The Publication and Dissemination of Acts of Closed Companies

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The Ministry of Economy published, on 10/13/2021, Ordinance ME No. 12.071/2021, which provides for the publication and disclosure of acts of closed companies with annual gross revenue limited to BRL 78,000,000.00 (seventy-eight million reais).

Said companies were authorized to publish their acts electronically through Complementary Law nº 182/2021, the Legal Framework of Startups , which gave new wording to art. 294 of Law No. 6.404/1976.

According to the Ordinance, the electronic publication and dissemination of acts must occur through the Balance Sheet Center of the Public Digital Bookkeeping System – SPED, established by Decree No. 6.022/2007, and must contain an electronic signature using a digital certificate.

SPED will issue documents proving the authenticity, inalterability and date of publication of the acts, and no fees will be charged for publications and disclosures.

Companies must also make the publications and disclosures required by Law 6,404/1976 available on their websites, observing the requirement for an electronic signature with a digital certificate.

Our team is at your disposal for further clarification on the subject.

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