The
quarterfield is "optional" based on the account
- If the chosen account is PF, then the quarter field must be empty
- If the chosen account is PJ, then the quarter field must be one of [1,2,3,4]
The provision of banking services requires strict compliance with current regulations in order to guarantee the transparency and accuracy of the financial information provided to clients. According to SRF Normative Instruction No. 698 of December 20, 2006, established by the Brazilian Federal Revenue Service, the rules for the availability of Financial Income Reports are defined for both individuals and companies. It is essential that our clients understand and properly comply with these guidelines in order to ensure clear and timely communication of their clients' financial data. In this context, it is important to highlight the differences in the availability rules for individual (PF) and corporate (PJ) accounts: Availability Rules:
For Individual Accounts (PF):
According to Article 2 of SRF Normative Instruction No. 698, the Financial Income Report for individual beneficiaries must be provided annually for the previous calendar year. This document must be made available in a single copy by the last working day of February of the following year. This practice allows individual clients to have access to the information needed to file their income tax returns within the timeframe stipulated by the Federal Revenue Service.
For Corporate Accounts (PJ):
In the case of corporate accounts, the Financial Income Report must be provided quarterly, for each quarter of the calendar year. This document must be made available in a single copy by the last working day of the second decimal following each quarter. For example, the report for the quarterly closing of March (1st Quarter) must be made available by April 20th of the same year. This quarterly frequency allows companies to have regular access to their financial data, aiding management and tax compliance.
In this way, by understanding and following the rules established by SRF Normative Instruction 698, financial institutions can ensure effective and transparent communication with their clients, providing timely access to the financial information needed for their tax obligations and decision-making.
Response Parameters
| Parameters | Format | Description |
|---|---|---|
| return | Boolean | Response status (true/false) |
| message | String | Response message |
| data | Object | Response data |
| account | Object | Client account info |
| code | String | Client unique code |
| name | String | Client name |
| banking_data | Object | Banking info |
| code | String | Banking account unique code |
| bank | String | Banking account bank |
| agency | String | Banking account digit |
| account | String | Banking account |
| digit | String | Banking account digit |
| type | String | Banking account type |
| income_report_data | Object | Income report info |
| year | String | Income report competency |
| initial_balance | Number | Income report initial balance |
| final_balance | Number | Income report final balance |
| quarter | String | quarter |
| income_report_file | String | Income report file base64 |
| income_report_file_type | String | Income report file extension |