The Brazilian Federal Revenue Service (RFB) has made important changes to its tax regulations with the publication of the Normative Instruction RFB No. 2.216/2024which extends the scope of the Declaration of Incentives, Waivers, Benefits and Immunities (DIRBI). This amendment includes 27 new tax incentivestotaling 43 items which must be informed by the benefiting companies.

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This change reinforces the IRS's control over the use of tax benefits, and companies need to pay attention to the new requirements to avoid penalties. The DIRBI becomes even more important for companies that benefit from special tax regimes and need to declare all incentives in detail.

What is DIRBI?

A DIRBI is a monthly obligation that companies need to submit, containing information on tax incentives and waivers, such as tax exemptions. IRPJ, CSLL, PIS/Pasep e Cofins. The aim is to ensure that the government has control over the use of these benefits.

Main changes brought about by IN RFB 2.216/2024

With the publication of Normative Instruction RFB No. 2.216/2024The list of incentives has been significantly expanded. Previously, the DIRBI annex included 16 itemsand have now added 27 new incentivescovering areas such as technological innovation e investment grants.

News highlights

Among the new items inserted into the DIRBI, the most relevant include:

Investment Grants: Provided for in Law no. 14.789/2023This subsidy offers tax credits to companies that receive incentives from the Federal Government, states or municipalities, with the aim of encouraging the expansion of strategic ventures.
Technological InnovationThe new regulations include various incentives linked to research and development, allowing companies to deduct up to 60% to 80% of expenses with technological innovation. These incentives are fundamental for companies that invest in technology and modernize their processes.

What has changed in practice?

With the expansion of DIRBI items, companies must be even more attentive when declaring their tax incentives. The obligation to provide detailed information on each benefit used makes the tax management more complex, requiring constant monitoring to ensure compliance and avoid fines.

Sectors that will benefit most from the change include:

Technology and InnovationCompanies that invest in innovation now have more incentives to take advantage of, such as the accelerated depreciation of assets linked to research.
Strategic Industries: Sectors such as pharmacist, petrochemical e farming gain more tax exemption options.

Fines and penalties

Failure to submit the DIRBI may result in fines of 0.5% to 1.5% on gross revenuelimited to 30% of the value of the incentives. Omissions or incorrect information can also lead to fines of 3% on the omitted valuewith a minimum of R$500.00.

Read also: New DIRBI obligation, find out how it can impact your business.

The importance of expert advice

Faced with these changes, having specialized tax advice is essential to ensure compliance with the new DIRBI requirements. A CLM Controller, a specialist in accounting and tax solutions, offers complete support for companies that need to adapt to the new rules, from tax planning to the execution and review of DIRBI.

Conclusion

The expansion of DIRBI demonstrates the Federal Revenue Service's commitment to increasing inspection and control over tax incentives granted to companies. With the inclusion of new benefits in the IN RFB no. 2.216/2024In order to avoid penalties, companies need to be more vigilant in the way they report these incentives.