What is it?
The CEBAS certificate is one of the documents required by the IRS for non-profit entities to benefit from exemptions and social contributions, such as the employer’s share of the social security contribution on the payroll; Social Contribution on Net Income – CSLL; among others. In addition, this certification may be a prerequisite for participating in public notices.
It is a certificate granted by the Federal Government, regulated by Complementary Law No. 187/2021, through the Ministries of Health (MS), Education (MEC) and Citizenship (MC).
What is its purpose?
CEBAS Certification allows entities to be recognized as institutions of public interest, allowing, among other advantages, granting of tax incentives to donors, participation in public notices and federal programs. Through its acquisition, it is also possible to formalize partnerships with other entities and public boards.
Once the entity is certified, can carry out the CEBAS certification every three years, when necessary.
Who can use this service?
CEBAS may be granted to non-profit private legal entities, recognized as charitable social assistance entities for the purpose of providing services in the areas of social assistance, health or education. To do so, the legal entity must meet the following requirements at the same time:
– Carry out service, advisory, free of charge, continuous, planned and universal defense and guarantee of rights actions, in accordance with the regulations of the National Social Assistance Policy;
– Be registered in the Municipal Council for Social Assistance (CMAS) in all municipalities where it operates, in the year prior to applying for CEBAS Certification;
– Be in operation for at least 12 months, and be with the National Register of Beneficent Social Assistance Entities – CNEAS completed in the year prior to the application for CEBAS Certification.
How to apply for certification?
Preparing and understanding how a CEBAS process works can be quite simple.
The first step is to access the Federal Government Services Portal, to do so, the entity must already have an account on the platform. The legal representative must complete the form with the necessary information and documents.
After submitting the necessary information, the request will be formally analyzed, that is, it will be verified that the documents are: complete, with the corresponding dates and duly registered and authenticated. If there is any inconsistency, the entity will have 15 days to replace the document sent by the portal. In case of rejection, it will be possible to file an appeal within a period of 30 calendar days, non-extendable, from the publication of the decision in the Official Gazette. This appeal must challenge the rejection in accordance with the legislation in force.
Did you know?
Drummond is prepared to help your company in all matters involving accounting and taxes in Brazil, in case of doubts, do not hesitate to consult us.
Written by Daniela Bigasz