By Daniella Zagari Gonçalves and Vitória Mariotto Rolim Perez
Starting on March 21, 2016, the legal entities taxed according the presumed or arbitrated taxable income system must, irrespective of their choice of Electronic Tax Domicile, submit their documents by means of the Program to Generate Requests to File Documents (PGS, from the Portuguese Programa Gerador de Solicitação de Juntada de Documentos), an integrated tool to the Federal Revenue Service′s e-CAC virtual environment. That change was introduced by Normative Instruction No. 1608/16.
In-person presence at the Brazilian Federal Revenue Service units to submit documents will not be allowed, except in cases where the taxpayer proves that there are flaws in the program, preventing the documents’ transmission.
The files must be submitted in PDF, Zip or RAR file format, and must follow the parameters related to file name, definition and size set out in Annexes I and II of the aforesaid regulation.
According to the Federal Revenue Service, the enactment of the regulation meets the expectation of making use of the technology to add facilities and functionalities in its interaction channels with the taxpayer, in an attempt to increase the number of users of its systems and rationalize the time spent by them when they need to interact with the department, in order to make the services simpler.
The taxpayer will have 60 days from the date the Normative Instruction is published to adapt to the new model.
