The Ministry of Development, Industry and Foreign Trade (MDIC), and IRS rulings promoted adjustments in order to provide users of the Integrated Foreign Trade Services, Intangibles and Other Operations that produce variations on Equity (SISCOSERV) the possibility of a better organization and rationalization of their routines for the provision of information.
With the issue of MDIC No. 62, on February 26, 2013, and RFB Normative Instruction n º 1336 and Joint Ordinance RFB / SCS # 232 on February 27, 2013, the releases on Record Sales of Services (RVS ) and registry Acquisition Services (RAS) can be made until the last day of the month following the start of the service provision, the transfer of intangible assets or the transaction that produces variation in equity.
The measures preserved the exception provided for transactions initiated on or before December 31, 2013, which may be registered until the last day of the sixth month following the provision of the service, the transfer of intangible assets or the transaction that produces variation in equity.
Moreover, in view of the enactment of Law No. 12.766/2012, which in its Article 8 provides for amendment of Article 57 of the Provisional Measure 2,158-35 of August 24, 2001, were restated IN RFB 1336 and received are in Ordinance joint RFB / SCS No. 232, the provisions relating to penalties to be applied in relation to the RFB record in SISCOSERV out of time, with errors and omissions.
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