Revision of Classification of Activities of Establishments as Defined the S.A.T. Recovery Tax Rates
The System Regularity and indication of CNAEs (National Classification of Economic Activities) for each economic activity allows full exercise of business activity and confirms the definition of payment of rates of S.A.T. We noted several cases where the document filing before the Boards of Commerce and/or opening and closing of establishments/companies have been blocked/prevented by system disputes or irregularities in the statement of economic activity codes (CNAEs) developed by the company as a whole and especially for each establishment.
The System Irregularity in the statement of CNAEs may delay the completion of the various corporate and business activities operations, harm the fulfillment of contracts and/or the overall fiscal operations and hamper the framework of establishing the Accident Prevention Factor - FAP, which it will be used by companies for the payment of Occupational Accident Insurance - SAT during the 2017 exercise.
In this way, if it identifies any pending on your tax records, or have any questions about regularity of them, especially in the indication of CNAEs of each establishment of the company, we recommend reviewing the entries and the settlement immediately, including FAP calculation purposes, effective for 2017, to be conducted, individually, by business establishment.
We have followed the discussions on these issues and that determination of system regularity and payment of Occupational Accident Insurance - SAT for establishment may be an opportunity for companies to review their records and regularize what it would apply.
We are at your disposal to answer any questions about these issues.