{"id":4721,"date":"2024-06-19T14:27:05","date_gmt":"2024-06-19T17:27:05","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=4721"},"modified":"2024-06-20T10:53:16","modified_gmt":"2024-06-20T13:53:16","slug":"dirbi-the-new-ancillary-obligation-for-tax-benefits","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/dirbi-the-new-ancillary-obligation-for-tax-benefits\/","title":{"rendered":"DIRBI: The New Ancillary Obligation for Tax Benefits"},"content":{"rendered":"\n<p>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 \u00a71 of Article 2 of Provisional Measure No. 1,227\/2024.<\/p>\n\n\n\n<p>Taxpayers under this condition must submit the Declaration of Incentives, Waivers, Benefits, and Tax Immunities \u2013 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.<\/p>\n\n\n\n<p>Moreover, micro-enterprises, small businesses, and those under the Simples Nacional regime are exempt from this obligation as provided in the mentioned Normative Instruction.<\/p>\n\n\n\n<p>Through DIRBI, legal entities must report information on the tax credit amounts not collected due to the following benefits\/incentives enjoyed starting January 2024:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PERSE \u2013 Emergency Program for the Recovery of the Events Sector;<\/li>\n\n\n\n<li>RECAP \u2013 Special Regime for the Acquisition of Capital Goods for Exporting Companies;<\/li>\n\n\n\n<li>REIDI \u2013 Special Incentive Regime for Infrastructure Development;<\/li>\n\n\n\n<li>REPORTO \u2013 Tax Regime to Encourage the Modernization and Expansion of Port Structures;<\/li>\n\n\n\n<li>Bunker Oil;<\/li>\n\n\n\n<li>Pharmaceutical Products \u2013 Presumed PIS\/COFINS Credit for legal entities engaged in the industrialization or importation of pharmaceutical products;<\/li>\n\n\n\n<li>Payroll Tax Relief \u2013 Replacement of social security contributions on payroll by CPRB;<\/li>\n\n\n\n<li>PADIS \u2013 Support Program for the Technological Development of the Semiconductor Industry;<\/li>\n\n\n\n<li>Beef, Sheep, and Goat Meat \u2013 Presumed PIS\/COFINS Credit on export and industrialization;<\/li>\n\n\n\n<li>Unroasted, Roasted Coffee and its Extracts; Oranges; Soybeans; Pork and Poultry Meat \u2013 Presumed PIS\/COFINS Credit;<\/li>\n\n\n\n<li>General Agricultural Products \u2013 Presumed P<\/li>\n<\/ul>\n\n\n\n<p>IS\/COFINS Credit on the value of agricultural products used as inputs.<\/p>\n\n\n\n<p>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:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Gross Revenue Range (R$)<\/th><th>Fine on Gross Revenue<\/th><\/tr><\/thead><tbody><tr><td>Up to R$ 1,000,000.00<\/td><td>0.5%<\/td><\/tr><tr><td>R$ 1,000,000.01 to R$ 10,000,000.00<\/td><td>1.0%<\/td><\/tr><tr><td>Above R$ 10,000,000.00<\/td><td>1.5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>*In cases of omitted, inaccurate, or incorrect values, a fine of 3%, not less than R$ 500.00, will be applied.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong>By Gabriel de Araujo Garcez Hoerner Rafael Pilch de Matos<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Today, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction No. 2,198\/2024, which introduces an ancillary [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4711,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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