The Federal Revenue Service abolishes the DCTF and sets new rules for DCTFWeb in 2025

The measure changes the deadline for submitting DCTFWeb starting in January 2025

Issued in the Official Daily Government Newspaper on December 5, Regulatory Instruction RFB No. 2,237/2024 terminates the DCTF (Statement of Federal Tax Liabilities), revoking the rule that created it and replacing this obligation with DCTFWeb starting in January 2025.

With this change, taxpayers need to pay attention to the new procedures and rules defined.

Understand what changes in the submission of DCTFWeb

The DCTFWeb was already mandatory for a number of federal taxes, but it did not include, for example, IPI (Tax on Industrialized Products), Corporate Income Tax (IRPJ), and others, which will now be included, requiring taxpayers to declare through this means starting in January 2025.

Additionally, a new requirement is that, from January 1, 2025 onwards, the monthly DCTFWeb must be submitted by the 25th of the following month (instead of the 15th) after the occurrence of the taxable events:

Also check the deadlines for specific declarations, when there are amounts to be reported:

Base for filling out the DCTFWeb

The DCTFWeb must be prepared based on the information provided through eSocial, EFD-Reinf, and the Tax Inclusion Module (MIT). The latter will replace the current tax DCTF in applicable cases.

Penalties

In the issued IN, the Federal Revenue Service also outlined the penalties that may be applied in cases where the DCTFWeb is not submitted within the established deadlines or is submitted incomplete or with errors.

The taxpayer will be notified to submit the declaration or provide clarifications, as the case may be, within the stipulated deadline and will be subject to the following fines:

• 2% per calendar month or fraction, applied to the amount of taxes reported in the DCTFWeb, even if fully paid, in the case of non-submission or late submission of the declaration, limited to 20%.
• R$ 20 for each group of ten incorrect or omitted pieces of information. For the purpose of applying the fine, the initial term will be the day after the deadline for submitting the declaration, and the final term will be the date of submission or, in the case of non-submission, the date of issuance of the infraction notice or notification of assessment.

The legislation also provides for cases where the fine can be reduced and establishes minimum amounts for collection.

Tax Compliance

DPC team monitors all legislative changes, ensuring that the client meets tax requirements efficiently, minimizing the risk of penalties. Count on this support: dpc@dpc.com.br