Internal Revenue Service updates rules on DCTFWeb — Portuguese (Brazil)

The Internal Revenue Service published this Monday, July 18, the Normative Instruction RFB nº 2.094, of July 15, 2022, which promotes changes regarding the Declaration of Federal Tax Debts and Credits (DCTF) and the Declaration of Tax Debts and Credits Social Security and Other Entities and Funds (DCTFWeb).

The Normative Instruction postpones the start of mandatory delivery of the DCTFWeb by public administration bodies, international organizations and other extraterritorial institutions to November 2022, regarding the triggering events that occurred in October of the same year. The date previously scheduled was July, referring to the events of June of this year.

In addition, it is defined that states, the Federal District and municipalities, including their autarchies and foundations, must no longer report in the DCTF, nor in the DCTFWeb, the withholding income tax (IRRF) on amounts paid by them or their autarchies and foundations to individuals or legal entities hired to supply goods or services. The amendment adapts the infra-legal rules to the provisions of arts. 157 and 158 of the Federal Constitution.

Another novelty is the end of the need to renew the DCTFWeb without movement. Until then, companies without activity were required to send at least one statement in January of each year, informing that they did not have taxable events. With the new rule, it is enough to transmit the declaration without movement once, without having to inform the situation again until a declaration with taxes is delivered.

Finally, the IN defines new guidelines for the coming year.

As of January 2023, social security contributions and social contributions due as a result of decisions handed down by the labor court, today declared via the Collection Guide of the Guarantee Fund for Time of Service and Social Security Information (GFIP) will be declared via DCTFWeb. ). And as of June 2023, DCTFWeb will replace the DCTF as an instrument for acknowledging debt and setting up tax credits related to IRPJ, IRRF, CSLL, PIS/Pasep and Cofins withheld at source.

About Yadunandan Singh

Born in 1992, Yadunandan approaches the world of video games thanks to two sacred monsters like Diablo and above all Sonic, strictly in the Sega Saturn version. Ranging between consoles and PCs, he is particularly fond of platform titles and RPGs, not disdaining all other genres and moving in the constant search for the perfect balance between narration and interactivity.

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