Integrated Foreign Trade in Services, Intangibles and Other Operations That Produce Changes in Equity.
The completion of secondary obligation is compulsory and operations in 2014 have a new deadline regulated by the Brazilian Federal Revenue Service, 3 months.
The delivery must be made by individual, legal entity or legal guardian of the depersonalized entity, lender and borrower of services, resident or domiciled in Brazilthat:
1) conducts the import and export operations: services and other operations that produce changes in equity;
2) transfers or acquires the intangible, including intellectual property rights through sale, lease, license or any other means allowed by law.
The reduction of the term is being graded, made by the government, whose intention is to adapt the filling of SISCOSERV, on a monthly basis.
The incompleteness, inaccuracies or omissions in SISCOSERV can lead to a fine of up to R$ 1500.00 per calendar month or fraction.