DIRBI: list of benefits subject to reporting has been extended

Companies have until October 20 to retroactively submit data for new items from the reference periods of January to August

On September 6, the Federal Revenue Service issued RFB Normative Ruling No. 2,216/2024, expanding the list of information required in the Tax Incentives, Reliefs, Benefits, and Exemption Report (DIRBI).

The new rule adds 27 items to the annex of RFB Normative Ruling No. 2,198/2024, which originally established the reporting obligation. This change enhances fiscal oversight of special tax regimes and affects key sectors such as petrochemicals, infrastructure, and technology.

The benefits that are now subject to reporting include:

Deadline and compliance

The new information (items 17 to 43), related to the reference periods from January to August of this year, must be submitted or rectified by October 20.

It is important to note that, for the previous items (1 to 16), the October report will only cover data for August.

The DIRBI must be used to report tax credits and the amounts of taxes and contributions that remain unpaid due to the granting of benefits and incentives.

Fulfillment of ancillary obligations

Domingues e Pinho Contadores' team of experts provides comprehensive solutions, covering everything from the preparation of ancillary obligations to the submission and rectification of data. You can count on our support: dpc@dpc.com.br.