This article contains parts of the book: Religious Law: Practical and Theoretical Issues, by Thiago Rafael Vieira and Jean Marques Regina, published with authorization.
Ah, the financial movement of the churches, it seems that the subject only serves one purpose when we try to accuse a certain place of acts of corruption and misrepresentation of money. faith, more specifically, to glorify God and enjoy them forever, to promote the communion of the saints and to help orphans, the poor and the poor. Viuda. No have accurate figures here, but it seems that in the United States, only the financial movement of churches and para-ecclesiastical organizations exceeds one billion dollars a year!For these reasons, we must assimilate that the Church itself, eager to perform Biblical ordinances, must also worry about managing its finances well: we call this institute accounting.
- Isn’t it because the 1988 Constitution of the Federal Republic of Brazil determines tax immunity for churches and temples of any sect that the Church will be free to properly coordinate its money?Not only for reasons of coherence.
- But also because our legal system provides for certain provisions that must be fulfilled in certain situations.
- Which in tax law is understood as an anciry obligation The Church is immune to the main obligation.
- Which is the payment of taxes.
- But must fulfill the peripheral role.
- As is the case with accounting.
For religious organizations, it is important to remember two segments in the field of accounting: tax accounting (ECF) and digital accounting (ECD). Each of these branches has a specific role within the financial organization of the Church. unprecedented decisions on these issues, and we consider it important that they be listed here. First, tax accounting: how do we teach in the book Religious Law?Practical and theoretical questions:
The tax accounting replaced the company economic and tax information (DIPJ) declaration for the 2014 calendar year, with delivery scheduled for the last business day of July of the year following the accounting period in the system environment. an an anesria obligation imposed on legal entities established in Brazil. [1]
That is, it is an instrument to demonstrate to income all the information of accounting and tax origin of the religious organization, its filling is mandatory, even if it is the immune Church, its mandatory nature is governed by the RFB Instruction Regulation No. 1595/2015. As this is a task that not only ensures the organization, but also allows the identification of the economic activities carried out by the Church, we understand that this requirement has no inaccuracy in the legal and constitutional sense.
We do not see any illegality on this device. Religious organizations must be organized before the State and society, given the duplication of their nature, the first, spiritual (organism) and the second, temporary (organization). The Church must be able to identify even to be able, with the State, to cooperate in the search for the common good of the human being [2].
The second segment is digital accounting, not to be confused with the ECF we have just talked about, the DCE is the collection collected through the file, which includes the Journal, the General Ledger, digitally signed books, daily audit reports, foreclosure. forms and balance sheets related to the activities of a given legal entity.
Unlike mandatory ECF, ECD is no longer mandatory for immune corporations with an annual income of less than R$4,800,000. 00 (four million eight hundred thousand reais). We believe that due to the complexity of this antic obligation, the IRS understood by its exemption in this particular case (attention to the amount of annual income!), in accordance with the recent RFB No. 1984, 2019.
Are these issues also important when the religious organization buys, sells, or hires?Acts mark the moral and civil representation necessary for the regular execution of such acts. As mentioned, these types of accounting aim to promote the identification of the Church before the Although the Church deals with transcendental things, since they are the central object of their existence, while they are visible on earth, it is important that she collaborates to maintain order, not as an expression of submission, but as an act of collaboration so that the State and society are sure of their position before God and before men.
[1] VIEIRA, Thiago Rafael. REGINA, Jean Marques. Religious law: practical and theoretical issues. 2. ed. tour. ampl. ?Porto Alegre: Concerdia, 2019.
[2] VIEIRA, Thiago Rafael. REGINA, Jean Marques. Religious law: practical and theoretical issues. 2. ed. tour. ampl. ?Porto Alegre: Concerdia, 2019.