Federal Revenue Service abolishes Dirf as of 2024

Tax obligation will be replaced by the EFD-Reinf

On July 20, the Federal Revenue Service published the Normative Instruction RFB No. 2,096/2022, which abolished the Withholding Income Tax Return (Dirf) ancillary obligation as of 2024, and introduced new provisions for the submission of the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf).

Individuals and companies that are legally required to file the Dirf will also be required to submit the EFD-Reinf pertaining to taxable events taking place as of January 1, 2024.

Nevertheless, it is worth pointing out that taxpayers must still submit the Dirf in 2023 and 2024 when reporting taxable events for the years of 2022 and 2023, respectively. Therefore, both obligations must be filed in the upcoming two years. Only from 2025 onwards, will taxable events taking place in 2024 be reported exclusively via the EFD-Reinf.

Taxpayers should keep an eye out for the publication of new layouts on the EFD-Reinf web portal, which will accommodate the tax obligations currently reported through the Dirf.