Individuals and companies must pay attention to the payment of tax obligations. The deadline for issuing the Federal Revenue Collection Document (Darf), the Simples Nacional Collection Document (DAS) and the Social Security Guide (GPS) ends this Monday (30).
The guides issued this Monday must be paid today, the last day of customer service at branches and banking operations. Documents issued on December 31st will have their due dates transferred to 2025, which could generate fines and irregularities for taxpayers.
The obligation applies both to current monthly payments, such as taxes, Social Security contributions and Simples Nacional and individual microentrepreneur (MEI) guides, as well as to taxpayers who have renegotiated debts with the Federal Revenue Service and the Attorney General’s Office of the National Treasury. (PGFN). Payments for tax transactions – special agreements based on the debtor’s ability to pay – are also due this Monday.
Reduced hours
According to the Brazilian Federation of Banks (Febraban), on December 25th (Christmas) and January 1st (New Year), national holidays, bank compensations will not be carried out because there are no banking hours on these dates, including Electronic Transfer Available ( TED). Only Pix, which operates 24 hours a day, can be done normally.
The last business day of the year for in-person customer service to the public – with normal opening hours for carrying out all banking operations – will be this Monday (30). On December 31st, Tuesday, there are also no banking hours, and bank compensations will not be carried out.
In relation to PGFN agencies, there will be reduced opening hours on the 31st. The debtor can consult, on the Regularize Portalservice channels and the possibility of speaking to a PGFN employee at regional agencies. On January 2nd, banks and Revenue and PGFN agencies will operate normally for in-person service where there is no municipal holiday.