Medium and large companies must declare more tax incentives to the tax authorities starting this month. The Federal Revenue Service has expanded to 173 the number of tax benefits that need to be reported in the Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature (Dirbi).
The change was made official with the publication of a normative instruction from the Revenue Service , this Monday (15), in the Official Gazette of the Union.
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With the new rule, 85 tax benefits are now included in the declaration, adding to the 88 previously required. Most of the new items included are related to the Social Integration Program (PIS), the Public Servant’s Asset Formation Program (Pasep), and the Contribution to Social Security Financing (Cofins), in addition to incentives linked to Corporate Income Tax (IRPJ).
More transparency
According to the Federal Revenue Service, the expansion of the DIRBI (Declaration of Income Tax Benefits) aims to strengthen the control, transparency, and management of tax benefits and special tax regimes. In a statement, the agency affirmed that the declared information is essential for improving public policies and monitoring tax expenditures.
In the case of taxes on revenue, such as PIS and Cofins, the inclusion of the new benefits also aims to facilitate the calculation of the amounts reported by taxpayers, based on cross-referencing data with the Digital Tax Accounting (EFD-Contribuições).
The published regulation also promotes adjustments to comply with Law 14.973/2024 , which defined transition rules for the reintroduction of payroll taxes. The law maintained the payroll tax exemption for companies in 17 sectors until the end of 2024, with a gradual resumption of taxation between 2025 and 2027.
According to the Federal Revenue Service, more than 2.1 million DIRBI declarations had been submitted by December 14th, with companies reporting values exceeding R$ 600 billion.
Created last year, the Dirbi must be submitted by the 20th of the second month following the reporting period. Therefore, incentives related to October must be reported by December 20th.
Expanding the declaration process is part of the tax authority’s effort to increase governance over tax benefits, considered one of the main sources of tax revenue loss in the country.
