EFD-Reinf, together with eSocial, opens space for replacement of information requested in other ancillary obligations, such as GFIP, DIRF and also ancillary obligations established by other governing bodies such as RAIS and CAGED. The Federal Revenue Service of Brazil determines that the obligation of EFD-Reinf covers all companies subject to the following operations:
• Withholdings on tax documents (service taker).
• Withholding tax documents (service provider).
• Commercialization of rural production (legal entity).
• Resources received and / or passed on to sports associations that maintain professional football team.
• Social security contribution on gross revenue.