Health companies, such as hospitals and clinics, need to comply with the new rules for reporting payments and withholdings to the Government. This is because the Federal Revenue has defined that legal entities that provide and/or contract services through the assignment of labor, among other criteria, must transmit all movements with their income, payments and withholdings already in the next semester.
The EFD-Reinf, the name given to the procedure for transmitting information on collection and other tax information from legal entities, establishes that, in addition to income, withholding tax, such as Income Tax and Social Contribution, also be transmitted to the Revenue .
According to the ordinance nº 284 of the Ministry of Economy and the Normative Instruction 2.043 of Revenue, companies have as a deadline until the 15th of the following month to transmit the information to the tax authorities. The transmission can happen at the moment that the data are fed and validated in the institution’s management system. Communication with the platform of the Public Digital Bookkeeping System, SPED, takes place virtually. Hospitals and clinics must pay attention to the fines foreseen if the information is not transmitted to the Union within the stipulated period.
According to Marco Aurélio de Moura, accountant at SPDATA – a business management software company, the new digital modality referring to obligations with the tax authorities, came to simplify and facilitate the lives of accountants. “The Federal Revenue has been improving the communication systems, each year, making them more digital and interoperable with new rules, with more complete information and with absolute transparency in the relationship with the tax authorities”. Also according to the accountant, this process began in 2018, with the regulation of the tax information of companies of a legal nature that had revenues above R$ 78 million reais in previous years: “now, some companies such as hospitals and clinics that previously did not fit the new digital concept of Revenue, they must be part of this digital inclusion to comply with government requirements”.
This year, the obligation of the EFD-Reinf will also affect legal entities responsible for withholding PIS, COFINS and CSLL and those that have withheld IRRF; those who contribute through the CPRB (Social Security Contribution on Gross Revenue); football teams and associations linked to football, agroindustries and rural producers that are legal entities, for example.
With the digital bookkeeping in place, documents such as the FGTS Collection Guide, the Declaration of Federal Tax Debts and Credits (DCTF) and the collection of Income Tax will now be automated and replaced by the statements available on the e-Social platforms and from EFD-Reinf.
For Mário Lonczynski, CEO of SPDATA, the moment is an opportunity to enter the digital scenario. “Norms for communication with the tax authorities are already being put into practice, so it is necessary that it be now, both companies and health institutions need to enter the digital universe and adapt to the obligation of the Revenue in online”.
According to the administrator, before the information to the tax authorities depended on the declarations made by the accountant with the completion of several documents and isolated models for each type of collection or retention, without integration with the company’s information system, “now it is necessary that the information is centralized in a single company information system in a constant and consistent way”, he explains.
Still according to Mário Lonczynski, digital transformation has reached all areas of corporations, whether in the business management, assistance, labor and tax environment. According to him, it is important to constantly evolve in the pursuit of best practices with sustainability: “when we insert smarter, more integrated, agile and safe practices into our daily lives, we are evolving in the digital transformation. With this, people and companies develop and become even more prepared to meet the demands of regulatory bodies and other transformations that may impact companies and institutions”.
Mario completes by saying that the implementation of digital bookkeeping may have been viewed pejoratively by some. “These changes may have been seen as a kind of imposition at first, but it is necessary to look at these adaptations with maturity and responsibility. A more mature vision is what makes the perception that innovation is, every day, more necessary, both in dealings with the government and with the agents in the chain, enabling greater transparency and effectiveness in relations”, clarifies the administrator.
Completing the digital bookkeeping in the SPED It is mandatory for all types of legal entities listed on the Federal Government website. Only those who did not transact anything in the period comprising each document sent to the Revenue are exempt from sending tax and collection data.
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