The Declaration of Federal Tax Debts and Tax Credits and Other Entities and Funds (DCTFWeb) will automatically issue a fine for delay when the document is sent after the deadline. 
The amount of the fine for delay is 2% per month, on the total contributions reported, even if they have been paid, limited to 20% of this amount. The minimum fine is R$200 for DCTFWeb without movement (when there is no taxable event) and R$500 in other cases. If errors are identified or the declaration is not delivered (omission), the taxpayer is summoned to correct the errors or send the DCTFWeb, respectively. This year, the deadline for submitting the declaration is July 1st.
According to the Federal Revenue, the amount of the fine is reduced by 50% if the DCTFWeb is sent before any official procedure, such as receipt of tax subpoena, for example, or by 25%, if the declaration is submitted within the deadline. set out in the subpoena. If the taxpayer is MEI, the fine is reduced by 90% and for micro and small companies opting for Simples Nacional, the amount drops by half (50%).
