DIRF 2024 deadline ends tomorrow, February 29th!
The year 2024 is the last year for the presentation of the Declaration of Income Tax Withheld at Source (DIRF), which contains data on federal withholdings, including:
Income Tax Withheld at Source (IRRF);
Social Integration Program (PIS);
Public Servant Assets Training Program (Pasep);
Contribution on Net Profit (CSLL);
Contribution to Social Security Financing (Cofins) .
It is worth remembering that this ancillary obligation has been extinguished since January 2024, giving way to the Digital Tax Bookkeeping of Retentions and Other Tax Information (EFD-Reinf), bringing the information in an integrated manner with eSocial and the Declaration of Federal Social Security Tax Debits and Credits and Other Entities and Funds (DCTFWeb).
This year, the DIRF delivery deadline is February 29th, so it is essential to hurry to deliver the obligation, since, if it is not sent, there will be penalties, in which the taxpayer will be subject to a fine of 2% at the calendar month or fraction.
DIRF 2024 must be submitted by individuals and legal entities paying or crediting income in operations that were subject to IRRF, PIS/PASEP, Cofins and Social Contributions Retained at Source (CSRF).
Even if the withholdings only occurred for a single month of the 2023 calendar year, the DIRF must be submitted, as a taxpayer or third-party representative.
Furthermore, individuals and legal entities that have made remittances abroad, even if no income tax has been withheld, are also required to declare.
Source: Accounting Portal
