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MAKTUB Assessoria Contábil e Fiscal
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Monthly bookkeeping

Accounting and tax records kept current, with statements you can actually read.

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What's included

  • Full accounting and tax bookkeeping
  • Tax calculation and payment slips
  • Monthly trial balance and income statement, with commentary
  • Filing of every ancillary obligation

Need something that is not on the list? We quote it separately and only proceed after your written approval — no surprises on the invoice.

Monthly bookkeeping is the part nobody notices while it is up to date, and the only one that shows up when it slips. It produces the trial balance, calculates the month's tax, files the ancillary obligations and keeps the company in good standing with the federal, state and municipal authorities.

What separates one firm from another is not posting invoices — everyone does that. It is what happens when something does not add up: who tells you, how quickly, and whether the answer comes in plain language or in jargon.

Below is what runs every month, what you need to send and when, and what we do when the numbers do not reconcile.

  1. 1. You send, we check

    Invoices issued and received, bank statements and payroll movements. The closer this arrives to the closing date, the less time is left to fix a discrepancy — and a discrepancy found at the last minute turns into tax overpaid, simply because there was no time to investigate.

  2. 2. Accounting and tax posting

    Every document becomes an entry. This is where revenue is separated from reimbursement, deductible expense from partner drawings, and where an invoice issued under the wrong CNAE or the wrong tax treatment is caught — the costliest and quietest of errors.

  3. 3. Tax calculation

    Under Simples Nacional, the effective rate is derived from the RBT12 and the DAS is issued. Under Lucro Presumido, PIS, COFINS, IRPJ, CSLL and ISS or ICMS are calculated according to the activity. The figure comes with the working shown, not just a payment slip.

  4. 4. Ancillary obligations

    PGDAS-D, DCTFWeb, EFD-Reinf, eSocial, municipal and state filings — which ones apply depends on the regime and the activity. They generate no tax, but they generate penalties when missing, and the late-filing penalty applies whether or not there was tax to pay.

  5. 5. The trial balance, and what it tells you

    Closing produces the trial balance. It does not exist for the accountant: it exists so you know how much came in, how much went out, how much is left and how much of that is genuinely yours — which is not the same as the bank balance.

  6. 6. Profit distribution

    Profit that has been calculated and properly booked can be distributed without personal income tax, within the limits of the bookkeeping. A company whose accounts are not up to date loses that option and pays more — this is the point at which monthly bookkeeping pays for itself.

O que você precisa ter em mãos

  • Invoices issued during the month
  • Invoices and receipts for company expenses
  • Statements for every company bank account
  • Staff movements: hiring, termination, holidays
  • A heads-up on any unusual contract or transaction

Perguntas frequentes

Do I have to send everything every month, even with no revenue?
Yes. A company with no revenue still has ancillary obligations, and the penalty for not filing applies even when the tax is zero. A month with no activity closes quickly — but it does have to be closed.
What happens if I send the documents late?
The closing is delayed with them, and the risk becomes a penalty for filing after the deadline. When a delay is unavoidable, tell us: we can prioritise what has a legal deadline and leave the rest. What does not work is finding out on the due date.
Do you warn me before the due date, or just send the slip?
We warn you. A payment slip that arrives on the due date is not a service, it is a shock — and it takes away your chance to plan cash flow.
Can I change tax regime during the year?
The Simples Nacional election covers the whole year and is no longer made in January: for 2027, the request runs from 1 September to 15 October 2026. The choice between Lucro Presumido and Lucro Real is made with the first payment of the year. That is why the regime conversation happens in the second half of the year, with figures on the table, rather than at the last minute.
Does bookkeeping help with getting bank credit?
It does, and it is one of the most concrete uses. Banks ask for a balance sheet and an income statement to set limits and rates. A company with current books negotiates with auditable numbers; one without them negotiates blind.
Who is liable if a filing is wrong?
The firm is liable for what it executes. If the error is ours, we correct it and bear the resulting penalty. What we do not cover is an error arising from information that never reached us — which is why we insist so much on complete submissions.

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