Income Declaration Statement - DECORE

Marina Pomela

Staff Writer
The Brazil Business

Updated

29 April 2015

DECORE stands for Declaração Comprobatória de Percepção de Rendimentos, which is a statement that supports the declaration of income. This declaration is demanded when obtaining credit, financing services and opening a bank account, for example.

The document must be issued by a legally registered accountant, validated by Certidão de Regularidade Profissional which proves that the professional is in order with the Regional Accounting Council or CRC, when the DECORE is issued.

DECORE highlights the income received by the applicant and makes reference to the period from which it was obtained. The document is issued through the internet and is available on the CRC website in each state.

DECORE is valid for ninety days from the date that it was issued. One copy of the document is delivered to the beneficiary and one stored on the CRC database for future verification.

Required Documents for DECORE

The documents needed for DECORE statement depends on what is being declared, as listed below. Additional documents that are not mentioned here may also be requested.

Withdrawal of management fees

• Bookkeeping from journal entries
• GFIP which is the payment form for FGTS

Profit distribution

• Bookkeeping from journal entries

• Cash journal entries and the Inland Revenue Collection Document, DARF
• Service provision contract and freelance payment proof, RPA or
• Freight receipt
• CTRC the road transport information

Rural and extractive activities
Any of these documents can be presented:

• Bookkeeping from journal entries
• Cash journal entries and the Inland Revenue Collection Document, DARF
• Producer bill
• Receipt and contract of the lease
• Receipt and storage contract

Rendering of services or commission
Either of these documents can be presented:

• Cash journal entries and Document for the Collection of Federal Revenues, which is the DARF
• Bookkeeping or single Invoice from ISSQN and the Inland Revenue Collection Document, which is the DARF

Rental services
Either of these documents can be presented:

• Cash journal entries and the Inland Revenue Collection Document, DARF
• Lease contract, proof of property ownership and receipt of lease

• Proof of funds

• Promissory contract
• Public deed by the Real Estate Registry Office

• The paying entity documents

Small company owner
Any of these documents can be presented:

• Bookkeeping from journal entries
• Cash journal entries and the Inland Revenue Collection Document, DARF
• Copies of invoices issued
• Copy of the DAS (Tax collection document for companies that opted for Simples) with a declared wage equivalent to the minimum wage

Declaration of individual income tax or IRPF

• When DECORE from the previous year was issued, the accountant can use the declaration of Income Tax from the corresponding year with the evidence of delivery to the Federal Revenue Service from Brazil, called Receita Federal.

Employment Income

• Salary information provided by employers based on payroll
• CTPS, which is the work and social security register book with appropriate salary notes
• GFIP

Income earned abroad

• Cash journal entries
• Inland Revenue Collection Document, DARF

In case of journal entries, only pages where the records are being declared, as for a copy of the opening and closing term with proper registration should be attached. In case of digital records, a copy of the deposit receipt should be sent.