November 30 is the deadline for a company’s self-regularization regarding IRRF. According to the Federal Revenue Service, more than 25 thousand taxpayers will have the opportunity to self-regularize, avoiding the penalties of an audit.
The Federal Revenue Service initiated Operation Non-Paying Source, the first stage of the process of combating the failure to remit Withholding Income Tax (IRRF) of Legal Entities. The total indications of tax evasion verified in this operation, for the period from January 2015 to December 2016, is approximately R$ 821 million.
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The Superintendency of the Federal Revenue Service of Brazil in the 1st Fiscal Region sent letters to companies throughout Brazil, alerting them to inconsistencies in the declared amounts of IRRF with what was effectively remitted. The companies reported withholdings in the Withholding Income Tax Declaration (DIRF) without having remitted the withheld tax to the RFB.
In this stage, 25,301 taxpayers will be alerted to the possibility of self-regularizing, by submitting a correction to the DCTF (Declaration of Federal Tax Debits and Credits), making the remittance of the differences in IRRF amounts, with the appropriate legal additions.
In this way, the audit procedures that result in an ex officio fine of at least 75%, in addition to the accrual of default interest, and a possible Representation to the Federal Public Prosecutor’s Office, if misappropriation is confirmed, may be avoided.
The inconsistencies found by the tax authorities may be consulted in a statement attached to the letter, and the guidance for self-regularization in the body of the message itself that was sent by the RFB, to the registered address contained in the National Register of Legal Entities – CNPJ system.
To confirm the veracity of the letters sent, the Federal Revenue Service will send a notice to the mailbox of the respective taxpayers, which can be accessed through the e-CAC (http://idg.receita.fazenda.gov.br/interface/atendimento-virtual).
It is not necessary, therefore, to appear at the Federal Revenue Service. The Federal Revenue Service created a video with information about the operation, accessible here.
Source: STJ
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