New federal accessory obligation: Dirbi

It will contain information relating to tax credit amounts relating to taxes and contributions that were no longer collected due to the granting of incentives, waivers, benefits and immunities of a tax nature enjoyed by the legal entities included in the Single Annex, summarized above

Knowledge

20.06.2024 - 08:19:00 | 2 reading minutes

On June 18, 2024, RFB Normative Instruction No. 2,198/2024 was published, which provides for a new ancillary obligation to be delivered to the Brazilian Federal Revenue Service (RFB), the Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature - Dirbi.

Dirbi must be delivered by all legal entities that enjoy any of the tax benefits provided for in the Single Annex of IN RFB nº 2,198/2024. Below is a table summarizing these benefits:



Dirbi will contain information relating to tax credit amounts relating to taxes and contributions that were no longer collected due to the granting of incentives, waivers, benefits and immunities of a tax nature enjoyed by the legal entities included in the Single Annex, summarized above.

The following are exempt from submitting this declaration:

a) Legal entities that do not make use of the tax benefits and incentives mentioned in the table;
b) Legal entities that, as a rule, make use of tax benefits and incentives, however, there were no facts to be reported in the period;
c) Companies opting for Simples Nacional, except those subject to CPRB coverage;
d) Individual Microentrepreneur (MEI); It is
e) legal entities and other entities beginning their activity, in relation to the period between the month in which their constituent acts are registered and the month prior to that in which their registration with the CNPJ takes place.

The DIRBI must be delivered monthly, using e-CAC's own forms, by the twentieth day of the second month following the calculation period.

Any legal entity that fails to deliver, or delivers late, will be subject to the following penalties, calculated per month or fraction, levied on gross revenue:
a) 0.5% on gross revenue of up to R$1,000,000.00;
b) 1% on gross revenue from R$1,000,000.01 to R$10,000,000.00; It is
c) 1.5% on gross revenue above R$10,000,000.00.

These fines are limited to 30% of the value of the tax benefit enjoyed.

Furthermore, a fine of 3%, not less than R$500.00, will be applied to the omitted, inaccurate or incorrect amount.

If you have any questions, please contact our specialized tax team.