The date of delivery of DIRF 2017 – the Withholding Income Tax Declaration – for the fiscal year 2016 was released yesterday, through a normative instruction that you can read in full on this link. The new date is the day February 15, 2017 – two weeks earlier than this year where the deadline was February 29th.
Every company that withholds tax must make this declaration, even if the amount was low or in just one month. There are other types of companies that also need to deliver even if they have not withheld tax, such as those who sent remittances abroad or who are candidates for public office.
A new feature of DIRF 2017 is that it will be necessary to inform details about brokerage and credit card administration fees.
In addition, Individual Micro Entrepreneurs (MEI) with gross revenue in 2016 of less than 60 thousand reais will not need to deliver the DIRF. Profits and dividends passed on to partners of companies other than through rent or pro-labore must be reported if the amount is greater than 28,559.70 reais.
Many details on how to assemble the DIRF and deliver will remain the same, so you can now follow the instructions and details from last year's DIRF at this link while not releasing this year's guide.
We recommend that you get ready now and don't let the shortest deadline get in the way. The good news is that Carnival will fall after the deadline!
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