On June 17, 2024, the Federal Revenue Service, through Normative Instruction (IN) No. 2,198/2024, regulated the Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature (Dirbi), which consists of an accessory obligation established by art. 2 of Provisional Measure No. 1,227/2024 to gather information on federal taxes that were not required by the Tax Authorities due to the use of tax benefits.

According to art. 1 of IN nº 2.198/2024, legal entities that benefit from one of the tax benefits mentioned below are subject to submitting the “Dirbi”, including those that are equivalent, exempt and immune, as well as consortia that carry out legal business in their own name, even when hiring individuals or legal entities, with or without an employment relationship. Check out the list of benefits:

• Perse – Emergency Program for the Resumption of the Events Sector
• Recap – Special Regime for the Acquisition of Capital Goods for Exporting Companies
• Reidi – Special Incentive Regime for Infrastructure Development
• Report – Tax Regime to Encourage the Modernization and Expansion of the Port Structure
• Padis – Program to Support Technological Development of the Semiconductor Industry
• Payroll tax relief related to CPRB
• Suspension of PIS and COFINS contributions, and PIS-Import and COFINS-Import on bunker oil sales
• Presumed PIS/Pasep and COFINS credits for unroasted coffee, roasted coffee and its extracts, oranges, soybeans, pork and poultry, agricultural products in general and beef, sheep and goat meat (industrialization and export)

Furthermore, individual microentrepreneurs and microenterprises (MEs) or small businesses (EPPs) that have opted for the Simples Nacional are exempt from filing the declaration, unless they are subject to CPRB collection or have been excluded from the Simples. Legal entities and other entities starting their activities must also not file the Dirbi for the period between the month of registration of the articles of incorporation and the month prior to the month in which their registration with the CNPJ was effective.

As a rule, Dirbi is submitted monthly, by the 20th of the second month following the assessment period, via the e-CAC portal. However, information regarding tax benefits related to IRPJ and CSLL must be provided in the declaration for the month in which the assessment period ends, in the case of quarterly assessment, or in the declaration for the month of December, in the case of annual assessment. It is worth noting that companies must submit information for the months of January to May 2024 by July 20, 2024.

If there is a need to submit corrections, companies may correct the information within five years from the first day of the fiscal year following the one to which the declaration refers. However, if the corrective Dirbi changes values that have already been reported in other declarations or statements, these must also be corrected.

Taxpayers who submit the DIRBI after the established deadline or fail to submit it will be subject to a fine to be calculated based on the gross revenue recorded in the period, which cannot exceed the percentage of 30% of the tax benefits enjoyed. See the table below with the percentages of the penalty to be applied:

If there is any error in the declaration, a fine of 3% will also be applied on the omitted, inaccurate or incorrect amount, limited to the amount of R$ 500.00. Our tax team remains at your disposal for any questions or clarifications that may be necessary.