Medium and large companies must declare more tax incentives to the Tax Authorities starting this month. The Federal Revenue increased to 173 the number of tax benefits that need to be informed in the Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature (Dirbi).
The change was made official with the publication of a normative instruction from the Revenuethis Monday (15), in the Official Gazette of the Union.
With the new rule, 85 tax benefits are now included in the declaration, in addition to the 88 previously required. Most of the new items included are related to the Social Integration Program (PIS), the Public Servant Asset Formation Program (Pasep) and the Contribution to Social Security Financing (Cofins), in addition to incentives linked to Corporate Income Tax (IRPJ).
More transparency
According to the Federal Revenue, the expansion of Dirbi aims to strengthen control, transparency and management of tax benefits and special taxation regimes. In a note, the body stated that the information declared is essential for improving public policies and monitoring tax expenditure.
In the case of taxes on revenue, such as PIS and Cofins, the inclusion of new benefits also seeks to facilitate the calculation of values reported by taxpayers, by crossing data with Digital Tax Bookkeeping (EFD-Contribuições).
The published standard also promotes adjustments to adapt to the Law 14,973/2024which defined transition rules for payroll repayment. The law maintained payroll tax relief for companies in 17 sectors until the end of 2024, with a gradual resumption of taxation between 2025 and 2027.
According to the Federal Revenue, more than 2.1 million Dirbi declarations had been submitted by December 14th, with amounts exceeding R$600 billion reported by companies.
Created last year, the Dirbi must be sent by the 20th of the second month following the calculation period. Therefore, incentives for October must be reported by December 20th.
The expansion of the declaration is part of the Tax Authority’s effort to expand governance over tax benefits, considered one of the main sources of tax exemption in the country.
