RFB Ruling Instruction n. 1.305, Dec. 26.2012, DOU-I, Dec. 27.2012, provides for the optional nature of the PIS/COFINS fiscal bookkeeping for companies that adopt the calculation according to the real profit, in connection with tax events that took place after April 1st, 2011, and which adopt the calculation according to the presumed or arbitrated profit, in connection with tax events that took place after July 1st, 2012.

The rule also extends to the 10th business day of February, 2013, the deadline to adopt the EFD – Contributions by the IT and ICT companies subject to the Reintegra, and to the 10th business day of March, 2013 for importers and legal entities engaged in the production of malt beer and non-alcoholic beers in cans.

(RFB Ruling Instruction n. 1.305, Dec. 26. 2012, DOU-I, Dec. 27.2012. Available at:

<http://www.receita.fazenda.gov.br/Legislacao/ins/2012/in13052012.htm>. Access in: Jan. 2013).