By that norm was regulated the Declaration of Debts and Tax Credits of Federal Social Security and Other Entities and Funds – DCTFWeb thus giving continuity to the measures for the implementation of eSocial and EFD-Reinf.
Normative Instruction of “Receita Federal do Brasil” No. 1.787 / 18, published on February 8th 2018 will only be effective on July 1st 2018 on for companies with billing, in the calendar year of 2016, above R$ 78 million, from January 1st 2019 on for other taxpayers and from July 1st 2019 on for entities that are part of the Public Administration.
Among the taxpayers who must submit the DCTFWeb are legal entities under private law and consortiums; Individual Microentrepreneurs – “MEI”; individual rural producers; professional inspection entities such as the “OAB” (Brazilian Bar Association), international or foreign official bodies in operation in Brazil, among others that fall within the parameters of article 2 of this Normative Instruction.
DCTFWeb must be submitted until the 15th of the month following the occurrence of the generating facts in a centralized manner by the parent company and in the case of Companies in Participation Account – “SCP – Sociedade em Conta de Particpação” – by the ostensive partner in its own statement, informing:
->social security contributions levied on the remuneration paid or credited to the insured persons in the service of the company and on the workers’ salary-contribution
->the substitutive social security contributions, among them the Social Security Contribution on Gross Revenue – “CPRB”
->contributions to other entities and funds
->the amounts retained by service-takers in respect of services rendered by way of assignment of labor
There are also specific rules regulating the Annual DCTWeb that serves to inform about the amounts paid as a 13th salary and the Daily DCTWeb that serves to inform about the revenue of sporting spectacles.
DCTFWeb may be rectified in the cases provided for in this Normative Instruction but the rectification will only take effect after its approval.
The penalties for the untimely presentation of DCTFWeb and the presentation with inaccuracies or omissions are set forth in article 8 of this Normative Instruction.