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Commentary

EFD-Contributions (Brazil)

4 Brazil

Legal entities subject to income tax based on taxable profit and deemed profit are required to keep EFD-Contributions ('EFD Contribuições') files in relation to PIS/PASEP and COFINS, which must be submitted to the PGE ('Programa Gerador de Escrituração') each month.

EFD-Contributions are digital files submitted on a monthly basis via the Public Digital Bookkeeping System

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