Federal Revenue Service updates rules on the replacement of the DCTF and the GFIP with the DCTFWeb

Published on March 24, Normative Ruling No. 2137/2023 pushed back to January 2024 the date as of which the DCTFWeb shall replace the DCTF as the channel for acknowledging debt and claiming tax credits relating to the withholding of Income Tax (IRRF and IRPJ) and social security contributions (CSLL, PIS-Pasep, and Cofins).

However, the regulation also introduced another provision that deserves attention: it established that, in cases where the Withholding Income Tax (IRRF) is due on account of earnings stemming from labor relations assessed through the eSocial, the shift towards the DCTFWeb will take place as of the May 2023 accounting period.

Therefore, in order to file income statements pertaining to codes 0561, 0588, 1889, 3533, 3562, 0610, 0473, employers must no longer use the DCTF Generator Program (PGD), but rather the numbered DARF payment slip issued via the DCTFWeb or, exceptionally, the SicalcWeb system.

Withholding IRRF on other non-work income will continue to be declared via the DCTF and collected through the regular DARF until December of this year.

Moreover, on the 31st of the same month, another regulation was issued surrounding the DCTFWeb. Normative Ruling No. 2,139/2023 postponed from April to July 2023 the date as of which it shall replace the social security payment bill (GFIP) in the acknowledgement of debts related to social security contributions and those owed to third parties as a result of labor court decisions or in-court settlements.