Still at the end of last year, the Ministry of Economy published ME Ordinance No. 12,071, which provides for the electronic publication and disclosure of the acts of closely-held companies with annual gross revenues of up to R$78,000,000.00 in the Central Balance Sheet System of the Public Digital Bookkeeping System (“SPED”).

Through this Ordinance, it was established that electronic publications of the acts of such companies (such as corporate acts, financial statements, and balance sheets) must be made via SPED, free of charge, and on their respective websites.

It must be emphasized, however, that this possibility does not apply to the controlling companies of a group of companies, or to those affiliated to them. Thus, holding companies that exercise control over other companies will not be able to make their publications electronically via SPED.

The publications and disclosures must have an electronic signature via digital certificate – in accordance with the provisions of Law No. 14,063 of September 23, 2020. In this case, the SPED itself will allow the issuance of documents that prove the authenticity, inalterability, and publication date of the acts.

Thus, once the old requirement that such closely-held companies had to publish their acts in the Official Gazette and in local newspapers is repealed, the costs and bureaucracy of the publication procedure will be reduced. In addition, the acts published via SPED can be located and accessed more quickly and efficiently.

Our office is at your disposal to help you and clarify any doubts you may have about the subject.

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