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SPED Contribution

APS EFD-Contribuições (Digital Tax Bookkeeping-Contributions) gathers information from the PIS/Pasep (Social Integration Program/Public Servants Asset Formation Program) and Cofins (Contribution for Social Security Financing) contribution files. It
considers the non-cumulative and/or cumulative calculation systems based on the set of documents and operations representing the revenues earned, as well as the costs, expenses, charges, and acquisitions that generate non-cumulative credits.

EFD-Contribuições also comprehends the digital bookkeeping for the Gross Revenue Social Security tax return. The tax applies to the sectors of commerce, services, and industries, as well as to any revenue related to the activities, services, and products listed on the CNAE (National Classification of Economic Activities).

Bookkeeping documents and operations concerning revenues and acquisitions, costs, expenses, and charges must also be in the EFD-Contribuições files for each facility of a company.

APS EFD-Contribuições concentrates all bookkeeping information regarding social contribution taxes and credits, including the Gross Revenue Social Security taxes, in a single file generated monthly under the label of the parent unit of the company. With our own technology and specialized team, we can guarantee the safety and full compliance of the data issued before tax authorities.

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