Federal Revenue changes DCTFWeb filing deadline

Submissions are now postponed to the following business day if the due date falls on a weekend or holiday

Published on October 6, RFB Normative Ruling No. 2,162/2023 has changed the deadline for filing the Federal and Social Security Tax Debit and Credit Statement (DCTFWeb), an ancillary obligation that companies in general must submit to the Federal Revenue Service every month.

Now, should the 15th of the month – the filing deadline for this statement – fall on a non-business day for tax purposes, the corresponding submission will be postponed to the following business day. Under the previous rule, in this case, the filing deadline was brought forward to the immediately preceding business day.

What about the upcoming submission?

The new regulation took effect from the date of its publication, hence the upcoming submission (pertaining to the September 2023 reporting period) will be due by October 16 (Monday), as the 15th falls on a Sunday. Taxpayers will immediately benefit from the new rule, as they will no longer need to submit their statements in advance.

It should be noted that, as of October, the DCTFWeb will be used to report social security and welfare contributions payable to third parties as a result of decisions handed down by Labor Courts. Up until that point, this information used to be reported using the Severance Indemnity Fund Payment Form (GFIP).

Read more: Labor lawsuits on eSocial: major change goes into effect in October

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