What is DCTF Web

What is DCTF Web 

DCTF Web stands for Declaração de Débitos e Créditos Tributários Federais Web. Never heard of it? You may be familiar with another acronym, GFIP, which stands for Guia de Recolhimento do FGTS e de Informações à Previdência Social. DCFT WEB is an evolution of GFIP or the new computerized tool that will replace it.

This is yet another attempt by the government to modernize tax collection and somehow make life easier for taxpayers. And as with anything new, doubts are common and deserve to be answered by those directly affected by the change.

And it is precisely with this in mind that we have put together today's post, detailing what the DCFT WEB is and how it should be filled in. At the end, we'll also explain how CLM Controller can be an ally in this process. Check it out!

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First understand what GFIP is

As already mentioned, the GFIP is the FGTS and Social Security Information Collection Form. There are two cases in which companies must send it monthly:

When the workers' FGTS is paid;

When informing data related to workers' remuneration and current employment relationship.

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What is DCTF WEB

The DCTF WEB is the accessory social security contribution through which taxpayers declare their social security debts. This report is used to generate the collection form to be paid, a document that replaces the Social Security Form - GPS.

It is important to note that the DCTF is generated from data extracted from e-Social and EFD-Reinf. Once the calculations have been transmitted, DCTFWeb receives them and promptly calculates all the debits and credits for each taxpayer, makes the necessary links, calculates what is due and after sending the statements generates the DARF for payment.

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Find out who is exempt from the declaration

According to Normative Instrument 1.787 of 2018, which instituted the DCTF WEB, the following are exempt from the declaration:

"I - individual taxpayers who do not have an insured RGPS worker providing them with services;

II - special insured persons;

III - individual rural producers who do not fall within the hypotheses set out in item VIII of item 2 above;

IV - public bodies in relation to statutory civil servants affiliated to their own pension schemes;

V - voluntary insured persons;

VI - the consortia referred to in articles 278 and 279 of Law 6.404/76, which are not included in the cases provided for in item III of item 2 above;

VII - MEIs, when they do not fall within the hypotheses set out in item VII of item 2 above;

VIII - special funds of an accounting or financial nature, not endowed with legal personality, created within the scope of any of the powers of the Union, the states, the Federal District and the municipalities;

IX - commissions without legal personality created by an international act signed by the Federative Republic of Brazil and one or more countries, for various purposes;

X - the prior conciliation commissions referred to in art. 625-A of Decree-Law no. 5,452/43;

XI - real estate investment funds or investment clubs registered on the Stock Exchange, in accordance with the rules established by the Securities and Exchange Commission (CVM) or the Central Bank of Brazil (BACEN), whose information, if any, will be provided by the financial institution responsible for managing the fund; and

XII - official international or foreign organizations operating in Brazil that do not have RGPS insured workers providing services to them."

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Timelines and deadlines

Normative Instrument 1.787 of 2018 also established a schedule for adherence to DCTF WEB, which is as follows:

- From August 2018: companies with a turnover of more than R$ 78 million;

- From January 2019: rest of private companies;

- From July 2019: public bodies.

When it comes to the periodicity of the declaration, be aware that the deadline for submission is the 15th of the month following the month in which the taxable events occurred. This deadline will be brought forward to the immediately preceding working day if the due date falls on a non-working day.

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Penalties for faults and omissions

In cases where the DCTFWeb is not submitted by the stipulated deadlines, or the declaration is simply not made or is made with inaccuracies, companies or public bodies will be subject to fines and other penalties.

For the cases in question, the following rules on fines are set out in RFB Normative Instruction No. 1,787:

of 2% per calendar month or fraction thereof, levied on the amount of contributions reported in DCTFWeb, even if fully paid, in the event of failure to submit this declaration or submission after the deadline, limited to 20%;

- of R$ 20.00 for each group of 10 pieces of incorrect or omitted information. For the purposes of imposing fines, the starting date is the day following the end of the deadline set for submitting the declaration, and the end date is the date of actual submission or, in the event of non-submission, the date on which the Notice of Infraction or Notice of Release is issued;

- The minimum fine to be applied will be R$ 200.00 in the case of failure to declare a taxable event; R$ 500.00 in other cases.

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How CLM Controller can help your company

Everything surrounding the calculation and payment of taxes must be treated with the greatest possible care by companies. As seen with the DCTF WEB, for example, any errors or small inaccuracies can lead to heavy fines and penalties, which is in no business owner's interest.

That's why CLM Controller is an accounting service that can be a real ally in dealing with this demand. With extensive experience in this field, we can automate the way your company declares the DCTF WEB, simplifying processes and reducing costs.

If you need to rely on experienced accounting advice, capable of providing the best strategies for your company to improve its financial performance, get to know CLM Controller's solutions now.