Federal Revenue Service expands requirement for tax benefits to be declared in Dirbi

With the publication of RFB Regulatory Instruction No. 2,294/2025, the Federal Revenue Service increased to 173 the number of tax benefits that must be reported in the Statement of Tax Incentives, Waivers, Benefits, and Immunities (Dirbi).

Thus, medium and large companies must declare more tax incentives to the tax authorities, and the information contained in items 89 to 173 of the Sole Annex, now included, must be provided in the returns for the calculation periods of January 2026 and thereafter.

The measure significantly increases control over tax benefits and special regimes.

Most of the new items relate to PIS/Pasep (Social Integration Program) and Cofins (Tax for social security financing), as well as benefits linked to IRPJ (Corporate Income Tax). In particular, we highlight the inclusion of the Worker Food Program (PAT), item 162 of the annex, which is common to most companies.

About Dirbi

Through this ancillary obligation, taxpayers declare incentives, waivers, benefits, or tax exemptions they enjoy and the corresponding tax credit amount.

The following are required to submit:

• Private legal entities in general, including those treated as such, as well as tax-exempt and immune entities; and
• Consortiums that carry out legal transactions in their own name, including the hiring of legal entities and individuals, with or without employment ties.

The Dirbi must be submitted by the 20th day of the second month following the calculation period.

Compliance with ancillary obligations

Domingues e Pinho Contadores offers complete solutions—from preparation to delivery of ancillary obligations, including correction of information when necessary. To receive this support, please contact us at: dpc@dpc.com.br.