{"id":7149,"date":"2021-12-07T19:50:32","date_gmt":"2021-12-07T19:50:32","guid":{"rendered":"https:\/\/pryorglobal.com\/?p=7149"},"modified":"2021-12-09T20:41:19","modified_gmt":"2021-12-09T20:41:19","slug":"entrega-da-dctfweb-anual-vai-ate-20-de-dezembro","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/entrega-da-dctfweb-anual-vai-ate-20-de-dezembro\/","title":{"rendered":"Annual DCTFWeb Delivery Runs By December 20"},"content":{"rendered":"
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We must pay attention to deadlines so as not to incur in fines \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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All companies must comply with a series of legal obligations to ensure their business full operation and avoid fines and sanctions that could compromise the budget. One of these obligations is the Declaration of Federal Social Security Tax Debits and Credits and Other Entities and Funds, or simply DCTFWeb<\/strong>, a document informing all social security contributions made by the taxpayer to third parties.<\/p>\n

DCTFWeb presentation was instituted in 2018, when it replaced the FGTS Collection and Social Security Information Form (GFIP<\/strong>). The declaration is filled out based on the information contained in the bookkeeping of the Public Digital Bookkeeping System (SPED) and the Electronic Service for Works Measurement (Sero). The system receives all data automatically, in addition to calculating the balance and issuing the DARF<\/strong> (Federal Revenue Collection Document) after sending the declaration.<\/p>\n

According to Article 4 of Normative Instruction RFB No. 2005, of January 29, 2021<\/a>, the following are required to send the declaration:<\/p>\n

I – legal entities governed by private law in general and those equivalent to companies under the terms of \u00a7 1;<\/p>\n

II – the budget management units referred to in item II of the caput of art. 3;<\/p>\n

III – the consortia referred to in articles 278 and 279 of Law No. 6,404, of December 15, 1976, when they carry out, in their own name:<\/p>\n

a) hiring of an insured worker under the General Social Security System (RGPS);<\/p>\n

b) acquisition of rural production from individual rural producers;<\/p>\n

c) sponsorship of a professional football team; or<\/p>\n

d) hiring of a company to provide a service subject to the retention referred to in art. 31 of Law No. 8,212, of July 24, 1991;<\/p>\n

See the others here<\/a>.<\/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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Be alert to deadlines<\/strong><\/h2>\n

As a rule, DCTFWeb is done monthly and must be delivered by 11:59 pm on the 15th of the month following the occurrence of the triggering events. The September 2021 declaration, for example, must be submitted by October 15, 2021. However, there are two other ways of submitting, namely:<\/p>\n

Daily DCTFWeb<\/strong>: referring to revenue from sporting events, with delivery period up to the 2nd business day after the event.<\/p>\n

Annual DCTFWeb<\/strong>: related to the Christmas bonus payment, with delivery date until December 20th<\/u><\/strong>. This declaration is created automatically from the transmission of eSocial referring to the payment of the Annual Christmas Bonus Salary<\/strong>, but it is necessary to edit it in order to adjust the information about the binding credits.<\/p>\n

Fines and penalties<\/strong><\/h2>\n

When taxpayers, obligated to submit the DCTFWeb, do not deliver the declaration or send it late, with errors or omissions, they will be subject to a fine of (Article 14, paragraphs I and II, of Normative Instruction RFB No. 2005, of January 29 of 2021):<\/p>\n

I – 2% (two percent) per calendar month or fraction, levied on the amount of taxes and contributions reported in DCTF or contributions reported in DCTFWeb, even if fully paid, in case of failure to deliver the declaration or delivery after the deadline, limited to 20% (twenty percent), subject to the provisions of \u00a7 3; and<\/em><\/p>\n

II- R$ 20.00 (twenty reais) for each group of 10 (ten) incorrect or incomplete information.<\/p>\n

\u00a0<\/em>In addition, according to item 3, the minimum fine to be applied will be:<\/p>\n

I – R$ 200.00 (two hundred reais), in case of omission of declaration without the occurrence of triggering events; or<\/p>\n

II – R$500.00 (five hundred reais), in other cases.<\/p>\n

\u00a0<\/em>At Pryor Global<\/strong><\/a>, we help companies meet all legal obligations through tailored solutions for each business. Talk to one of our experts<\/a> to find out how we can help you.<\/p>\n

<\/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":"

All companies must comply with a series of legal obligations to ensure their business full operation and avoid fines and sanctions that could compromise [...]<\/p>","protected":false},"author":10,"featured_media":7156,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[263,255],"tags":[],"class_list":["post-7149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-backoffice-outsourcing","category-terceirizacao-de-backoffice"],"yoast_head":"\nEntrega da DCTFWeb anual vai at\u00e9 20 de dezembro<\/title>\n<meta name=\"description\" content=\"Qualquer empresa precisa cumprir uma s\u00e9rie de obriga\u00e7\u00f5es legais para garantir o pleno funcionamento do seu neg\u00f3cio e evitar multas e san\u00e7\u00f5es que podem comprometer o or\u00e7amento. Uma dessas obriga\u00e7\u00f5es \u00e9 a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais Previdenci\u00e1rios e de Outras Entidades e Fundos, ou DCTFWeb. Saiba mais detalhes aqui.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pryorglobal.com\/en\/entrega-da-dctfweb-anual-vai-ate-20-de-dezembro\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entrega da DCTFWeb anual vai at\u00e9 20 de dezembro\" \/>\n<meta property=\"og:description\" content=\"Qualquer empresa precisa cumprir uma s\u00e9rie de obriga\u00e7\u00f5es legais para garantir o pleno funcionamento do seu neg\u00f3cio e evitar multas e san\u00e7\u00f5es que podem comprometer o or\u00e7amento. 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