DIRF 2022: the taxpayer can already prepare for its submission

The submission of Dirf 2022 approaches, and the taxpayer must be mindful about the rules in order to be compliant to demands.

HIGHLIGHTS

DIRF 2022: the taxpayer can already prepare for its submission


Submission season for Dirf 2022 (Declaração do Imposto de Renda Retido na Fonte, or Withholding Income Tax Statement) approaches, and the taxpayer must be mindful about the rules in order to be compliant to demands. This is an annual obligation that ought to be submitted to the Federal Revenue Office by sources of payment, both individuals and corporations.

Every year, this institution publishes a Normative Instruction specifically about this declaration. This rule regarding the next presentation (calendar year of 2021 and special events that take place in 2022) is yet to be disclosed, but it is worth keeping this tax requirement under the radar.

Also, it is worth mentioning that the 2022 Dirf’s generating software is already available for download (here) and that the taxpayer may have access to a questions and answers manual about the statement (here).


Deadline for submitting the 2022 Dirf


In 2022, the submission must be done up to 11:59 PM on February 28.


Who must submit the 2022 Dirf?


The 2022 Dirf refers to the calendar year of 2021 and is mandatory for every taxpayer, both individuals or corporations, that have paid or have been paid earnings on which there has been Withholding Income Tax (Imposto de Renda Retido na Fonte, or IRRF), even if this has only happened in one single month of the reference year.


Special cases


Companies dissolved due to a liquidation, a merger, a consolidation, or a total spin-off, must submit the Dirf regarding the calendar year in which it has been dissolved up to the last business day of the subsequent month to the event’s occurrence. The exception is when it takes place in January, in which case the Dirf may be submitted up to the same calendar year’s March’s last business day.


What hast to be informed in the Dirf?


  • The earnings paid to an individual residing in Brazil;
  • The withheld income tax and contributions, the earnings paid or received by the beneficiaries;
  • The payment, credit, deliver, employment, or shipment to people residing abroad;
  • Payments made to corporate collective health assistance insurances.

Not complying with the deadline may lead the taxpayer to a fine


The taxpayer that doesn’t submit the 2022 Dirf within the deadline is going to be subject to a fine of 2% on the amount of taxes and contributions detailed on the statement, per calendar month.

The minimum value is BRL 200.00 for individuals, inactive corporations and those who opt for the Simples Nacional system. In the remainder of cases, the taxpayer is going to pay a fine of no less than BRL 500.00.

There are also penalties in the cases in which there are mistakes and omissions on in the declaration.


Leave 2022 Dirf under specialized care


Both individual and corporate taxpayer may count on the support of Domingues e Pinho Contadores’ team for filling out the information that must be declared, transferring the declaration, and following up its processing. This support ensures the compliance with the submission, allowing the client to be at ease with this annual tax obligation.

How may DPC help your company?

Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by e-mail at dpc@dpc.com.br

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HIGHLIGHTS

How DPC may help your company?

Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br

Sign up for our Newsletter:

Talk to a specialist