Annual DCTFWeb should be filed by December 20, 2019

In addition to the DCTFWeb (Federal Tax Debt and Credit Statement) to be monthly reported, there is the following specific statements:

a) Annual DCTFWeb, to provide information on the amounts paid to workers as 13th salary; and

b) Daily DCTFWeb, to provide information on the revenue from sports shows performed by a sports association that maintains a professional soccer club, when applicable.

The Annual DCTFWeb is generated from the information provided in eSocial (Digital Bookkeeping System of Tax, Social Security and Labor Obligations), a digital bookkeeping part of Sped (Public System of Digital Bookkeeping). Based on this data, the Annual statement is automatically created and its respective DARF is generated for payment.

Deadline

The deadline to report the Annual DCTFWeb is December 20, being it to provide the payment of its generated DARF.

Important: The Annual DCTFWeb should only be reported for companies in the group 1 and to companies earning revenues greater than BRL 4,800,000.00 stated in 2017.

No-Transaction Statements

There is no Annual DCTFWeb without transaction - with no triggering event. Therefore, it is not necessary to report the no-transaction statement of the 13th salary.

Penalties

A company that fails to transmit Annual DCTFWeb within the deadline is subject to a fine of 2%, per calendar month or fraction, levied on the contributions amount reported at DCTFWeb, even if fully paid, limited to 20%, and observing the amount of the minimum penalty, in addition to the legal additions.

The minimum penalty to be applied in a statement possibly filed after deadline will be BRL 200.00 in case of omitting the statement with no triggering event, and BRL 500.00 in the other cases.

The minimum penalty will be reduced to ninety percent (90%) for MEI and fifty percent (50%) for ME and EPP within the Simples Nacional.