IN RFB 2.216/24 – New Tax Benefits to be Declared in the DIRBI

Today (September 6th), IN RFB 2.216/24 was published, which includes new tax benefits to be declared in the DIRBI.

The DIRBI (Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature), established by IN RFB 2.198/24, initially provided for the presentation of information relating to 16 tax benefits: PERSE, RECAP, REIDI, REPORTO, BUNKER OIL, PHARMACEUTICAL PRODUCTS, PAYROLL TAX EXEMPTION, PADIS, BEEF, SHEEP AND GOAT MEAT – EXPORT, BEEF, SHEEP AND GOAT MEAT – INDUSTRIALIZATION, UNROASTED COFFEE, ROASTED COFFEE AND ITS EXTRACTS, ORANGE, SOYBEAN, PORK AND POULTRY MEAT and GENERAL AGRICULTURAL PRODUCTS.

Now, IN RFB 2.216/24 includes another 17 benefits to be subject to declaration, such as: REIQ, SUDAM / SUDENE, FERTILIZERS, AIRCRAFT AND PARTS, PHARMACEUTICAL PRODUCTS, CHEMICAL PRODUCTS OF CHAPTER 29, MANAUS FREE TRADE ZONE, INVESTMENT SUBSIDIES and TECHNOLOGICAL INNOVATION, according to the new version of Annex I of the Normative Instruction.

The declaration regarding incentives, waivers, benefits, and immunities of the 17 included benefits must be submitted by October 20, 2024 , and must cover the tax periods from January to August 2024.

It is important to remember that IN RFB 2.198/24 provides for penalties, calculated on the company’s gross revenue, in case of non-submission or late submission of the DIRBI (Declaration of Income Tax on Corporate Income).

The tax team at De Vivo, Castro, Cunha e Whitaker Advogados is available to assist you on this matter.