O cumprimento das obrigações acessórias nas entidades do terceiro setor: um estudo na cidade de Governador Valadares

Abstract

The third sector plays a key role in promoting social well-being by addressing needs not met by public authorities. These entities often benefit from tax exemptions or immunities but remain subject to compliance with ancillary obligations, whose non- fulfillment may result in penalties and compromise fiscal regularity. In this context, the study aims to analyze the compliance of third-sector organizations in Governador Valadares with ancillary obligations, identifying the factors that influence this process. The research adopted a qualitative approach, applying a semi-structured questionnaire to accountants and institutional representatives. The results indicate that, although institutions acknowledge the importance of regularly fulfilling ancillary obligations and possess knowledge on the subject, some face challenges related to the complexity of legislation, lack of time, or insufficient structure. It is concluded that ancillary obligations are essential to ensure transparency and regularity, highlighting the need to strengthen accounting support to guarantee compliance and avoid penalties.