Who must submit the 2022 Dirf?

The 2022 Dirf refers to the calendar year of 2021 and is mandatory for every taxpayer, both individuals or corporations, that have paid or have been paid earnings on which there has been Withholding Income Tax (Imposto de Renda Retido na Fonte, or IRRF), even if this has only happened in one single month of the reference year.

Special cases

Companies dissolved due to a liquidation, a merger, a consolidation, or a total spin-off, must submit the Dirf regarding the calendar year in which it has been dissolved up to the last business day of the subsequent month to the event’s occurrence. The exception is when it takes place in January, in which case the Dirf may be submitted up to the same calendar year’s March’s last business day.

What hast to be informed in the Dirf?

• The earnings paid to an individual residing in Brazil;
• The withheld income tax and contributions, the earnings paid or received by the beneficiaries;
• The payment, credit, deliver, employment, or shipment to people residing abroad;
• Payments made to corporate collective health assistance insurances.

Not complying with the deadline may lead the taxpayer to a fine

The taxpayer that doesn’t submit the 2022 Dirf within the deadline is going to be subject to a fine of 2% on the amount of taxes and contributions detailed on the statement, per calendar month.

The minimum value is BRL 200.00 for individuals, inactive corporations and those who opt for the Simples Nacional system. In the remainder of cases, the taxpayer is going to pay a fine of no less than BRL 500.00.

There are also penalties in the cases in which there are mistakes and omissions on in the declaration.

Leave 2022 Dirf under specialized care

Both individual and corporate taxpayer may count on the support of Domingues e Pinho Contadores’ team for filling out the information that must be declared, transferring the declaration, and following up its processing. This support ensures the compliance with the submission, allowing the client to be at ease with this annual tax obligation.