Today, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction No. 2,198/2024, which introduces an ancillary obligation for legal entities benefiting from tax incentives, in accordance with §1 of Article 2 of Provisional Measure No. 1,227/2024.
Taxpayers under this condition must submit the Declaration of Incentives, Waivers, Benefits, and Tax Immunities – DIRBI, via e-CAC, by the twentieth day of the second month following the assessment period. This requirement applies to all private legal entities, including those enjoying immunity and exemption, as well as consortia benefiting from the incentives listed in the sole annex of the Normative Instruction.
Moreover, micro-enterprises, small businesses, and those under the Simples Nacional regime are exempt from this obligation as provided in the mentioned Normative Instruction.
Through DIRBI, legal entities must report information on the tax credit amounts not collected due to the following benefits/incentives enjoyed starting January 2024:
- PERSE – Emergency Program for the Recovery of the Events Sector;
- RECAP – Special Regime for the Acquisition of Capital Goods for Exporting Companies;
- REIDI – Special Incentive Regime for Infrastructure Development;
- REPORTO – Tax Regime to Encourage the Modernization and Expansion of Port Structures;
- Bunker Oil;
- Pharmaceutical Products – Presumed PIS/COFINS Credit for legal entities engaged in the industrialization or importation of pharmaceutical products;
- Payroll Tax Relief – Replacement of social security contributions on payroll by CPRB;
- PADIS – Support Program for the Technological Development of the Semiconductor Industry;
- Beef, Sheep, and Goat Meat – Presumed PIS/COFINS Credit on export and industrialization;
- Unroasted, Roasted Coffee and its Extracts; Oranges; Soybeans; Pork and Poultry Meat – Presumed PIS/COFINS Credit;
- General Agricultural Products – Presumed P
IS/COFINS Credit on the value of agricultural products used as inputs.
Failure to submit DIRBI or submitting it late will result in a fine based on gross revenue, varying by the percentages below, limited to 30% of the enjoyed tax benefits:
| Gross Revenue Range (R$) | Fine on Gross Revenue |
|---|---|
| Up to R$ 1,000,000.00 | 0.5% |
| R$ 1,000,000.01 to R$ 10,000,000.00 | 1.0% |
| Above R$ 10,000,000.00 | 1.5% |
*In cases of omitted, inaccurate, or incorrect values, a fine of 3%, not less than R$ 500.00, will be applied.
Finally, this Normative Instruction will take effect on July 1, 2024, and the tax benefits enjoyed between January and May 2024 must be reported via DIRBI by July 20, 2024.
The Tax Team at Marins Bertoldi remains attentive to developments and is available to assist you with any questions regarding the submission of this file, as well as the necessary procedures to comply with this ancillary obligation.
By Gabriel de Araujo Garcez Hoerner Rafael Pilch de Matos
