Legal Analysis of Subcontract Matters
In previous months, the Tax Administration Service (TAS) make public for contributors that in fact use laboral subcontract, better known as outsourcing, that they may now count with the so awaited matter service: “Contractor authorization for the consultation of Fiscal Digital Internet Receipt (FDIR) and declarations” available in the tributary post-box, this was developed to enable the fulfillment of the obligations set by the Law as a requisite for the deductibility of this affairs to enter in motion, such as the Rates Income Tax (RIT) and the validation of the Value Added Tax (VAT) as a substitution of the so for mentioned services and as a replacement of copy deliver for payments and declarations.
The TAS also makes clear that : “Is not obligatory but an amenity”. In case its not used, the taxpayer will have to deliver thousands of papers. Thus, by the application of the “Contractor authorization for the consultation of Federal Digital Internet Receipt (FDIR) and declarations” available in the tributary post-box, Contreactros might register contractees information, contracts and workers data that follow under the spectrum of outsourcing.
In this service the contractor might be given authorization for information consultancy, and, at the end of the process, to receive authorization acknowledgement.
The TAS explained that, for the contractor to access such information he must enter the “Contractor authorization for the consultation of Fiscal Digital Internet Receipts (FDIR) and declaration” service, available in the tributary post-box. And validated it to receive acknowledgement of the consult, which will fulfill the requisites for the deductions and accreditations so forth mentioned.
The adherence to this notions might represent for the contractor taxpayer an advantage for laboral effects, because they can count with a real information source about their contractees, regarding the payment of made outsourced functions, and, in a future, the worker-employer instalments.
The aforementioned comes to relevance, if we consider that according with the Federal Work Law (FWL) the companies that benefit from those that execute works or services exclusively or mainly for others and do not dispose with their own necessary elements, are responsible about the obligations of the outsourced workers. This is how this adherence will allow them to prevent any contingency.