After this time, the Tax Authorities can phone database no longer demand this proof from the taxpayer. Some examples are: Income Tax — IR; Social Integration Program — PIS; Contribution to Social Security Financing — Cofins; Social Contribution on Net Profit — CSLL; Simple national; Invoices, receipts and other proof of releases; Tax and accounting books; electronic accounting or tax recording data systems; declarations — DIRF, DIPJ, DCTF; Annual Declaration of Simples Nacional — Dans; Annual Adjustment Declaration and proof of entries. Labor and social security documentation Labor documents must be kept for a period of 5 years for rural and urban workers, up to a limit of 2 years after the termination of the employment contract. For workers under 18 years of age, there is no statute of limitations — in these cases, the 5-year count must begin after the employee reaches the age of majority. With regard to social security, despite Law No.
Which stipulated a 10-year custody period is no longer in force, some other standards still require this limit for archiving documents. Therefore, the documents that must be kept for 5 years are: union contribution — GRCSU receipt of payment of salary, vacation, 13th salary and time control; Annual List of Social Information — Rais; General Register of Employed and Unemployed People — Caged; Social Security Contribution — GPS. The following documents must be kept for 10 years: Payrolls; Proof of delivery of the GPS to the union; Electronic social security and labor data systems. It is also important to note that documents relating to the term of termination of the employment contract, resignation or notice must be kept for 2 years. Service Time Guarantee Fund The following receipts relating to FGTS payments must be kept for 30 years: FGTS; FGTS collection guide and Social Security Information — GFIP; FGTS and social contribution withdrawal payment guide .
