{"id":9232,"date":"2022-08-22T19:48:37","date_gmt":"2022-08-22T19:48:37","guid":{"rendered":"https:\/\/pryorglobal.com\/?p=9232"},"modified":"2022-08-25T14:37:34","modified_gmt":"2022-08-25T14:37:34","slug":"saiba-tudo-sobre-a-extincao-da-dirf","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/saiba-tudo-sobre-a-extincao-da-dirf\/","title":{"rendered":"Learn all about the abolishment of the DIRF"},"content":{"rendered":"
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Declaration already has an end date<\/em><\/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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On July 20, the Official Gazette published the Normative Instruction RFB No. 2096, which deals with the extinction of the Withholding Income Tax Return (DIRF<\/strong>) as of January 1, 2024. From then on, the information will be declared only in the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf<\/strong>).<\/p>

DIRF, which exists since 1998, is the declaration made by the PAYING SOURCE, i.e., the one who makes payments and withholds income tax at the source. Currently, the information regarding the immediately previous calendar year must be sent to the Federal Revenue<\/strong> (RF<\/strong>) by 11:59:59 pm on the last working day in February.<\/p>

The abolishment of the DIRF is not exactly a surprise for the accounting category. The change comes mainly because the EFD-Reinf, one of the modules of the Public Digital Bookkeeping System<\/strong> (SPED<\/strong>), has a more complex interface compared to the current declaration.<\/p>

The aim is to simplify and unify the submission of information, since the EFD-Reinf is an accessory obligation that serves to report income paid and withholdings of income tax and social contributions, except those related to labor (reported by eSocial<\/strong>).<\/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 Normative Instruction RFB No. 2.043, of August 12, 2021, will come into force with the following changes:<\/p>

I – companies that provide and contract services performed through the assignment of labor or contract work, pursuant to art. 31 of Law No. 8.212, of July 24, 1991;<\/p>

VI – the sponsoring company or entity that has destined resources to the sports association referred to in item V;<\/p>

VII – entities that promote sports events held in the national territory, in any sports modality, in which at least one (1) sports association participates, that keeps a professional soccer team; and<\/p>

VIII – the individuals and legal entities listed in art. 2 of Normative Instruction RFB no. 1.990, of November 18, 2020. To read the regulation in full, click here<\/strong><\/a>.<\/p>

It is important to note that, although the DIRF will be abolished in 2024, it will still be necessary to make the declaration regarding the facts that occurred in 2023, and only in 2025 you will need to deliver the facts that occurred in 2024 exclusively in the EFD-Reinf.<\/p>

To help you with your tax and accounting tasks, you can count on Pryor Global<\/strong><\/a>. We have a specialized risk mitigation team that helps your company comply with the various existing regulations<\/a>. Contact us<\/a> <\/strong>and learn more!<\/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":"

On July 20, the Official Gazette published the Normative Instruction RFB No. 2096, which deals with the extinction of the Withholding Income Tax Return (DIRF) as of January 1, 2024. From then on, the information will be declared only [...]<\/p>","protected":false},"author":10,"featured_media":9253,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[263,255],"tags":[],"class_list":["post-9232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-backoffice-outsourcing","category-terceirizacao-de-backoffice"],"yoast_head":"\nSaiba tudo sobre a extin\u00e7\u00e3o da DIRF<\/title>\n<meta name=\"description\" content=\"Declara\u00e7\u00e3o j\u00e1 tem data para acabar. Sua extin\u00e7\u00e3o n\u00e3o \u00e9 exatamente uma surpresa para a categoria cont\u00e1bil. 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