ECF – Entidades Imunes e Isentas

ECF – Entidades Imunes e Isentas

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A partir do ano-calendário 2015 (declaração ECF a ser entregue até 29.07.2016), todas as pessoas jurídicas imunes ou isentas estão obrigadas a entregar a ECF.

Portanto, as entidades imunes e isentas (como igrejas, associações, clubes, entidades filantrópicas, etc.) também deverão entregar a respectiva declaração.

Apenas ficarão isentas da entrega:

I – as pessoas jurídicas optantes pelo (Simples Nacional), de que trata a Lei Complementar nº 123/2006;

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II – os órgãos públicos, às autarquias e às fundações públicas; e

III – as pessoas jurídicas inativas.

Base: Instrução Normativa RFB 1.422/2013 com alterações subsequentes.

Fonte: Guia Tributário
Data: 21 de julho de 2016
Acesso em: 22 de julho de 2016

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