{"id":13041,"date":"2024-07-30T11:33:54","date_gmt":"2024-07-30T14:33:54","guid":{"rendered":"https:\/\/www.pryorglobal.com\/?p=13041"},"modified":"2024-08-05T10:45:20","modified_gmt":"2024-08-05T13:45:20","slug":"entenda-a-dirbi-nova-obrigacao-acessoria-da-receita-federal","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/entenda-a-dirbi-nova-obrigacao-acessoria-da-receita-federal\/","title":{"rendered":"Understand Dirbi, the Federal Revenue Service\u2019s new accessory obligation"},"content":{"rendered":"
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The Federal Revenue Service<\/strong> (RF) has established a new obligation for companies through RFB Normative Instruction No. 2,198\/2024<\/a>, published on June 18, 2024. The Declaration of Tax Incentives, Waivers, Benefits and Immunities (Dirbi<\/strong>) aims to collect information on the tax incentives used by companies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dirbi must include information on the amounts of taxes and contributions not paid due to tax incentives, waivers, benefits and immunities enjoyed by the companies listed in the Single Annex.<\/p>

Information on Corporate Income Tax (IRPJ<\/strong>) and Social Contribution on Net Profits (CSLL<\/strong>) benefits must be provided as follows: if the calculation period is quarterly, in the declaration for the closing month of the quarter; if it is annual, in the December declaration.<\/p>

The Dirbi must be submitted by the 20th of the second month after the calculation period. Therefore, the declaration for July must be submitted in September. To prepare the declaration, you need to access the e-CAC portal<\/a>.<\/p>

The following companies are exempt from submitting the Dirbi: micro and small-sized companies classified as Simples Nacional, in accordance with Complementary Law 123 of December 14, 2006, during the period in question<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The company that fails to submit the Dirbi within the established deadline or submits it late will be subject to the following penalties, calculated per month or fraction thereof, on its gross revenue for the period:<\/p>

I – 0.5% on gross revenue of up to R$ 1,000,000.00;<\/p>

II – 1% on gross revenue of R$ 1,000,000.01 to R$ 10,000,000.00;<\/p>

III – 1.5% on gross revenue above R$ 10,000,000.00 under this regime; individual micro-entrepreneurs; and companies and other entities just starting up, during the period between the month in which the articles of incorporation were registered and the month prior to registration with the CNPJ.<\/p>

The creation of Dirbi has caused discontent in some communities. In response, the Federal Accounting Council (CFC), together with Fenacon and Ibracon, sent a letter asking for this requirement to be removed or, if this is not possible, for the deadlines to be revised and the penalties to be reduced.<\/p>

But Pryor is here to help you. Our aim is to add value to companies through efficient accounting management and intelligent solutions, using advanced technology for data processing and analysis.<\/p>

Our service complies with all accounting, tax and labor regulations, allowing us to optimize the productivity of our clients\u2019 internal processes.<\/p>

Talk to our team now and find out more about our solutions!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

The Federal Revenue Service (RF) has established a new obligation for companies through RFB Normative Instruction No. 2,198\/2024, published on June 18, 2024. The Declaration of Tax Incentives, Waivers, Benefits and Immunities (Dirbi) aims to collect information on the tax incentives used by companies.<\/p>","protected":false},"author":12,"featured_media":13042,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-13041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bps-business-process-solutions"],"yoast_head":"\nEntenda a Dirbi, nova obriga\u00e7\u00e3o acess\u00f3ria da Receita Federal<\/title>\n<meta name=\"description\" content=\"O fechamento anual \u00e9 um momento bastante movimentado para os departamentos financeiro e cont\u00e1bil de toda e qualquer empresa. 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