DEFIS 2024: its importance, delivery deadline and the measures necessary to maintain business tax regularity.
With the Socioeconomic and Tax Information Declaration (DEFIS) deadline approaching at the end of March, many companies are looking for understanding, especially considering the frequent confusion with Corporate Income Tax (IRPJ). Both declarations have similar functions, however, the company is prevented from sending the monthly Simples Nacional declaration and calculating its tax.
DEFIS, used to inform the Federal Revenue of economic, social and fiscal data of companies in Simples Nacional, has the purpose of communicating and proving to the Federal Government the taxes collected. Its declaration is mandatory annually for companies in Simples Nacional, excluding MEI.
Differences between DEFIS and IRPJ
DEFIS differs from IRPJ in its function and necessary information. While the IRPJ is for companies in Presumed Profit or Real Profit, DEFIS covers similar information, but specific to Simples Nacional. In IRPJ, payment is made via Darf, while in Simples Nacional it is monthly through DAS.
Who must declare DEFIS?
DEFIS is mandatory for all companies taxed by Simples Nacional, except MEI, regardless of revenue in the previous year.
The declaration must be made by March 31st of each year, covering socioeconomic information from the previous year. Transmission is done via PGDAS-D, available on the Federal Revenue website, using a digital certificate, access code or electronic power of attorney.
Information required in DEFIS
Simples companies must report capital gains, expenses, accounting profit (if applicable), personal data of partners, number of employees, bank balance, and changes of address.
Consequences of non-delivery
The fine for late delivery of the DEFIS is 2% per calendar month, limited to 20% of the total amount of taxes and contributions calculated in the calendar year. Furthermore, the monthly DAS calculation is only released after the previous year's declaration. Delay can result in fines and interest on the payment of the DAS, leading to the inactivation of municipal and state registrations, preventing the issuance of invoices and even loss of the CNPJ.
Avoiding errors in filling out and delivery
Monthly accounting advice is recommended to optimize the process, ensuring correct data and on-time delivery. Knowing your tax obligations is crucial to avoid problems with the tax authorities and promote business growth.
Source: Accounting Portal/Fenacon
