software, simply save the file.
Import the "Amended ECF" file.
Complete the data corrections within the ECF software.
Validate
Sign; and
Transmit the Amended ECF.

Indicator of Beginning of Transformation Period

A transformation is not considered an event that interrupts the period for tax calculation purposes. Therefore, the options “Resulting from Transformation” (Code 3 of 0000.IND_SIT_INI_PER) and “Transformation” (Code 7 of 0000 SIT_ESPECIAL) have been removed from record 0000. In cases of transformation during the period (for example: when a company changes from an LLC to a corporation), the ECF must be submitted as a single file covering the entire period. Thus, if there was no special event and no new obligation at the beginning of the period, the following fields 0000.IND_SIT_INI_PER e 0000.SIT_ESPECIAL should be filled in as indicated:

0000.IND_SIT_INI_PER: 0 – Regular (Beginning on the first day of the year).

0000.SIT_ESPECIAL: 0 – Normal (No occurrence of a special situation or event).

The ECF must retrieve the ECD files related to the transformation (for companies required to submit the ECD), since in the ECD, in the case of a transformation, two separate files are transmitted.

Accumulated Tax Losses from Previous Periods

The registration of accumulated tax losses from previous periods must be made in record M010 as follows:

Account Code: Code of the account used for accumulated tax losses from previous periods, as defined by the legal entity itself.
Description: Description of the account, defined by the legal entity itself.
Creation Date: Since the ECF started on 01/01/2014, December 31, 2013 may be used as the creation date for “Part B” accounts with balances prior to the 2014 calendar year.
Account Source Entry Code: Not applicable (leave blank).
Expiration Date for Account Balance Use: Not applicable (leave blank).
Tax Type: I – (Corporate Income Tax (IRPJ).
Beginning Balance: Enter the balance of accumulated losses from previous periods.
Opening Balance Indicator: D – For losses or values that reduce the taxable profit or social contribution base in subsequent periods.
CNPJ (EIN): Fill out only if the account for Accumulated Tax Losses from Previous Periods is related to another legal entity.

Accumulated Negative Taxes Bases from Previous Periods

The record of accumulated negative taxes bases from previous periods must be made in record M010 as follows:

Account Code: Code of the account for accumulated negative taxes bases from previous periods, as defined by the legal entity itself.
Description: Description of the account, defined by the legal entity itself.
Creation Date: Since the ECF started on 01/01/2014, December 31, 2013 may be used as the creation date for “Part B” accounts with balances prior to the 2014 calendar year.
Account Source Entry Code: Not applicable (leave blank).
Expiration Date for Account Balance Use: Not applicable (leave blank).
Tax Type: C (Social Contribution on Net Profit)
Beginning Balance: Expiration Date for Account Balance Use:
Opening Balance Indicator: D – For losses or values that reduce the taxable profit or social contribution base in subsequent periods.
CNPJ (EIN): Fill in this field if the account for Accumulated Negative Tax Base from Previous Periods is related to another legal entity.

Special Situations for 2014 and Silent Partnerships (SCP)

Special events (spin-offs, mergers, acquisitions, etc.) occurring in 2014 must be reported via the Corporate Economic-Fiscal Information Declaration (DIPJ). The Tax Accounting Bookkeeping (ECF) shall only be used for transmitting special situations from 2015 onwards.

It should be noted that for Investment Partnerships (SCP) dissolved during 2014, there was no requirement to file the DIPJ for the SCP, nor is there a requirement to file the ECF. Only SCPs existing as of 12/31/2014 must submit the ECF for the 2014 calendar year.

Starting from the 2015 calendar year, all SCPs must submit the ECF, including those dissolved during the bookkeeping year.

Penalty for Late Submission of the ECF or for Inaccuracies

According to Article 6 of Normative Instruction RFB No. 1,422, dated December 19, 2013, failure to submit the ECF by taxpayers that determine Corporate Income Tax (IRPJ) under the Actual Profit regime, within the deadlines established in Article 3, or submission of the ECF with errors or omissions, will result in the application of the penalties provided for in Article 8‑A of Decree‑Law No. 1,598 of December 26, 1977, as amended by Law No. 12,973 of May 13, 2014.

When applying the penalty mentioned above, if there is no net income before Income Tax and Social Contribution in the reporting period covered by the bookkeeping, the last reported net income before Income Tax and Social Contribution must be used, updated by the reference rate of the Special System for Settlement and Custody (Selic), up to the closing date of the bookkeeping period.

Failure to submit the ECF by taxpayers that determine Corporate Income Tax under any taxation method other than the Taxable Profit regime, within the deadlines established in Article 3, or submission of the ECF with errors or omissions, will result in the application of the penalties provided for in Article 57 of Provisional Measure No. 2,158‑35 of August 24, 2001.

The revenue codes for the penalties are:

3624/2 – Penalty for Late Submission of the ECF – Other Legal Entities

3624/3 – Penalty for Late Submission of the ECF – Actual Profit Legal Entities

Submission Deadline

The deadline was established by Article 3 of Normative Instruction No. 1,420/2013, reproduced below:

Article 3. The ECF shall be submitted annually to the Public Digital Bookkeeping System (Sped) by the last business day of June of the year following the calendar year to which it refers.

Paragraph 4. In cases of extinction, partial split-off, total split-off, merger or incorporation occurring from January to May of the calendar year, the deadline referred to in paragraph 2 shall be the last business day of June of that year, the same deadline as the ECF for normal situations related to the previous calendar year.

SPECIAL SITUATION OR EVENT	BOOKKEEPING	SUBMISSION DEADLINE	EXCEPTIONS
Dissolution	A single ECF with an ending date equal to the date of the special situation.	By the last business day of the month following the date of the special situation.	For special situations occurring between January and May of the calendar year, the submission deadline is the last business day of June.
Merger	A single ECF with an ending date equal to the date of the special situation.	By the last business day of the month following the date of the special situation.	For special situations occurring between January and May of the calendar year, the submission deadline is the last business day of June.
Incorporation – Incorporated Entity	A single ECF with an ending date equal to the date of the special situation.	By the last business day of the month following the date of the special situation.	For special situations occurring between January and May of the calendar year, the submission deadline is the last business day of June.
Incorporation – Incorporating Entity	Two ECF files: One with an ending date equal to the date of the special situation. Another with a starting date equal to the day immediately following the special situation. The indicator of the beginning of the period must be 2 (resulting from split-off/merger or remaining from split-off, or has carried out an incorporation). The special situation field must be filled in with “0” (Normal).	· The first must be submitted by the last business day of the month following the date of the special situation. · The second must be submitted within the normal ECF deadline.	For special situations occurring between January and May of the calendar year, the submission deadline is the last business day of June.  In cases where both the incorporated and the incorporating entities have been under the same corporate control since the calendar year prior to the event, it is not necessary to submit a special-situation ECF.
Total Split-off	A single ECF with an ending date equal to the date of the special situation.	By the last business day of the month following the date of the special situation.	For special situations occurring between January and May of the calendar year, the submission deadline is the last business day of June.
Partial Split-off	Two ECF files: One with an ending date equal to the date of the special situation. Another with a starting date equal to the day immediately following the special situation. The indicator of the beginning of the period must be 2 (resulting from split-off/merger or remaining from split-off, or has carried out an incorporation). The special situation field must be filled in with “0” (Normal).	· The first must be submitted by the last business day of the month following the date of the special situation. · The second must be submitted within the normal ECF deadline.	For special situations occurring between January and May of the calendar year, the submission deadline is the last business day of June.
Noncompliance of Immune/Exempt	Two ECF files: One with an ending date equal to the date of the event. Another one with a start date equal to the date immediately following the event. The indicator of the beginning of the period must be 4 (Start of the obligation to submit during the calendar year). The special situation field must be filled in with “0” (Normal).	Both ECF files must be submitted within the normal ECF deadline.
Addition to Simples Nacional	One ECF: One with an ending date equal to the date of the event.	The ECF must be submitted within the standard ECF deadline.

Records with Changes for Layout 2.00.

The following records have been changed to reflect Layout 2.00 as provided by the Federal Revenue Service, according to the official guidance manual:

Reference Chart of Accounts

L100A – General Legal Entity: Account additions.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
1.01.02.09.11	Contingency Deposits – Current	01012015		A	1.01.02.09	5	01
1.01.02.09.12	Other Contingency Credits – Current	01012015		A	1.01.02.09	5	01
1.01.03.06.90	Subaccount – Initial Adoption – Service Inventory	01012015		A	1.01.03.06	5	01
1.01.03.07.90	Subaccount – Initial Adoption – Other Inventory	01012015		A	1.01.03.07	5	01
1.02.01.01.26	Notes Receivable – Transactions with Unrelated Parties – Domestic – Long Term	01012015		A	1.02.01.01	5	01
1.02.01.01.27	Notes Receivable – Transactions with Unrelated Parties – Foreign – Long Term	01012015		A	1.02.01.01	5	01
1.02.01.01.28	Notes Receivable – Transactions with Related Parties – Domestic – Long Term	01012015		A	1.02.01.01	5	01
1.02.01.01.29	Notes Receivable – Transactions with Related Parties – Foreign – Long Term	01012015		A	1.02.01.01	5	01
1.02.01.02.14	Other Marketable Securities – Domestic – Long Term	01012015		A	1.02.01.02	5	01
1.02.01.02.16	Other Interest Receivable – Domestic – Long Term	01012015		A	1.02.01.02	5	01
1.01.01.10.90	Subaccount – Initial Adoption – Securities – Hedge – Foreign	01012015		A	1.01.01.10	5	01
1.02.01.03.04	Debentures Issued by Related Parties – Foreign – Long Term	01012015		A	1.02.01.03	5	01
1.02.01.03.05	Debentures issued by Unrelated Parties – Abroad – Long Term	01012015		A	1.02.01.03	5	01
1.02.01.03.06	Other Loans and Receivables – Foreign – Long Term	01012015		A	1.02.01.03	5	01
1.02.02.02.60	Subaccount – Fair Value Adjustment (FVA) – Capital Subscription – Capital Gain or Loss – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.65	Subaccount – Fair Value Adjustment (FVA) – Capital Subscription – Capital Gain or Loss – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.75	(-) Subaccount – Present Value Adjustment (PVA) of Equity Investments – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.80	Subaccount – Step Acquisition – Prior Ownership Interest – Plus Valuation – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.81	(-) Subaccount – Step Acquisition – Prior Ownership Interest – Minus Valuation – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.82	Subaccount – Goodwill from Previous Equity Interest – Step – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.84	Subaccount – Variation of Prior Ownership Interest Step Acquisition Plus Valuation – Foreign	01012015		A	1.02.02.02	5	01
1.02.02.02.85	(-) Subaccount – Fair Value Adjustment Variation of the Previous Equity Interest – Stages – Foreign.	01012015		A	1.02.02.02	5	01
1.02.02.02.86	Sub-account - Goodwill Variation from Previous Equity Interest - Stages - Foreign	01012015		A	1.02.02.02	5	01
2.01.01.09.12	Withholding Taxes Payable – Current	01012015		A	2.01.01.09	5	02
2.01.01.09.13	IRPJ Payable – Current Liabilities	01012015		A	2.01.01.09	5	02
2.01.01.09.14	CSLL Payable – Current Liabilities	01012015		A	2.01.01.09	5	02
2.02.01.01.11	Customer Advances - Domestic – Long Term	01012015		A	2.02.01.01	5	02
2.02.01.01.12	Customer Advances - Foreign – Long Term	01012015		A	2.02.01.01	5	02

L100B – Financial: Account additions.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
2.1.4.1.1.98.00	CLOSED ACCOUNTS	01012015		S	2.1.4.1.1.00.00	6	02
2.1.4.1.1.98.10	Natural Person	01012015		A	2.1.4.1.1.98.00	7	02
2.1.4.1.1.98.20	Legal Entity	01012015		A	2.1.4.1.1.98.00	7	02
2.1.4.1.1.98.90	Other Demand Deposit Accounts	01012015		A	2.1.4.1.1.98.00	7	02
2.1.4.1.2.98.00	CLOSED ACCOUNTS	01012015		S	2.1.4.1.2.00.00	6	02
2.1.4.1.2.98.10	Natural Person	01012015		A	2.1.4.1.2.98.00	7	02
2.1.4.1.2.98.20	Legal Entity	01012015		A	2.1.4.1.2.98.00	7	02
2.1.4.1.2.98.90	Other Savings Deposit Accounts	01012015		A	2.1.4.1.2.98.00	7	02
2.1.6.1.6.40.00	ACTUARIAL VALUATION ADJUSTMENTS	01012015		A	2.1.6.1.6.00.00	6	03

L300A – General Legal Entity: Account additions.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.01.01.05.01.47	Revenue from Related Parties	01012015		A	3.01.01.05.01	6	04
3.01.01.05.01.48	Revenue from Non-Related Parties	01012015		A	3.01.01.05.01	6	04
3.01.01.07.01.41	(-) Employee Pension Benefits	01012015		A	3.01.01.07.01	6	04
3.01.01.07.01.42	(-) Individual Retirement Fund - FAPI	01012015		A	3.01.01.07.01	6	04
3.01.01.07.01.43	3 (-) Savings and Investment Plans - PAIT	01012015		A	3.01.01.07.01	6	04

L300A – General Legal Entity: Change of account description

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.01.01.07.01.09	(-) Culture Voucher Acquisition Operations (Law No. 12,761/2012, Article 10)	01012014		A	3.01.01.07.01	6	04

L300B – Financial: Account additions.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.1.7.1.9.99.10	INTEREST ON EQUITY INCOME	01012015		A	3.1.7.1.9.00.00	7	04
3.1.7.1.9.99.11	REVENUE FROM RELATED PARTIES	01012015		A	3.1.7.1.9.00.00	7	04
3.1.7.1.9.99.12	REVENUE FROM UNRELATED PARTIES	01012015		A	3.1.7.1.9.00.00	7	04
3.1.8.1.7.99.01	EMPLOYEE PENSION BENEFITS	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.02	INDIVIDUAL RETIREMENT FUND – FAPI	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.03	SAVINGS AND INVESTMENT PLANS – PAIT	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.04	MEDICAL, DENTAL, AND PHARMACEUTICAL ASSISTANCE	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.05	PRONAC – OPERATING EXPENSE	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.06	SCIENTIFIC AND TECHNOLOGICAL INVESTIGATION	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.07	01012015 A 3.1.8.1.7.00.00 6 04 3.1.8.1.7.99.08 DO	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.08	DONATIONS TO EDUCATION AND RESEARCH INSTITUTIONS	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.09	CULTURE VOUCHER	01012015		A	3.1.8.1.7.00.00	6	04

L300B – Correction of types, levels, and parent account codes.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.1.8.1.5.20.00	LOSSES ON FIXED-INCOME SECURITIES	01012014		S	3.1.8.1.5.00.00	6	04
3.1.8.1.5.21.00	LOSSES ON FIXED-INCOME SECURITIES	01012014		A	3.1.8.1.5.20.00	7	04
3.1.8.1.5.30.00	LOSSES ON VARIABLE-INCOME SECURITIES	01012014		S	3.1.8.1.5.00.00	6	04
3.1.8.1.5.31.00	LOSSES ON VARIABLE-INCOME SECURITIES	01012014		A	3.1.8.1.5.00.00	7	04

L300C – Insurance Companies: Account additions.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.01.01.01.01.03.21	Revenue from Related Parties	01012015		A		7	04
3.01.01.01.01.03.22	Revenue from Non-Related Parties	01012015		A		7	04
3.01.01.01.01.04.35	(-) Employee Pension Benefits	01012015		A		7	04
3.01.01.01.01.04.36	(-) Individual Retirement Fund - FAPI	01012015		A		7	04
3.01.01.01.01.04.37	(-) Savings and Investment Charts - PAIT	01012015		A		7	04
3.01.01.01.01.04.38	(-) Medical, Dental, and Pharmaceutical Assistance	01012015		A		7	04
3.01.01.01.01.04.39	(-) Scientific and Technological Investigation	01012015		A		7	04

P100 – Presumed Profit: Account additions

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
2.01.01.09.12	Withholding Taxes Payable – Current	01012014		A	2.01.01.09	5	02

P150 – Presumed Profit: Account additions.

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.01.01.05.01.47	Revenue from Related Parties	01012015		A	3.01.01.05.01	6	04
3.01.01.05.01.48	Revenue from Non-Related Parties	01012015		A	3.01.01.05.01	6	04
3.01.01.07.01.41	(-) Employee Pension Benefits	01012015		A	3.01.01.07.01	6	04
3.01.01.07.01.42	(-) Individual Retirement Fund - FAPI	01012015		A	3.01.01.07.01	6	04
3.01.01.07.01.43	3 (-) Savings and Investment Plans - PAIT	01012015		A	3.01.01.07.01	6	04

P150 – Presumed Profit: Change of account description

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.01.01.07.01.09	(-) Culture Voucher Acquisition Operations (Law No. 12,761/2012, Article 10)	01012014		A	3.01.01.07.01	6	04

U100B – Savings and Loan Association – Additional of new accounts

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
2.1.4.1.1.98.00	CLOSED ACCOUNTS	01012015		S	2.1.4.1.1.00.00	6	02
2.1.4.1.1.98.10	Natural Person	01012015		A	2.1.4.1.1.98.00	7	02
2.1.4.1.1.98.20	Legal Entity	01012015		A	2.1.4.1.1.98.00	7	02
2.1.4.1.1.98.90	Other Demand Deposit Accounts	01012015		A	2.1.4.1.1.98.00	7	02
2.1.4.1.2.98.00	CLOSED ACCOUNTS	01012015		S	2.1.4.1.2.00.00	6	02
2.1.4.1.2.98.10	Natural Person	01012015		A	2.1.4.1.2.98.00	7	02
2.1.4.1.2.98.20	Legal Entity	01012015		A	2.1.4.1.2.98.00	7	02
2.1.4.1.2.98.90	Other Savings Deposit Accounts	01012015		A	2.1.4.1.2.98.00	7	02
2.1.6.1.6.40.00	ACTUARIAL VALUATION ADJUSTMENTS	01012015		A	2.1.6.1.6.00.00	6	03

U150B – Financial: Account additions

Code	Description	Start_Dt	End_Dt	Type	Higher-Level Account	Level	Class
3.1.7.1.9.99.10	INTEREST ON EQUITY INCOME	01012015		A	3.1.7.1.9.00.00	7	04
3.1.7.1.9.99.11	REVENUE FROM RELATED PARTIES	01012015		A	3.1.7.1.9.00.00	7	04
3.1.7.1.9.99.12	REVENUE FROM UNRELATED PARTIES	01012015		A	3.1.7.1.9.00.00	7	04
3.1.8.1.7.99.01	EMPLOYEE PENSION BENEFITS	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.02	INDIVIDUAL RETIREMENT FUND – FAPI	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.03	PLANOS DE POUPANÇA E INVESTIMENTO – PAIT	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.04	MEDICAL, DENTAL, AND PHARMACEUTICAL ASSISTANCE	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.05	PRONAC – OPERATING EXPENSE	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.06	SCIENTIFIC AND TECHNOLOGICAL INVESTIGATION	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.07	01012015 A 3.1.8.1.7.00.00 6 04 3.1.8.1.7.99.08 DO	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.08	DONATIONS TO EDUCATION AND RESEARCH INSTITUTIONS	01012015		A	3.1.8.1.7.00.00	6	04
3.1.8.1.7.99.09	VALE CULTURA	01012015		A	3.1.8.1.7.00.00	6	04

We will make available in the ECF package example referential chart of accounts that can be imported, but we clarify that, if the Tax Authority eventually changes any information in the chart, updating the tables in Protheus – Managerial Accounting will be the responsibility of the legal entity, that is, the text file provided serves only as an initial load for the register.

The text files containing the referential chart of accounts will have the following naming convention:

Group/Account	TXT File Name
General Legal Entities (L100A + L300A of the ECF)	Exe_Plan_Ref_2015_PJ_em_Geral_L100A_L300A.cve
General Legal Entities – Presumed Profit (P100 + P150 of the ECF)	Exe_Plan_Ref_2015_PJ_em_Geral_Lucro_Presumido_P100_P150.cve
Financial Institutions (L100B + L300B of the ECF)	Exe_Plan_Ref_2015_Financeiras_L100B_L300B.cve
Insurance Companies (L100C + L300C of the ECF)	Exe_Plan_Ref_2015_Seguradoras_L100C_L300C.cve
Tax-Exempt and Immune Entities in General (U100A + U150A of the ECF)	Exe_Plan_Ref_2015_Imunes_Isentas_em_Geral_U100A_U150A.cve
Financial Institutions – Tax-Exempt and Immune (U100B + U150B of the ECF)	Exe_Plan_Ref_2015_Financeiras_Imunes_Isentas_U100B_U150B.cve
Insurance Companies – Tax-Exempt and Immune (U100C + U150C of the ECF)	Exe_Plan_Ref_2015_Seguradoras_Imunes_Isentas_U100C_U150C.cve
Closed Private Pension Entities (U100D + U150D of the ECF)	Exe_Plan_Ref_2015_Entidades_Fechadas_Previdencia_Complementar_U100D_U150D.cve
Political Parties (U100E + U150E of the ECF)	Exe_Plan_Ref_2015_Partidos_Politicos_U100E_U150E.cve

Record 0000: Opening of Digital File and Identification of Legal Entity

Available options for the fields COD_VER, IND_SIT_INI_PER, and SIT_ESPECIAL have been changed

No.	Field	Description	Type	Size	Decimal	Valid Values	Mandatory
3	COD_VER	Layout version code according to the RFB (Brazilian Federal Revenue) decree. (Currently, the layout version is 0002).	C	004	-	-	Yes
6	IND_SIT_INI_PER	Start of period indicator: 0 – Regular (starts on first day of year) 1 – Opening (activities begin on calendar year) 2 – Resulting from spin-off/merger or remaining from spin-off, or performed incorporation 3 – Resultante de Transformação 4 – Start of Delivery requirement during the calendar year. Example: Exclusion from the Simples Nacional or loss of classification as tax-immune or tax-exempt from IRPJ)	N	001	-	[0; 1; 2; 4]	Yes
7	SIT_ESPECIAL	Indicator of Special Status and Other Events: 0 – Regular (without occurrence of special status or event) 1 – Extinction 2 – Merger 3 – Incorporation – Incorporated Entity 4 – Incorporation – Incorporating Entity 5 - Total Split-off] 6 – Partial Split-off 7 – Transformação 8 – Loss of Tax-Immune/Exempt Status 9 – Addition to Simples Nacional	C	001	-	[0; 1; 2; 3; 4; 5; 6; 8; 9]	Yes

A transformation is not considered an event that interrupts the period for tax calculation purposes. Therefore, the options “Resulting from Transformation” (Code 3 of 0000.IND_SIT_INI_PER) and “Transformation” (Code 7 of 0000 SIT_ESPECIAL) were removed from register 0000, but they will be kept in the wizard of the “Bookkeeping Center” routine because they are valid when layout 1.00 is used.

The layout 2.00 option was added when creating a new revision through the “Bookkeeping Center” routine.

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-2-23 15:5:26.png

Record 0010: Taxation Parameters

Rule change for fields TIP_ESC_PRE and DIF_FCONT.

No.

Field

Description

Type

Size

Decimal

Valid Values

Mandatory

10

TIP_ESC_PRE

Bookkeeping:

C – Required to file the ECD or optional filing of the ECD with data recovery.

L – Cash Book or not required to file the ECD or optional filing of the ECD without data recovery.

Attention: -

The situation provided for in paragraph 1 of article 129 of Normative Instruction No. 1,515/2014 establishes that the legal entity that maintains bookkeeping in accordance with commercial legislation must control the receipts of its revenue in a specific account, in which, in each entry, the invoice corresponding to the receipt must be indicated.

The “C” bookkeeping option corresponds to legal entities taxed under presumed profit or tax-immune or tax-exempt entities that are required to file the ECD (Digital Accounting Bookkeeping), as well as all legal entities taxed under actual profit, in accordance with Normative Instruction No. 1,420/2013.

If the company is not required to file the ECD but voluntarily files the ECD so that the data can be recovered in the ECF, it must select option “C”.

Examples:

1. Taxable Income: Do not fill in the field

2. Presumed Profit: Fill "L" when using cash book or not required to file the ECD and does not want to recover ECD data (which may have been filed optionally) in the ECF.

3. Presumed Profit: Fill "C" when required to file the ECD or not required to file the ECD but wants to recover ECD data (which may have been filed optionally) in the ECF.

4. Tax-Exempt/Immune: Fill "L" when not required to file the ECD and does not want to recover ECD data (which may have been filed optionally) in the ECF.

5. Tax-Exempt/Immune: Fill "C" when required to file the ECD or not required to file the ECD but wants

C

001

-

[L; C]

No

15

DIF_FCONT

There are differences between corporate accounting and Fcont.

Note:

Calendar year 2014: If 0010.OPT_EXT_RTT is "S", then 0010.DIF_FCONT must be filled. Otherwise (0010.OPT_EXT_RTT = "N"), 0010.DIF_FCONT must not be filled (leave blank).
Calendar year 2015: If 0010.OPT_EXT_RTT is "N", then 0010.DIF_FCONT must be filled. Otherwise (0010.OPT_EXT_RTT = "S"), 0010.DIF_FCONT must not be filled (leave blank).

C

001

-

[S; N]

Yes

RECORD 0020: COMPLEMENTARY PARAMETERS

Filling option for the field IND_ALIQ_CSLL has been changed.

No.

Field

Description

Type

Size

Decimal

Valid Values

Mandatory

2

IND_ALIQ_CSLL

Legal Entity Subject to CSLL Rate of 9%, 17%, or 20% as of 12/31/2015:

1. 9%

2. 17%

3. 20%

According to Article 1 of Law No. 13,169 of October 6, 2015:
Law No. 7,689 of December 15, 1988, shall be in force with the following amendments:

“Article 3 ........................................................................

I - 20% (twenty percent), for the period from September 1, 2015 to December 31, 2018, and 15% (fifteen percent) from January 1, 2019, for private insurance legal entities, capitalization entities, and those referred to in items I to VII and X of paragraph 1 of Article 1 of Complementary Law No. 105 of January 10, 2001.

II - 17% (seventeen percent), for the period from October 1, 2015 to December 31, 2018, and 15% (fifteen percent) from January 1, 2019, for legal entities referred to in item IX of paragraph 1 of Article 1 of Complementary Law No. 105 of January 10, 2001;

III - 9% (nine percent), for all other legal entities.”

C

001

-

[1; 2; 3]

Yes

Option added when creating a new revision through the "Bookkeeping Center" routine.

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-2-23 16:7:53.png

Rule for the field IND_ATIV_RURAL has been removed.

No.	Field	Rules for Field Validation	Tipo
10	IND_ATIV_RURAL	IND_ATIV_RURAL_FILLING_RULE: Verifies, when 0010.COD_QUALIF_PJ is different from “01” (General Legal Entity) or 0010.FORMA_TRIB is different from “1” (Actual Profit), “2” (Actual Profit/Estimated), “3” (Presumed Profit/Actual), “4” (Presumed Profit/Actual/Estimated), or “5” (Presumed Profit), whether 0020.IND_ATIV_RURAL equals “N”.	Erro

Record 0930: ECF Signatories Identification

Removal of rules for EMAIL and FONE fields.

No.	Field	Rules for Field Validation	Type
6	E-MAIL	RULE_MANDATORY_ACCOUNTANT: 0930.EMAIL is mandatory when 0930.IDENT_QUALIF equals 900 (Accountant or Bookkeeper).	Error
7	PHONE NUMBER	RULE_MANDATORY_ACCOUNTANT: 0930.FONE is mandatory when 0930.IDENT_QUALIF equals 900 (Accountant or Bookkeeper).	Error

These rules will not impact the Bookkeeper registration as they are still valid for the ECD Accounting SPED obligation.
Record J053: Correlate Sub-accounts
Existing nature descriptions have been updated.
- For version 11, the description update occurs with the application of the UPDCTB compatibilizer in an updated environment.
- For version 12, use the standard UPDDISTR compatibilization tool as per the link below:
  Link: http://tdn.totvs.com.br/pages/viewpage.action?pageId=181965468

Num	Description	Legal Grounds	Main Account
90	INITIAL ADOPTION SUBACCOUNT - LINKED OR AUXILIARY ASSET/LIABILITY	Arts. 66 and 67, Law 12,973/14 Arts. Articles 164, 165, 167, and 168 of RFB Normative Instruction No. 1,515 of November 24, 2014.	ASSET OR LIABILITY
91	INITIAL ADOPTION SUBACCOUNT – LINKED OR AUXILIARY – ACCRUED DEPRECIATION.	Arts. 66 and 67, Law 12,973/14 Arts. Articles 164, 165, 167, and 168 of RFB Normative Instruction No. 1,515 of November 24, 2014.	ACCRUED DEPRECIATION
92	INITIAL ADOPTION SUBACCOUNT – LINKED OR AUXILIARY – ACCRUED AMORTIZATION	Arts. 66 and 67, Law 12,973/14 Arts. Articles 164, 165, 167, and 168 of RFB Normative Instruction No. 1,515 of November 24, 2014.	ACCRUED AMORTIZATION
93	INITIAL ADOPTION SUBACCOUNT – LINKED OR AUXILIARY – ACCRUED DEPLETION	Arts. 66 and 67, Law 12,973/14 Arts. Articles 164, 165, 167, and 168 of RFB Normative Instruction No. 1,515 of November 24, 2014.	ACCRUED DEPLETION
95	INITIAL ADOPTION SUBACCOUNT - LINKED OR AUXILIARY ACCRUED DEPRECIATION	Arts. Arts. 66 and 67, Law 12,973/14 c/c art. 57, Law 4,506/64 Arts. Articles 164, 165, 167, and 168 of RFB Normative Instruction No. 1,515 of November 24, 2014.	ACCRUED DEPRECIATION

NAT_SUB_CNT field validation rule has been changed.

No.	Field	Rules for Field Validation	Type
4	NAT_SUB_CNT	RULE_NAT_090_UNIQUE_PER_ACCOUNT: Verifies if there are at most two subaccounts of nature 90 or 91 or 92 or 93 or 95 (J053.NAT_SUB_CNT) for each account (J050.COD_CTA).	Error

Record K355: Ending Balances of Income Ledger Accounts Prior to Closing

Outbound Mandatory Requirement Changed

Record	Hierarchical Level	Register Name	Inbound Mandatory	Outbound Mandatory	Occurrence
K355	3	Ending Balances of Income Ledger Accounts Prior to Closing	F	F	[0:N]

The "From/To Result Account" questions in the "Bookkeeping Center" routine represent the information sent to register K355; to not generate this register, leave these questions blank.

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-2-24 10:25:39.png

P200 Register – Calculation of the Presumed Profit Tax Base: new lines added.

CODE	DESCRIPTION	START_DT	END_DT	TYPE	FORMAT	FORMULA	GUIDELINES
20.01	Value of the Lease Counterparty (Art. 46, § 4, Law No. 12,973/2014).	01012015		E	N		In the case of lease transactions that are not subject to the tax treatment provided for by Law No. 6,099 of September 12, 1974, the lessor legal entities must recognize, for purposes of determining taxable actual profit, the result related to the lease transaction proportionally to the value of each consideration during the term of the contract. (...) In the case that the legal entity referred to in the caput is taxed under the presumed or estimated profit regime, the amount of the consideration must be included in the determination of the corporate income tax base (Art. 46, § 4, of Law No. 12,973/2014).
25.01	(–) Financial Income Related to Foreign Exchange Variations of the Taxpayer’s Credits and Liabilities Arising from Present Value Adjustment (Art. 8 of Law No. 12,973/2014).	01012015		E	N		In the case of a legal entity taxed based on presumed or estimated profit, the financial income related to foreign exchange variations of the taxpayer’s credits and liabilities, arising from balances of amounts to be appropriated resulting from present value adjustment, will not be included in the corporate income tax base (Art. 8 of Law No. 12,973/2014).
25.02	(–) Revenue Recognized from the Construction, Restoration, Renovation, Expansion, or Improvement of Infrastructure, Whose Counterpart is an Intangible Asset Representing the Right of Exploitation (Art. 44 of Law No. 12,973/2014).	01012015		E	N		In the case of public service concession contracts, the revenue recognized from the construction, restoration, renovation, expansion, or improvement of infrastructure, whose counterpart is an intangible asset representing the right of exploitation, will not be included in the corporate income tax base when income tax is determined under the presumed or estimated profit regime (Art. 44 of Law No. 12,973/2014).

P400: Verification of CSLL Calculation Basis Based on Presumed Profit Adding lines

CODE	DESCRIPTION	START_DT	END_DT	TYPE	FORMAT	FORMULA	GUIDELINES
16.1	Value of the Lease Counterparty (Art. 46, § 4, Law No. 12,973/2014).	01012015		E	N	P200 = R$ 20.01	In the case of lease transactions that are not subject to the tax treatment provided for by Law No. 6,099 of September 12, 1974, the lessor legal entities must recognize, for purposes of determining taxable actual profit, the result related to the lease transaction proportionally to the value of each consideration during the term of the contract. (...) In the case that the legal entity referred to in the caput is taxed under the presumed or estimated profit regime, the amount of the consideration must be included in the determination of the corporate income tax base (Art. 46, § 4, of Law No. 12,973/2014).
19.1	(–) Financial Income Related to Monetary Variations of Taxpayer Credits and Liabilities from Present Value Adjustment (Art. 8, Law No. 12,973/2014)	01012015		E	N	P200(“25.01”)	In the case of a legal entity taxed based on presumed or estimated profit, the financial income related to foreign exchange variations of the taxpayer’s credits and liabilities, arising from balances of amounts to be appropriated resulting from present value adjustment, will not be included in the corporate income tax base (Art. 8 of Law No. 12,973/2014).
19.2	(–) Revenue Recognized from the Construction, Restoration, Renovation, Expansion, or Improvement of Infrastructure, Whose Counterpart is an Intangible Asset Representing the Right of Exploitation (Art. 44 of Law No. 12,973/2014).	01012015		E	N	P200(“25.02”)	In the case of public service concession contracts, the revenue recognized from the construction, restoration, renovation, expansion, or improvement of infrastructure, whose counterpart is an intangible asset representing the right of exploitation, will not be included in the corporate income tax base when income tax is determined under the presumed or estimated profit regime (Art. 44 of Law No. 12,973/2014).

Block Q: Cash Ledger: Adding of new record.

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-3-16 11:21:25.png

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-3-16 11:22:1.png

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-3-16 11:22:47.png

Linha Microsiga Protheus - Inglês > ECF_SPED_TAX_ACCOUNTING_Changes_to_Layout_2_00 > image2016-3-16 11:23:16.png

When necessary, importing the data of this register must be done by importing a .csv file containing the Cash Book data into the ECF validator, or by entering the information through the TAF module.

Record T120: Verification of IRPJ Calculation Basis Based on Estimated Profit: Adding lines

CODE	DESCRIPTION	START_DT	END_DT	TYPE	FORMAT:	FORMULA	GUIDELINES
21.01	Value of the Lease Counterparty (Art. 46, § 4, Law No. 12,973/2014).	01012015		E	N		In the case of lease transactions that are not subject to the tax treatment provided for by Law No. 6,099 of September 12, 1974, the lessor legal entities must recognize, for purposes of determining taxable actual profit, the result related to the lease transaction proportionally to the value of each consideration during the term of the contract. (...) In the case that the legal entity referred to in the caput is taxed under the presumed or estimated profit regime, the amount of the consideration must be included in the determination of the corporate income tax base (Art. 46, § 4, of Law No. 12,973/2014).
24.01	(–) Financial Income Related to Monetary Variations of Taxpayer Credits and Liabilities from Present Value Adjustment (Art. 8, Law No. 12,973/2014)	01012015		E	N		In the case of a legal entity taxed based on presumed or estimated profit, the financial income related to foreign exchange variations of the taxpayer’s credits and liabilities, arising from balances of amounts to be appropriated resulting from present value adjustment, will not be included in the corporate income tax base (Art. 8 of Law No. 12,973/2014).
24.02	(–) Revenue Recognized from the Construction, Restoration, Renovation, Expansion, or Improvement of Infrastructure, Whose Counterpart is an Intangible Asset Representing the Right of Exploitation (Art. 44 of Law No. 12,973/2014).	01012015		E	N		In the case of public service concession contracts, the revenue recognized from the construction, restoration, renovation, expansion, or improvement of infrastructure, whose counterpart is an intangible asset representing the right of exploitation, will not be included in the corporate income tax base when income tax is determined under the presumed or estimated profit regime (Art. 44 of Law No. 12,973/2014).

Record T170: Verification of CSLL Calculation Basis Based on Estimated Profit: Adding lines

CODE	DESCRIPTION	START_DT	END_DT	TYPE	FORMAT	FORMULA	GUIDELINES
15.01	Value of the Lease Counterparty (Art. 46, § 4, Law No. 12,973/2014).	01012015		E	N	T120(“21.01”)	In the case of lease transactions that are not subject to the tax treatment provided for by Law No. 6,099 of September 12, 1974, the lessor legal entities must recognize, for purposes of determining taxable actual profit, the result related to the lease transaction proportionally to the value of each consideration during the term of the contract. (...) In the case that the legal entity referred to in the caput is taxed under the presumed or estimated profit regime, the amount of the consideration must be included in the determination of the corporate income tax base (Art. 46, § 4, of Law No. 12,973/2014).
19.01	(–) Financial Income Related to Monetary Variations of Taxpayer Credits and Liabilities from Present Value Adjustment (Art. 8, Law No. 12,973/2014)	01012015		E	N	T120(“24.01”)	In the case of a legal entity taxed based on presumed or estimated profit, the financial income related to foreign exchange variations of the taxpayer’s credits and liabilities, arising from balances of amounts to be appropriated resulting from present value adjustment, will not be included in the corporate income tax base (Art. 8 of Law No. 12,973/2014).
19.02	(–) Revenue Recognized from the Construction, Restoration, Renovation, Expansion, or Improvement of Infrastructure, Whose Counterpart is an Intangible Asset Representing the Right of Exploitation (Art. 44 of Law No. 12,973/2014).	01012015		E	N	T120(“24.02”)	In the case of public service concession contracts, the revenue recognized from the construction, restoration, renovation, expansion, or improvement of infrastructure, whose counterpart is an intangible asset representing the right of exploitation, will not be included in the corporate income tax base when income tax is determined under the presumed or estimated profit regime (Art. 44 of Law No. 12,973/2014).

Record U180: IRPJ Calculation of Companies Immune and Exempt: Change of formula

CODE	DESCRIPTION	START_DT	END_DT	TYPE	FORMAT:	FORMULA
4	Additional	01012014		CA	NS	IF (BAL_RED(PERIODO_ATUAL()) = "B") THEN IF (U180(1) > 0) THEN IF (U180(1) > 20000 * MESES_PERIODO()) THEN ((U180(1) - 20000 * MESES_PERIODO()) * 0,1) IFNOT 0 FIM_SE IFNOT 0 FIM_SE IFNOT SE (BAL_RED(PERIODO_ATUAL()) = "E") THEN IF (U180(1) > 0) THEN IF (U180(1) > 20000) THEN ((U180(1) - 20000) * 0,1) IFNOT 0 FIM_SE IFNOT 0 FIM_SE FIM_SE FIM_SE

Data Dictionary Update

For Protheus version 11, it is necessary to run the U_UPDCTB database compatibilizer U_UPDCTB.
For Protheus version 12, it is necessary to run UPDDISTR with the differential dictionary package (file sdfbra.txt), following the procedures required to execute this routine, as per the link below:

Link TDN: http://tdn.totvs.com.br/pages/viewpage.action?pageId=181965468

Source:

Sped Accounting Guidance Manual –

LINK: http://www1.receita.fazenda.gov.br/sistemas/ecf/legislacao.htm

For more information about the registers and layout 2.00, see the manual_de_Orientação_ECF.pdf made available by the Federal Revenue Service at the link below:

Link: http://www1.receita.fazenda.gov.br/sistemas/ecf/download.htm