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DCTFWeb: The beginning of filing for group 3 is postponed
The Special Secretariat of the Internal Revenue Service of Brazil, with the publication of the Normative Instruction 1,906, on Aug-15-2019, changed the beginning of the obligation to file the Statement of Debts and Tax Credits and other Federal Entities and Funds (DCTFWeb) for taxpayers in group 3 for a date to be established in a specific normative instruction. Previously, it was planned for the calculation period 10/2019.
Group 3 consists of companies earning revenues of less than BRL 4.8 million during 2017, companies opting for Simples Nacional, individual employer (except domestic), individual rural producer and non-profit entities.
It is noteworthy that such a delay is due to the process of change being analyzed for eSocial and EFD-reinf because the DCTFWeb is an obligation dependent of information it receives from these two systems.
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