Federal Revenue Changes EFD-Reinf Dates and Obligations

IN RFB 2.163/23 Federal Revenue changes dates and obligations of EFD-Reinf (Por Luiz Carlos Benner) 

It was published today (11/10/2023) the RFB Normative Instruction No. 2.163, which amends RFB Normative Instruction No. 2.043, of August 12, 2021, which provides for Digital Tax Bookkeeping of Withholdings and Other Tax Information - EFD-Reinf.

The Brazilian Federal Revenue Service, with the aim of increasingly increasing control over taxpayers, has been consistently creating new additional obligations. These additional obligations make the work easier for inspection agents, but generate increased costs for taxpayers, who need to adapt to the new obligations.

An example is the replacement of the DIRF - Declaration of Income Tax Withheld at Source, by events from the R-4000 series of EFD-Reinf and by event S-1210 of the Simplified Digital Bookkeeping System for Social Security, Labor and Tax Obligations - eSocial and the other events referenced by it, in addition to eSocial event S-2501.

Although the obligation has not been revoked, this is now good news for taxpayers. IN 2.163/23, which changes the deadline for the EFD-Reinf event R-4000 obligation for events occurring from January 2024st, 13. Previously, the obligation applied to events occurring from September onwards and the delivery deadline It was October 23/XNUMX.

It is important that changes arise that prevent federal agencies from creating additional obligations that request information repeatedly and that the RFB itself, in many cases, already has. If that wasn't enough, creating obligations that mobilize an entire class of professionals (in this case, accountants), changing the deadline with two days left before delivery, makes the taxpayer once again pay this bill.

Unfortunately, this extension, despite being highly anticipated, was published two working days before the previously scheduled delivery. The vast majority of accountants had already prepared the information, spending time and resources.

To read the full RFB Normative Instruction No. 2.163, click here: