Federal Revenue extends the deadlines for submission of the DCTF and EFD-Contributions

The Federal Revenue of Brazil (RFB) continues to take measures against the crisis generated by the coronavirus pandemic COVID-19, publishing its Normative Instruction (IN) RFB no. 1.932 / 2020, which exceptionally extends the deadline for filing the Declaration of Federal Tax Debts and Credits (DCTF) and the Digital Tax Bookkeeping of the Contribution to PIS / Pasep, the Contribution for the Financing of Social Security (Cofins) and the Social Security Contribution on Revenue (EFD-Contributions).

The new delivery dates are:

DCTF

Delivery was extended to the 15th working day of July 2020 (July 21, 2020), for the DCTF originally scheduled to be transmitted in April, May and June 2020.

Note: In normal situations, the DCTF must be presented by the 15th business day of the 2nd month following the occurrence of the taxable events (article 5 of IN RFB 1599/2015).

EFD-Contributions

Its submission deadline was changed on the 10th working day of July 2020 (July 14, 2020), for EFD-Contributions originally scheduled to be transmitted in April, May and June 2020, including in cases of extinction, incorporation, merger and total or partial spin-off.

Note: The normal transmission period is the 10th business day of the 2nd month following the one referring to the bookkeeping, including cases of extinction, incorporation, merger and total or partial spin-off (article 7 of IN RFB 1252/2012).