As of July 2024, companies will have to submit a monthly declaration of Tax Incentives, Waivers, Benefits and Immunities (DIRBI). This declaration must be made by the company’s head office and aims to inform the amounts of tax credit relating to federal taxes and contributions that the organization failed to pay due to the granting of tax incentives.
Introduced by IN RFB No. 2198/2024, this obligation is aimed at all legal entities, including those that are equated, immune or exempt, consortia acting in their own name, with individual microentrepreneurs and companies opting for Simples Nacional being exempt from compliance, unless, in the latter case, the company opting for Simples is subject to the payment of the Social Security Contribution on Gross Revenue (CPRB).
Check out the tax incentives that need to be reported in the DIRBI:
Deadlines
The filing of the DIRBI will be mandatory in relation to tax benefits enjoyed from January 2024 onwards. DIRBI must be submitted for the calculation periods from January to May 2024 by July 20, 2024.
After that, it must be submitted monthly, by the twentieth day of the second month following the tax period.
Benefits relating to Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) must be reported by the following deadlines:
- For quarterly calculation periods: in the declaration for the month in which the quarter ends;
- For annual calculation periods: in the December declaration.
The declaration will be made on specific e-CAC forms, available on the website of the Brazilian Federal Revenue Service, and a digital signature using a digital certificate is mandatory.
Penalties for delay or omission
A company that fails to declare or submits the DIRBI late will be subject to payment of penalties that vary according to the organization’s gross revenue, limited to 30% of the value of the benefits enjoyed:
- 0.5% on gross revenue of up to R$1,000,000.00;
- 1% on gross revenue of R$1,000,000.01 to R$10,000,000.00; and
- 1.5% on gross revenue above R$10,000,000.00.
In addition, a fine of 3%, not less than R$500.00, will be imposed on the omitted, inaccurate or incorrect amount, regardless of the penalties set in percentages.
Our tax team is on hand to ensure that your operations comply with the law.
