{"version":"1.0","provider_name":"Zancan, Almeida e Silva Advogados","provider_url":"https:\/\/zancan.com.br\/en\/","author_name":"zaslaw","author_url":"https:\/\/zancan.com.br\/en\/author\/zaslaw\/","title":"The Responsibility of the Manager of Investment Fund in the Delivery of the Withholding Income Tax Return (DIRF) - Zancan, Almeida e Silva Advogados","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"hVJiGms4Pe\"><a href=\"https:\/\/zancan.com.br\/en\/dirf-administrador-fundos-de-investimento\/\">The Responsibility of the Manager of Investment Fund in the Delivery of the Withholding Income Tax Return (DIRF)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/zancan.com.br\/en\/dirf-administrador-fundos-de-investimento\/embed\/#?secret=hVJiGms4Pe\" width=\"600\" height=\"338\" title=\"&#8220;The Responsibility of the Manager of Investment Fund in the Delivery of the Withholding Income Tax Return (DIRF)&#8221; &#8212; Zancan, Almeida e Silva Advogados\" data-secret=\"hVJiGms4Pe\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"The General Coordination of Taxation (Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o &#8211; COSIT) issued &#8211; on August 23 of 2018 &#8211; the Ruling n\u00ba 103 of 2018, concerning the responsibility of the manager of investment fund (IF) in the delivery of the DIRF. Having in mind the substitution of the managing institution of the IF the requesting taxpayer [&hellip;]"}