R-4000 SERIES EVENT EFD REINF

Unveiling the new R-4000 series event in EFD-Reinf

The complexity of tax obligations in Brazil is a reality that companies are constantly facing. Among these obligations is EFD-Reinf, an essential system for the control and transparency of tax information. This article focuses on a specific event in this series, the R-4000, which revolutionizes the way companies report withholdings, such as taxes on services, PIS, COFINS and INSS. From 2024, the DIRF will be a thing of the past, bringing relief to the personnel department.

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R-4000 series: what is it and what changes?

The R-4000 series of EFD-Reinf is dedicated exclusively to withholding information on Income Tax and Social Contributions (federal withholdings of IRRF, PIS, COFINS and CSLL). This includes the same information that would normally be provided in the Withholding Income Tax Return (DIRF). As of January 2024 (delivered in 2025, according to IN 2.096/2022), the DIRF can be relegated to the past, saving the personnel department a lot of headaches.

It is worth noting that the information in event R-4000 relating to triggering events as of September 1, 2023 must be transmitted via EFD-Reinf, with a deadline of October 13, 2023 (since October 15 falls on a Sunday).

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Simplifying the declaration

As of the close of January 2024, the Federal Revenue Collection Document (DARF) of the Statement of Federal Social Security Tax Debts and Credits and of Other Entities and Funds (DCTFWeb) will contain the amounts of the R-4000 series withholdings. This means that these amounts will no longer need to be reported in the DCTF PGD (Declaration Generator Program). However, it is important to note that only the amounts relating to withholdings will follow this new process. The payment forms for PIS billing, COFINS billing, IRPJ and CSLL will continue to be declared in the DCTF PGD until further notice.

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Simplifying tax complexity

The implementation of event R-4000 in EFD-Reinf is a significant initiative to simplify tax obligations for Brazilian companies. Eliminating the need for DIRF and centralizing withholding information in a single location contributes to process efficiency and reduces the workload of accounting and personnel department teams.

As this change becomes effective, it is crucial that companies are aware of the implementation dates and specific requirements. With proper preparation and understanding of the changes, companies can ensure compliance with ever-evolving tax regulations.

Keep up to date with the latest information on this and other tax changes on our website and from reliable sources in the sector. Adapting to these changes can be a challenge, but it also represents an opportunity to simplify and optimize tax processes.

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