As of January 2024, entrepreneurs and tax professionals need to prepare for the new accessory obligation introduced by the Internal Revenue ServiceThe Declaration of Tax Incentives, Waivers, Benefits and Immunities - DIRBI. This article details everything you need to know to stay compliant and avoid penalties.
What is DIRBI?
DIRBI was instituted by Provisional Measure no. 1.227/2024 and regulated by Normative Instruction no. 2.198/2024. This declaration must be submitted monthly by all legal entities that enjoy federal tax benefits, such as incentives, tax waivers and immunities. The requirement aims to increase transparency and control over the granting and use of these benefits.
Who must submit the DIRBI?
According to the Normative Instruction no. 2.198/2024, are obliged to submit the DIRBI on a monthly basis:
- Private legal entities in generalincluding immune and exempt.
- Consortia who carry out legal transactions in their own name.
- Holding Companies (SCP)through the ostensible partner.
Presentation waived:
Some entities are exempt from submitting the DIRBI, such as:
- Micro-enterprises and small companies included in Simples Nacional, except those that have opted for payroll exemption.
- Individual micro-entrepreneurs (MEI).
- Legal entities just starting out, until they register with the CNPJ.
Read more about: Complete Guide to Adhering to the DET (Electronic Work Domicile)
How to submit the DIRBI?
The DIRBI must be prepared and sent using the appropriate forms available at e-CACon the Receita Federal. A digital signature using a valid digital certificate is mandatory.
Access here: receita.fazenda.gov.br/autenticação/login
Delivery time
DIRBI must be submitted by the twentieth day of the second month following the calculation period. For the periods from January to May 2024, the DIRBI must be submitted by July 20, 2024.
New: Electronic work address becomes mandatory
Content of DIRBI
The DIRBI must contain detailed information on the amounts of tax credits that have not been collected due to the tax benefits enjoyed. For Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL), the information must be provided according to the calculation period: quarterly or annual.
Penalties
Failure to meet the deadline or filing the DIRBI incorrectly can result in severe penalties. Fines are calculated on monthly gross revenue and vary according to the amount:
| Gross Revenue (R$) | Monthly fine |
|---|---|
| Up to 1,000,000.00 | 0.5% |
| From 1,000,000.01 to 10,000,000 | 1% |
| Above 10,000,000.00 | 1.5% |
In addition, a fine of 3%, not less than R$ 500.00, will be imposed on omitted, inaccurate or incorrect amounts.
Read more about: Interest Simples Nacional: how to calculate overdue DAS
DIRBI rectification
If there is a need to correct the information provided, the DIRBI can be rectified within a period of five years. The rectifying DIRBI has the same nature as the original declaration and must inform of any new benefits or adjustments required.
Tax Benefits Required by DIRBI
Some of the main benefits that need to be declared in the DIRBI include:
- Reducing tax rates
- Tax exemptions
- Presumptive credits
- Investment grants
- Tax relief
| N° | Benefits | Standard |
|---|---|---|
| 1 | PERSE | Law No. 14.148/2021 - IN 2195/2024 |
| 2 | RECAP | Law No. 11.96/2005 - IN 2121/2022 |
| 3 | REIDI | Law No. 11.488/2007 - IN 2121/2022 |
| 4 | REPORT | Law No. 11.033/2004 - IN 1.370/2014 |
| 5 | Bunker oil | Law No. 11.774/2008 - IN 2121/2022 |
| 6 | Pharmaceutical Products | Law No. 10.147/2000 - IN 2121/2022 |
| 7 | Payroll exemption | Law No. 12.546/2011 - IN 2053/2021 |
Conclusion
With the DIRBI requirement, the Internal Revenue Service is imposing yet another ancillary obligation on companies, with the aim of increasing oversight of federal tax benefits. To avoid penalties, it is crucial that companies are aware of the new rules, the deadlines for submission and the correct preparation of the declaration.
Is your company prepared for this new obligation? If you need help with preparing and submitting your DIRBI, or with any other tax need, please contact CLM Controller. Our team is ready to offer expert advice and ensure that your company is always compliant.
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