As happens every year, the accounting sector needs to be aware of regulatory and legislative changes that impact companies’ tax obligations. On January 24th, the inclusion of the PIS/Pasep calculation on payroll in eSocial came into force. This calculation will be presented in event S-5011 of the system and then sent to DCTFWeb.
Those who have already submitted the closing of periodic events for the January 2024 assessment period (PA, in portuguese) before the implementation of the new calculation need to do so again. To ensure that the system can correctly calculate the taxes due, it will be necessary to reopen the events (S-1298) and submit a new closing.
If the taxpayer has a court decision suspending the obligation to pay PIS/Pasep, it will be necessary to provide information about this suspension, including the details of the process and the amounts, directly on DCTFWeb. This is because eSocial does not address the suspension of these taxes.
Next February, it is important to be aware of the possible need to submit two tax returns. The first one, DCTFWeb, covering events occurring in the January 2024 assessment period, must be sent by the 15th. In addition, the DCTF (PGD) relating to PA events in December 2023 must also be submitted by the 15th working day of the same month.
It is important to mention that the replacement of DCTF by DCTFWeb, from the same period, covers not only PIS/Pasep, but also Corporate Income Tax (IRPJ), Social Contribution on Net Income (CSLL) and Social Security Financing Tax (Cofins) withheld at source. On the other hand, Withholding Income Tax (IRRF) has already been included in the obligation since the events that took place in May 2023.
Constant monitoring of updates allows the accounting sector to provide strategic support to companies, helping them to make financial decisions and optimize their tax burden.
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