Federal Revenue Service limits Withholding Income Tax deductions reported on DCTFWeb

As of September 2023, credits from tax withholdings, child benefits and maternity allowances can only be offset via PER/DCOMP Web

The Federal Revenue Service has announced that, as of the September 2023 reporting period, child benefits, maternity allowances and tax withholdings provided for in Law No. 9,711/1998 can no longer be deducted from the Withholding Income Tax (IRRF) reported in the Statement of Federal Tax-Related Liabilities and Credits (DCTFWeb).

As a result, the balance of such deductions and withholdings will no longer be subject to automatic offsetting within the bookkeeping of earnings paid and reported on the DCTFWeb. Such credits will only be reimbursed or offset by means of a request placed on the Electronic Request for Rebate, Refund or Reimbursement claims and Tax Offset Statement (PER/DCOMP Web).

It should be noted that this restriction does not apply to statements filed before September 2023 (May to August), even if they have been submitted at a later date.

Specialized support for offsetting credits

DPC has professionals dedicated to providing one-off or ongoing consulting services to clients who wish to find credit recovery opportunities and request tax offsets or refunds via PER/DCOMP Web. You can count on our support: dpc@dpc.com.br.