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
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:DEFIS em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:DEFIS em 7 dias
END:VALARM
END:VEVENT
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
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:CBE em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:CBE em 7 dias
END:VALARM
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
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:DIRPF em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:DIRPF em 7 dias
END:VALARM
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
BEGIN:VALARM
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
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:ECF em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:ECF em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-q4@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260115
DTEND;VALUE=DATE:20260116
SUMMARY:[US] 1040-ES · Fourth quarter estimated tax
DESCRIPTION:Fourth quarter estimated tax\n\nAnyone paying US estimated tax:
  self-employed\, pass-through owners\, income without withholding.\n\nInte
 rest and underpayment penalty\, calculated per quarter in arrears.\n\nhttp
 s://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1040-ES em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1040-ES em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-passthrough@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260315
DTEND;VALUE=DATE:20260316
SUMMARY:[US] 1065 · 1120-S · Partnerships and S corporations
DESCRIPTION:Partnerships and S corporations\n\nPartnerships and S corporati
 ons on a calendar tax year.\n\nLate-filing penalty charged per partner or 
 shareholder\, per month late\, even with no tax due.\n\nhttps://www.draken
 .solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1065 · 1120-S em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1065 · 1120-S em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-1040@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260415
DTEND;VALUE=DATE:20260416
SUMMARY:[US] 1040 · 1120 · Individuals\, C corporations and FBAR
DESCRIPTION:Individuals\, C corporations and FBAR\n\nIndividuals subject to
  US taxation\, C corporations\, and anyone with foreign accounts subject t
 o FBAR.\n\nFailure-to-file and failure-to-pay penalties plus interest. FBA
 R carries its own separate penalty.\n\nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1040 · 1120 em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1040 · 1120 em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-abroad@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260615
DTEND;VALUE=DATE:20260616
SUMMARY:[US] 1040 · abroad · Automatic extension for filers living abroad
DESCRIPTION:Automatic extension for filers living abroad\n\nUS taxpayers wh
 ose tax home was outside the country on the original due date.\n\nThe exte
 nsion covers filing only. Interest on tax due still runs from April.\n\nht
 tps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1040 · abroad em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1040 · abroad em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-ext-passthrough@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:[US] 7004 · Extended deadline for partnerships and S corps
DESCRIPTION:Extended deadline for partnerships and S corps\n\nPartnerships 
 and S corporations that filed for an extension on Form 7004.\n\nEnd of the
  extension. From here the per-partner\, per-month late penalty resumes.\n\
 nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:7004 em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:7004 em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-ext-1040@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:[US] 4868 · FBAR · Extended individual and FBAR deadline
DESCRIPTION:Extended individual and FBAR deadline\n\nIndividuals who filed 
 for an extension on Form 4868\, and FBAR filers.\n\nFinal deadline of the 
 year. No further extension is available after it.\n\nhttps://www.draken.so
 lutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:4868 · FBAR em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:4868 · FBAR em 7 dias
END:VALARM
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
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:Lei 14.754 em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Lei 14.754 em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-q1@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260415
DTEND;VALUE=DATE:20260416
SUMMARY:[US] 1040-ES Q1 · First quarter estimated tax
DESCRIPTION:First quarter estimated tax\n\nAnyone paying US estimated tax o
 n income earned from January to March.\n\nInterest and underpayment penalt
 y\, accruing from this date.\n\nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1040-ES Q1 em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1040-ES Q1 em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-q2@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260615
DTEND;VALUE=DATE:20260616
SUMMARY:[US] 1040-ES Q2 · Second quarter estimated tax
DESCRIPTION:Second quarter estimated tax\n\nAnyone paying US estimated tax 
 on income earned in April and May.\n\nInterest and underpayment penalty\, 
 accruing from this date.\n\nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1040-ES Q2 em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1040-ES Q2 em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:us-q3@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:[US] 1040-ES Q3 · Third quarter estimated tax
DESCRIPTION:Third quarter estimated tax\n\nAnyone paying US estimated tax o
 n income earned from June to August.\n\nInterest and underpayment penalty\
 , accruing from this date.\n\nhttps://www.draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:1040-ES Q3 em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1040-ES Q3 em 7 dias
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-annual-report@draken.solutions
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260301
DTEND;VALUE=DATE:20260302
SUMMARY:[US] DE Annual Report · Delaware annual report and franchise tax
DESCRIPTION:Delaware annual report and franchise tax\n\nDomestic corporatio
 ns registered in Delaware. Foreign corporations file by 30 June\, and LLCs
  have their own deadline.\n\nA fixed penalty plus monthly interest on the 
 balance\, and the company loses good standing in the state.\n\nhttps://www
 .draken.solutions/en
URL:https://www.draken.solutions/en
TRANSP:TRANSPARENT
RRULE:FREQ=YEARLY
BEGIN:VALARM
TRIGGER:-P30D
ACTION:DISPLAY
DESCRIPTION:DE Annual Report em 30 dias
END:VALARM
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:DE Annual Report em 7 dias
END:VALARM
END:VEVENT
END:VCALENDAR