DIRF discontinuation postponed to 2025

Requirement will still be used in parallel with the EFD-Reinf and eSocial for reporting events taking place in the 2024 calendar year

On March 15, the Federal Revenue Service of Brazil issued RFB Normative Ruling No. 2,181/2024, postponing the discontinuation of the annual Withholding Income Tax Return (DIRF) to 2025.  Until then, the return due in February 2024 was expected to be the last filing of this requirement, signaling its end.

Recently, the agency has been enacting regulatory changes aimed at gradually replacing the DIRF with the EFD-Reinf, in conjunction with the eSocial system, altering the frequency of information provision to a monthly basis.

This postponement means that tax withholding information for events taking place in 2024 will still need to be supplied by withholding agents using the DIRF, and this submission is due by February 28, 2025.

It is important to note that this information is also required to be submitted monthly throughout 2024 via the EFD-Reinf and eSocial. These systems will continue to coexist alongside the DIRF until the latter is officially phased out. 

Tax compliance services

DPC has a team dedicated to supporting businesses in meeting their tax obligations, ensuring full compliance with the regulations in force. Reach out to us at: dpc@dpc.com.br.