[Free translation]
The Brazilian Internal Revenue Service regulated the taxpayers 'use of the Federal Taxpayers' Debt Statement and of Other Entities and Funds (DCTFWeb) by means of Normative Instruction RFB No. 1,787 / 2018 (DOU dated 08/02/2018) , which among the main rules established, we highlight the following:
a) This Declaration must be prepared from the information provided in the deeds of eSocial or EFD-Reinf, which will be accessed by the taxpayer via the RFB e-CAC portal;
b) It must be submitted monthly, until the 15th (fifteenth) day of the month following the occurrence of the generating facts, centrally by the parent institution, and digitally signed, with the exception of the MEI and the ME and EPP opting for the National Simples that have up to 1 (one) employee, who can sign and transmit by means of access code;
c) It should contain information on the following social security contributions:
(i) those of companies (CPP) relating to the remuneration paid or credited to the insured persons in their service, and those of the employees, related to their contribution salary, respectively referred to in letters "a" and "c" sole paragraph of art. 11 of Law 8212/1991;
(ii) imposed as a substitute for incidents on the sheet and payment, including those related to the Social Security Contribution on Gross Revenue (CPRB), and
(iii) intended for other entities or funds.
d) The DCTF generated through the Declaration Generating Program (PGD) is still mandatory. However, the CPRB will no longer be presented through this Declaration, and will be informed in the DCTFWeb from the beginning of its obligation;
e) There will also be the Annual DCTFWeb, to provide information regarding the 13th salary, which will be transmitted until December 20; and DCTFWeb Daily, for the provision of information regarding revenue from sports shows held by a sports association that maintains a professional football club, with delivery deadline up to the 2nd business day after the performance of the show;
f) DCTFWeb will replace GFIP, and the obligatory period will begin with the following competences:
(i) in July 2018, for companies with revenues, in calendar year 2016, above 78 million;
(ii) for other taxpayers, the delivery will be from January 2019, with the exception of public entities, which will start sending in July 2019;
(iii) legal entities that are immune and exempt from IRPJ, even if they have billed in 2016, above 78 million, must send the declaration from January 2019;
(iiii) already for taxpayers who anticipate the use of Social and even immune or exempt, are obliged to delivery from the jurisdiction of July 2018;
Finally, we recommend reading the entire Normative Instruction above, located on the RFB website, through the link http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=89949.
