The Federal Revenue Service approved, through Executive Declaratory Act COFIS Nº 60, version 2.1.1 of the file layouts that make up the Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf).
This is one of the modules of the Public Digital Bookkeeping System (SPED) to be used by legal entities (companies) and individuals, in addition to eSocial.
Filling in is done completely digitally, and the information sent is crossed with other SPED data. Therefore, it is extremely important that the data is correct and up-to-date, to avoid fines and possible inspections by tax auditors.
Accounting specialist Graziele França, from WK, a reference company in ERPs, advises on the updates that could impact individuals and companies from March onwards. Check out:
It is worth remembering that the EFD-Reinf has existed since 2018, the organizations have already been reporting information related to the withholding of the social security contribution, and also the calculation of the social security contribution on gross revenue. As of March, a new phase of this bookkeeping will begin.
Normative Instruction 2096/22
By means of IN 2096/2022, the Reinf obligation was established for individuals and legal entities that withhold Income Tax and Social Contributions, those currently obliged to DIRF.
Eight new layouts
As of 2023, REINF will be responsible for verifying the IRRF Bookkeeping on payments, income and service taken; Bookkeeping of social contributions withheld at source (PIS, COFINS, CSLL) on payments, and; in specific situations, the IRRF bookkeeping on receipts. Are they:
In this register, payments or credits that the company makes to an individual must be informed. Example: rent paid to an individual, payment from accrued earnings – RRA, payment or credit of Interest without Equity to the partner, among others.
In this series, payments/credits on remuneration for services must be informed
hired professionals and/or income where there is an incidence of withholding IR, PIS, COFINS and CSLL.
It is about income payments/credits with incidence of IRRF that do not identify the respective beneficiary.
Registration for service providers with activities provided for in legislation that carry out their own withholding. The R-4080 will be transmitted by the beneficiaries of the income and not by the contractors.
Record 4099 must be transmitted after all periodic (movement) records to close or close the period.
Attention: If it is necessary to reopen the transaction for the period to rectify some information, the 4099 must be transmitted before transmitting the transaction record to be corrected.
These are records of consolidation and return of the bases by the Internal Revenue Service.
Event that identifies the entity linked to the taxpayer that is transmitting the Reinf. All companies that have entities linked to it, such as an investment fund, real estate investment fund, investment club or holding company, must transmit this registration.
Extinction of the DIRF
The Federal Revenue has determined that, as of January 2024, the Withholding Income Tax Declaration (DIRF) will no longer be required.
“It is important to be aware of this change, because, with the DIRF, we had the entire year to organize the information to be declared, as the DIRF is annual. With Reinf, delivery is monthly. Accounting/tax professionals must pay attention to the release of this information continuously, because the more timely the declarations are, the lower the risk of errors and delays, in order to avoid fines”, advises Graziele.
Source: WK