Annual DCTFWeb must be submitted by December 20

Taxpayers should be aware of the approaching deadline for the Annual DCTFWeb. The deadline for submitting this version of the statement, concerning 13th salary amounts paid to workers, is December 20th.

Through the Annual DCTFWeb, social security contributions levied on the Christmas bonus are declared. The statement is generated from the submission of eSocial regarding the 13th salary payment. This statement category does not receive information from EFD-Reinf, as the Monthly DCTFWeb does, for example.

Therefore, after submitting the eSocial related to the 13th salary for 2021, the 2021 Annual DCTFWeb will be automatically created, with an “in progress” status. It is necessary to edit the statement in order to change information concerning offsetable credits, or to transmit them. After submission, the issuance of the payment form is enabled.

Read also: New groups will be required to send the DCTFWeb from October 2021

Statements of inactivity

The Annual DCTFWeb should only be submitted when there are values to inform. There is no need to send a statement of inactivity, with no taxable events.

Penalties

Failure to submit this annual obligation on time will result in penalties to the company. The fine corresponds to 2% per calendar month or fraction, levied on the value of contributions informed in DCTFWeb, even if fully paid, limited to 20%, and considering the minimum fine value.

The minimum fine for late submission is BRL 200, if there is omission of the statement without taxable events, and BRL 500 in other cases.

Specialized support

DPC supports companies and individuals in complying with all tax obligations, in order to ensure taxpayer compliance in the tax area. Contact us: dpc@dpc.com.br.