Overdue DARF can cause a lot of headaches for companies and individuals.
If this is the case for you, find out how to regulate your situation with the IRS.
First of all, the DARF (Documento de Arrecadação de Receitas Federais) is the document used by the IRS to collect the taxpayer's income tax.
After submitting the income tax return, if the taxpayer has tax to pay, a DARF must be issued in the IRPF generator program itself.
If for some reason the DARF is overdue, regularizing it should be a priority! An overdue document incurs a fine and nobody wants to have to pay that, right?
When payment is not registered, fines and interest are added to the overdue document. As a result, it will be necessary to update the document before paying it.
With this process in mind, we've put together a guide on how to update and pay the overdue DARF.
Let's go?
HOW TO UPDATE EXPIRED DARF?
There are four ways to regularize it:
- Through the Receita Federal program itself;
- Via DIRF extract (available through e-CAC);
- Through the program for calculating and issuing the DARF for IRPF quotas (Sicalc);
- By filling it in manually.
Firstly, the first three update options automatically issue and calculate legal charges, providing a new DARF payment deadline. However, using the Receita Federal program or via the DIRF extract are the simplest options, since the taxpayer's information is already registered on the platform, as well as the amounts to be paid and the accruals for the delay, already calculated by the system itself.
Filling in the form manually is the most laborious, as it requires the taxpayer to download a template and fill it in manually.
The deadlines for tax amounts can be complex even for the most experienced people. Learn the advantages of hiring an accounting service.
HOW TO CALCULATE INTEREST AND FINES ON OVERDUE DARF?
First of all, consider the due date of the boleto and then apply the stipulated rates to the number of days and months overdue.
The legal increases will therefore be 0.33% of fine per day of delay (up to a maximum of 20%), calculated from the first working day after the due date of the document and interest of 1% per month (linked to the Selic rate) and counted from the month following the bond's maturity.
AND WHERE TO PAY THE OVERDUE DARF?
In conclusion, it can be paid at any bank branch or via Internet banking. It is important to remember that if the document has expired, it must be updated in one of the options mentioned above.
See how simple it is?
So if your DARF is overdue, don't waste any more time and sort it out today!
Finally, if you have any questions, please contact contact us!
CLM Controller
good afternoon, i paid the darf with an overdue date. the due date was 31/03/2021 and i paid on 05/04/2021 without having corrected the fine amounts.
how do i pay the fine now? i can't find it in any post on the internet, i couldn't find it on your channel either, could you help? thanks.
obs i issued the darf through ecac