Published in the Official Gazette of the Union on Tuesday, June 18, 2024, the Normative Instruction RFB No. 2,198/2024 regulates Article 2 of Provisional Measure 1227/2024. This regulation establishes the mandatory submission of the Declaration of Tax Nature Incentives, Waivers, Benefits, and Immunities (DIRBI) for all legal entities that benefit from the tax incentives listed in the Sole Annex of the said regulation, starting from January 2024.
Who Must Declare?
DIRBI is mandatory for all legal entities that use tax credits resulting from fiscal benefits. The exception applies to companies classified under the Simples Nacional, which are exempt from this obligation.
Objective of the Declaration
The new requirement aims to provide greater transparency and control over tax credits resulting from tax incentives, waivers, benefits, and immunities, ensuring that the information is internally audited by the Federal Revenue Service.
Key Points of the DIRBI Declaration
Form of Submission
DIRBI must be prepared using the specific forms available in the Virtual Taxpayer Service Center (e-CAC), accessible through the Federal Revenue Service of Brazil’s website: https://www.gov.br/receitafederal.
Submission Deadline
The declaration must be submitted by the twentieth day of the second month following the assessment period. Exceptionally, for the assessment periods from January to May 2024, DIRBI must be submitted by July 20, 2024.
Mandatory Information
DIRBI must include, among other things, detailed information on the amounts of tax credits related to taxes and contributions that were not collected due to the fiscal benefits enjoyed by the legal entities listed in the Sole Annex of the regulation.
Specific Benefits
Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL):
- Quarterly assessment period: Information must be provided in the declaration for the month of the end of the assessment period.
- Annual assessment period: Information must be provided in the declaration for the month of December.
Penalties for Non-Declaration or Delay
Failure to comply with the obligation to declare or late submission will result in penalties calculated based on the company’s gross revenue and limited to 30% of the benefits enjoyed. The penalties are as follows:
- 0.5% on gross revenue up to R$ 1,000,000.00;
- 1% on gross revenue from R$ 1,000,000.01 to R$ 10,000,000.00;
- 1.5% on gross revenue above R$ 10,000,000.00.