BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Draken Solutions//Calendario Fiscal//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
NAME:Draken Fiscal Calendar · Brazil and US
X-WR-CALNAME:Draken Fiscal Calendar · Brazil and US
REFRESH-INTERVAL;VALUE=DURATION:P1D
X-PUBLISHED-TTL:P1D
BEGIN:VEVENT
UID:defis@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260331
DTEND;VALUE=DATE:20260401
SUMMARY:[BR] DEFIS · Simples Nacional annual return
DESCRIPTION:Simples Nacional annual return\n\nCompanies under the Simples N
 acional regime\, even with no revenue in the year.\n\nLate-filing penalty 
 and inability to issue the regime collection document.\n\nhttps://www.drak
 en.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
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ACTION:DISPLAY
DESCRIPTION:DEFIS em 30 dias
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ACTION:DISPLAY
DESCRIPTION:DEFIS em 7 dias
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BEGIN:VEVENT
UID:cbe@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260405
DTEND;VALUE=DATE:20260406
SUMMARY:[BR] CBE · Brazilian capital held abroad
DESCRIPTION:Brazilian capital held abroad\n\nBrazilian residents holding as
 sets abroad above the annual threshold set by the central bank.\n\nPenalty
  applied by the central bank\, graded by delay and by the information prov
 ided.\n\nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
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ACTION:DISPLAY
DESCRIPTION:CBE em 30 dias
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ACTION:DISPLAY
DESCRIPTION:CBE em 7 dias
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END:VEVENT
BEGIN:VEVENT
UID:dirpf@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260531
DTEND;VALUE=DATE:20260601
SUMMARY:[BR] DIRPF · Individual income tax return
DESCRIPTION:Individual income tax return\n\nIndividuals who are Brazilian t
 ax residents and meet that year’s filing thresholds.\n\nMinimum late-fil
 ing penalty\, and the pending return affects the taxpayer standing.\n\nhtt
 ps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
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ACTION:DISPLAY
DESCRIPTION:DIRPF em 30 dias
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ACTION:DISPLAY
DESCRIPTION:DIRPF em 7 dias
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END:VEVENT
BEGIN:VEVENT
UID:ecd@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260630
DTEND;VALUE=DATE:20260701
SUMMARY:[BR] ECD · Digital accounting bookkeeping file
DESCRIPTION:Digital accounting bookkeeping file\n\nCompanies required to fi
 le the digital accounting bookkeeping\, depending on their tax regime.\n\n
 Late-filing penalty calculated per calendar month or fraction thereof.\n\n
 https://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:ECD em 30 dias
END:VALARM
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TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:ECD em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ecf@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:[BR] ECF · Corporate tax bookkeeping file
DESCRIPTION:Corporate tax bookkeeping file\n\nCompanies in general\, includ
 ing exempt and immune entities\, with the stated exceptions.\n\nLate-filin
 g penalty\, with amounts varying by the assessment regime.\n\nhttps://www.
 draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
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TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:ECF em 30 dias
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ACTION:DISPLAY
DESCRIPTION:ECF em 7 dias
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END:VEVENT
BEGIN:VEVENT
UID:controlada-exterior@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:[BR] Lei 14.754 · Profit of a controlled foreign entity
DESCRIPTION:Profit of a controlled foreign entity\n\nBrazilian tax resident
 s controlling a foreign entity that meets the conditions in the law.\n\nPr
 ofit is deemed available on 31 December and taxed at 15%\, with no distrib
 ution required. Reasoning from the old rule gets both the year and the amo
 unt wrong.\n\nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
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ACTION:DISPLAY
DESCRIPTION:Lei 14.754 em 30 dias
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ACTION:DISPLAY
DESCRIPTION:Lei 14.754 em 7 dias
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