As this year’s Income Tax (IR) declaration season approaches, taxpayers should be aware of the data required for the main declaration, but also of the additional obligations that need to be taken into account. This is because, in addition to the income tax declaration itself, other tax declarations may be requested and neglecting them results in future complications with the Federal Revenue Service.
One of those that must be observed is the Declaration of Federal Tax Debts and Credits for Social Security and Other Entities and Funds (DCTFWeb). This is an ancillary obligation to facilitate the declaration of contributions and taxes to the Federal Revenue Service. From January 2024, new taxes will be declared on DCTFWeb. It is worth remembering that the Income Tax Withheld at Source (IRRF) referring to income from work has been declared in this format since May 2023.
Sent through eSocial and EFD-Reinf, the data to generate the DCTFWeb are received by the system that performs linkages, calculates the balance to be paid and, after sending the declaration, provides the issuance of the MAY to the taxpayer – Federal Revenue Collection Document. This entire process is carried out by the Federal Revenue Service Virtual Service (e-CAC), without the need for a validator or declaration generating program.
Another important declaration is the carnet-leão, for those who receive payments from individuals, such as property rentals, for example. This document is essential for those who have extra sources of income outside of conventional work, as it ensures that additional amounts are declared and taxed properly.
It is also essential to highlight that the Declaration of Income Tax Withheld at Source (DIRF) is an obligation to be submitted to the Revenue both by companies, that is, legal entities, and by individuals.
How to make accessory statements correctly
As the income tax declaration process goes beyond the traditional submission of the Personal Income Tax Declaration (IRPF), it is essential that taxpayers remember the additional obligations to maintain compliance with the Federal Revenue.
To do this, it is worth paying attention to the steps to correctly generate some of these additional statements. This is a way to avoid complications and ensure compliance with tax regulations.
How to generate the DCTFWeb
To generate the DCTFWeb, you must first send the eSocial and EFD-Reinf. From there, you must access the system to generate the DCTFWeb, available through the Revenue’s Virtual Service (e-CAC). Access is via a digital certificate or an access code in some specific cases.
After logging in, the taxpayer’s respective debits and credits are automatically received by the system, which generates the DCTFWeb. Next, it is time to transmit the declaration, which can be done directly or after editing to change or include any necessary links.
Furthermore, if there is a balance to be paid, it is possible to issue the DARF for payment. Additional and detailed information can be found on the Gov.br Developer Portal, as well as a direct channel with the Federal Revenue Service.
Filling out the carnet-leão
To fill out the carnê-leão, simply access the Federal Revenue website. You must inform your CPF through the e-CAC Portal. In the case of the booklet, as a basis for calculating the tax, it is the taxpayer who declares the amount received, since the source of income is not taxed or declared in other situations.
The user must also include their expenses, in addition to receipts. They can be deducted from the calculation to generate a lower rate. Within the system, it is also possible to maintain a record similar to the cash book, as all the worker’s receipts and expenses are recorded there.
For this instrument, the same basis as the IR taxation calculation is used. In other words, it is recommended that professionals with income exceeding R$1,903.98, who do not have tax withheld directly from the source, issue this document.
Therefore, the taxpayer needs to check the mandatory declaration according to the IR table. If the value exceeds the exemption range or falls within any of the other mandatory factors, it must be declared like all others.
Monthly information from the carnê-leão can be imported directly into the IRPF program. Therefore, it is important to feed the system every month with receipts and expenditure data. Thus, at the end of the current period, the professional has a clearer picture of the year and, if necessary, can go to the Revenue application.
How to declare DIRF 2024
The IRS makes the Declaration Generator Program (PGD) available every year on its website. It can be downloaded to the device and filled out manually, or it can be done by transferring information between your ERP system.
Then, after validating the file, it must be transmitted by the Recipenet program using a digital certificate. From there, a delivery receipt is issued, which needs to be filed. Having a digital certification to make the declaration is another detail that legal entities must be aware of, with the exception of those opting for Simples Nacional.
It is necessary to separate all the data to send the DIRF within the correct deadline, as well as the income tax documents. Therefore, staying organized is crucial when it comes to issues like this.
