The Brazilian Federal Revenue Office July 10 announced the release of an updated digital tax bookkeeping system (ECF version 11.3.0) for reporting tax information, for corporate income tax (IRPJ) and social contributions on net income (CSLL). The update includes: 1) the inclusion of a new field in record X351; 2) program performance improvements; and 3) instructions for taxpayers that have information in the X351 record, based on whether they use PVA or third-party software. This version is valid for transmitting ECF files for the 2024 calendar year, 2025 special situations (layout 11), and original or amended ECFs from previous calendar ...
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