New mandatory IRRF codes

Income tax (IR) withholdings generated on business income will be declared on the Declaration of Federal Tax Debts and Credits from Social Security and from Other Entities and Funds (DCTFWeb) and collected through the Numbered Federal Revenue Collection Document (DARF) issued with the same statement.

This statement will be issued as of the Account Period (PA) in May 2023, the month of payment.

Thus, in the event of IR withholding for payments made as of May 1st of this year, eSocial will forward that deduction to that PA’s DCTFWeb, once payroll is closed. From then on, it will be announced and pushed on the DCTFWeb portal.

Check out the following revenue codes that will be announced on DCTFWeb:

IR collection is withheld from beneficiaries residing abroad

For income tax withholdings on income attributable to overseas beneficiaries, revenue code 0473-01, where the tax due date is daily (the date the taxable event occurred), the creation of a numbered DARF in the SicalcWeb system is available in this link.

For these cases, before the taxpayer acknowledges the debt on DCTFWeb, he or she can import the DARF already paid, in order to reduce the debt declared, and avoid duplicate payments.

In addition, another option is to remove revenue code 0473-01 in the DARF version, before it is released in the DCTFWeb application.

for more information, look here DCTFWeb Guidelines Guide.

know more: DCTFWeb: What are the changes to the IRRF group? (2023)

With information from Gov.br