On Dec. 5, BRZ Tax set declaration of federal tax debits and credits.
BRZ TAX issued Instruction 2237 re federal tax debits, credits declaration DCTFWeb.
Highlights
Applicable to taxable events data that occur from Jan. 1, 2025; up to Dec. 31, 2024.
For information related to triggering events not covered by paragraph 1, the provisions of the legislation in force prior to the entry into force of this Instruction shall apply.
DCTFWeb constitutes confession of debt, instrument for demanding declared tax debts.
Specified those required to submit the DCTFWeb, those exempt from the obligation.
Article 15 also applies to timely challenges against decisions not to approve corrections to Declaration of Federal Tax Debits and Credits (DCTF) issued after entry into force.
A taxpayer who fails to submit DCTFWeb and has made a payment prior to the start of tax proceedings may submit the declaration to inform amounts collected voluntarily.
Revocation
Revoked Art. 50 and 51 of Instruction 2021, of 2021; Art. 1 and 3 of Instruction 2162.
Furthermore, revoked Instructions 2005, 2007, 2038, 2048, of 2021; Instruction 2094, of 2022; Instructions 2128, 2137, 2139, 2147, of 2023; 2187, 2188, of 2024.
Effectiveness
Instruction 2237 shall come into force on Jan. 1, 2025.
