The Brazilian Internal Revenue Service has extended the annual mandatory declaration of Income Tax Withheld at Source (DIRF) until 2025.
The Internal Revenue Service has decided to extend the deadline for extinguishing the annual Declaration of Income Tax Withheld at Source – (known as DIRF) until 2025. This declaration will be replaced by information provided in the Digital Tax Bookkeeping of Withholdings and Other Tax Information – EFD-Reinf, as well as in the Digital Bookkeeping System for Tax, Social Security, and Labor Obligations – eSocial.
According to Normative Instruction 2,181/2024, this replacement will be valid for events occurring from January 1, 2025 on.
The postponement is a response to requests from entities representing different industries, who have reported technical difficulties related to the proper delivery of EFD-Reinf and eSocial. These difficulties could potentially lead to losses in accurately providing mandatory information related to the individual income tax withholdings (IRPF).
Note that the companies’ obligation to file income tax information through eSocial and EFD-Reinf systems remains effective and these reports will occur concurrently throughout the year 2024.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Flavia Fernandes
Country Leader
Marisa Paleari
Partner
Reinaldo Medina
Director
Juliana Andrés
Senior Manager
Natália Pinto
Manager
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Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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