Federal Revenue warns on start period of EFD-Reinf deployment

 

On Feb-02-2018, Federal Revenue of Brazil (RFB) disclosed at SPED Portal an information on the stages of the schedule for the production of the Digital Tax Withholding and Other Tax Information (EFD-Reinf).

This is a reminder on importance of the issue in companies’ routine, which should bring many changes during 2018. The calendar was originally published with the RFB Normative Instruction 1701, of Mar-14-2017, and was changed by the Normative Instruction 1767/2017, on Dec-14-2017.

Beginning of Schedule

The publication highlights that the first group, composed of business entities with gross revenues greater than BRL 78,000,000.00 in 2016, should file EFD-Reinf from May-01-2018.

In addition, this group should pay social security contributions through a Darf generated at Federal Statement System for Social Security and Other Entities and Funds Federal Tax Debits and Credits (DCTFWeb) from July 2018, when GFIP will no longer be used.

Domingues e Pinho Contadores has previously disclosed the EFD-Reinf deployment dates, which have been fitted to eSocial schedule. Check the full schedule here.

DIRF replacement projection

It is anticipated that, at any future stage, EFD-REINF will replace the Withholding Income Tax Return (DIRF). However, according to RFB, "DIRF calendar year 2018 (DIRF 2019), may not be immediately replaced. Thus, taxpayers that are part of Group 1 (May 2018) should not file EFD-REINF event that will collect withholding taxes, called "R-2070 - Withholding Tax - IR, CSLL, Cofins, PIS/PASEP" information. It is worth mentioning that this event rules may change, requiring companies’ attention on a new act that may be published.