To avoid fines Learn about the criteria for mandatory declaration and the consequences of non-compliance with tax regulations
The Income Tax Withheld at Source telegram number database Declaration (DIRF) is an annual obligation imposed on employers who have withheld Income Tax from their employees on at least one occasion during the previous year. For 2025, the DIRF filing deadline began on January 2 and will end on February 28, as established by the Federal Revenue Service.
What is DIRF?
DIRF is an instrument through which employers inform the Federal Revenue Service of the taxable amounts paid to their employees, as well as the tax withheld at source.
This declaration is essential to ensure the tax what is seo and why is it important? regularity of both the employer and the employee. Failure to comply with this requirement may result in the taxpayer being included in the tax net and the application of fines.
Who is required to declare?
According to current regulations, submission of the DIRF is mandatory for employers who, during the base year of 2024:
They withheld Income Tax at Source (IRRF) on salaries, vacations, 13th salary or employee terminations on at least one occasion.
They paid income to the employee that, added together, exceeded the limit of R$28,559.70 for the year.
IRRF is only withheld when the employee’s gross income exceeds certain amounts. Until April 2024, the limit for incidence was R$2,400.00 per month. As of May, the limit was to avoid fines adjusted to R$2,600.00 per month, in accordance with the update of the Income Tax table.
Consequences of non-compliance
Employers who fail to submit the DIRF within the bahrain lists stipulated deadline are subject to penalties. The Federal Revenue Service may apply a fine corresponding to 2% of the total amount of taxes and contributions reported in the declaration, limited to 20% of the amount due.
Furthermore, late regularization may result in additional notifications, causing inconvenience to the employer.
How to avoid problems with the IRS?
To avoid penalties, it is essential that employers organize themselves in advance, gathering all the documents necessary to prepare the DIRF. Essential information includes:
The amounts paid to the employee throughout the year
Details of the withholdings made;
Other information required by the Federal Revenue Service to correctly complete the declaration.
Importance of the declaration for the employee
The DIRF is an essential instrument for complying with tax obligations related to employment. The deadline for submission is in effect and will end on February 28, 2025. Employers to avoid fines must be aware of the rules to avoid sanctions and ensure regularity with the Federal Revenue Service.