Federal Revenue changes DCTFWeb schedule of April / 2019

The Federal Revenue on Apr-22-2019 changed some of the rules of mandatory reporting at the DCTFWeb (Online Statement of Debits and Credits Federal Social Security Tax and Other Entities and Funds) for the 2nd eSocial Group through the publication of RFB Normative Instruction 1884.

26/04/2019

ARTICLE

Federal Revenue changes DCTFWeb schedule of April / 2019


The Federal Revenue on Apr-22-2019 changed some of the rules of mandatory reporting at the DCTFWeb (Online Statement of Debits and Credits Federal Social Security Tax and Other Entities and Funds) for the 2nd eSocial Group through the publication of RFB Normative Instruction 1884.

With the change, the entities that make up the Grupo 2 - Entidades Empresariais (Group 2 - Business Entities), of Annex V of RFB Normative Instruction 1634/2016, with revenues greater than four million eight hundred thousand Brazilian Reais (BRL 4,800,000.00) in the calendar year of 2017, are required to file DCTFWeb for the triggering events occurring as of April 1, 2019.

Therefore, other business entities (with revenues of less than BRL 4.8 million), which would be required from April 2019, should only report to DCTFWeb for the triggering events occurring as of October 1, 2019.

The statement must be reported by the 15th day of each month following the occurrence of the triggering events.

After using the DCTFWeb to confess the contributions to social security and due to other entities and funds (third parties), the payment of these contributions must exclusively be made by means of a DARF, issued at the application itself.

In order to help understanding the influence of the change in the DCTFWeb schedule, check the following table, published by the Federal Revenue:


DCTFWeb Requirements Table


First Group (as of August/2018)

Second Group (as of April/2019)

Third Group (as of October/2019)

Revenues greater than BRL 78 million in calendar year 2016

Revenues greater than BRL 4.8 million in calendar year 2017

All other required, except public agencies and international organizations.

Companies that opted for early joining.

.

Companies incorporated after calendar year 2017, regardless the revenue.



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