When the taxpayer files the DCTFWeb (Federal Tax Debts and Credits Statement )confesses debts of social security contributions and contributions intended to third parties.
DCTFWeb is generated from information provided in eSocial and EFD-Reinf, digital bookkeeping that are part of SPED (Public Digital Bookkeeping System). The statement can be edited and transmitted through its system, accessible at the Federal Revenue e-CAC, which then generates its DARF for payment.
The taxpayers required to file the DCTFWeb are listed in Article 2 of the RFB Normative Instruction 1787/2018, and they must be attentive to its annual version, whose filing period ends on December 20.
a) Monthly DCTFWeb: is the standard statement, transmitted by the 15th of the month following the occurrence of the taxable events;
b) Annual DCTFWebl: for the provision of the Christmas Bonus amounts paid to workers information, transmitted once a year until December 20 of each year; and; e
c) Daily DCTFWeb: for the provision of information related to the revenue from sports shows held by a sports association that maintains a professional soccer club, transmitted by the organizing entity until the 2nd business day after the event.
There is no annual DCTFWeb with no registered operations - with no taxable event. Therefore, it is not necessary to submit a statement with no Christmas Bonus recorded.
The company that fails to transmit the Annual DCTFWeb within the deadline is subject to the payment of a penalty corresponding to 2% per calendar month or fraction, levied on the amount of contributions informed in the DCTFWeb, even if fully paid, limited to 20%, and observing the minimum penalty amount plus legal increases.
The minimum penalty applicable if the statement is filed after the deadline BRL 200.00, in the case of omission of the statement with no taxable events, and BRL 500.00 for other cases.
The minimum penalty will be reduced in 90% for the MEI and 50%, for the ME and EPP included in the Simples Nacional.
Observing the minimum penalty amount, they will be reduced in:
a) 50%, when the statement is presented after the deadline, but before any official procedure;
b) 25%, if the statement is presented within the period fixed in the summons.
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