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{"id":23830,"date":"2024-08-12T09:23:01","date_gmt":"2024-08-12T12:23:01","guid":{"rendered":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/?p=23830"},"modified":"2024-08-15T14:07:11","modified_gmt":"2024-08-15T17:07:11","slug":"dirbi-entenda-as-regras-da-nova-obrigacao-acessoria","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/dirbi-entenda-as-regras-da-nova-obrigacao-acessoria\/","title":{"rendered":"DIRBI: entenda as regras da nova obriga\u00e7\u00e3o acess\u00f3ria"},"content":{"rendered":"

No dia 4 de junho de 2024, a <\/span>Medida Provis\u00f3ria (MP) n\u00ba 1.227\/24<\/span><\/b><\/a>, que estabelece as condi\u00e7\u00f5es para a frui\u00e7\u00e3o de benef\u00edcios fiscais e outras prerrogativas, foi promulgada. Como consequ\u00eancia, originou-se a <\/span>DIRBI<\/span><\/b> \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria \u2013, cuja regulamenta\u00e7\u00e3o ocorreu por meio da <\/span>Instru\u00e7\u00e3o Normativa 2.198\/2024<\/span><\/b><\/a>.<\/span>\u00a0<\/span><\/p>\n

Embora os contribuintes j\u00e1 reportem diversas informa\u00e7\u00f5es em distintas obriga\u00e7\u00f5es acess\u00f3rias, a DIRBI imp\u00f5e a declara\u00e7\u00e3o espec\u00edfica dos benef\u00edcios fiscais que foram utilizados. Al\u00e9m disso, a nova declara\u00e7\u00e3o visa fomentar a transpar\u00eancia no \u00e2mbito fiscal, exigindo n\u00e3o apenas que as empresas revelem esses benef\u00edcios, mas tamb\u00e9m supervisionem a aplica\u00e7\u00e3o desses est\u00edmulos fiscais.<\/span>\u00a0<\/span><\/p>\n

Obrigatoriedade da DIRBI<\/span><\/b>\u00a0<\/span><\/h2>\n
De acordo com a MP 1.227\/24, a entrega da DIRBI \u00e9 obrigat\u00f3ria para as seguintes entidades:<\/span>\u00a0<\/span><\/p>\n
\n
Pessoas jur\u00eddicas ou equiparadas que usufruam dos benef\u00edcios elencados pela DIRBI;<\/span><\/li>\n
Pessoas jur\u00eddicas imunes e isentas;<\/span>\u00a0<\/span><\/li>\n
Cons\u00f3rcios que realizam neg\u00f3cios jur\u00eddicos em nome pr\u00f3prio;<\/span><\/li>\n
As pessoas jur\u00eddicas optantes pelo Simples Nacional sujeitas \u00e0 Contribui\u00e7\u00e3o Patronal sobre a Receita Bruta (CPRB).<\/span>\u00a0<\/span><\/li>\n<\/ul>\n
A apresenta\u00e7\u00e3o da declara\u00e7\u00e3o deve ser efetuada por meio do\u202fCentro Virtual de Atendimento (e-CAC), utilizando-se do formul\u00e1rio espec\u00edfico disponibilizado. Tal procedimento deve ser realizado pelo estabelecimento matriz da pessoa jur\u00eddica, e a entrega deve ser feita at\u00e9 o vig\u00e9simo dia do segundo m\u00eas subsequente ao per\u00edodo de apura\u00e7\u00e3o. \u00c9 importante enfatizar que, se o mencionado dia 20 n\u00e3o for um dia \u00fatil, a entrega da declara\u00e7\u00e3o deve ser antecipada, seguindo a mesma l\u00f3gica aplic\u00e1vel a outras obriga\u00e7\u00f5es acess\u00f3rias.<\/span>\u00a0<\/span><\/p>\n
No que tange aos eventos geradores que ocorreram no intervalo de janeiro a julho do ano de 2024, o prazo para a entrega foi at\u00e9 o dia 20 de julho de 2024. No entanto, com a publica\u00e7\u00e3o da Instru\u00e7\u00e3o Normativa n\u00ba 2.204\/2024, foi determinada a prorroga\u00e7\u00e3o para a incid\u00eancia das multas em caso de distor\u00e7\u00e3o nas informa\u00e7\u00f5es prestadas, passando a valer a partir de 21 de setembro de 2024. Logo, os contribuintes ganharam um tempo adicional para revisar e retificar a DIRBI.<\/span>\u00a0<\/span><\/p>\n
Dispensa da DIRBI<\/span><\/b>\u00a0<\/span><\/h2>\n
Com base no art. 3\u00ba da instru\u00e7\u00e3o normativa, est\u00e3o dispensados de apresentar a DIRBI as microempresas e empresas de pequeno porte optantes pelo Simples Nacional, salvo a exce\u00e7\u00e3o anteriormente mencionada, bem como o microempreendedor individual (MEI).<\/span>\u00a0<\/span><\/p>\n
Conte\u00fado das informa\u00e7\u00f5es<\/span><\/b>\u00a0<\/span><\/h2>\nAs informa\u00e7\u00f5es declaradas na DIRBI referem-se aos incentivos fiscais e incluem dados sobre valores de cr\u00e9dito tribut\u00e1rio relacionados a impostos e contribui\u00e7\u00f5es que deixaram de ser recolhidos em raz\u00e3o dos benef\u00edcios, dos incentivos, das ren\u00fancias e das imunidades tribut\u00e1rias, como a <\/span>Desonera\u00e7\u00e3o da Folha de Pagamento<\/span><\/b><\/a>.\u00a0<\/span>\u00a0<\/span><\/p>\n
Assim, para ilustrar as hip\u00f3teses de c\u00e1lculo relacionadas ao recolhimento integral e parcial da CPRB, bem como os procedimentos corretos para o preenchimento no e-CAC, apresentamos a seguir as Figuras 1, 2, 3 e 4:\u00a0<\/span>\u00a0<\/span><\/p>\n
<\/p>\n
$\"Recolhimento$
Figura 1: C\u00e1lculo do recolhimento integral da CPRB<\/figcaption><\/figure>\n
<\/center>
<\/p>\n
$\"Preenchimento$
Figura 2: Preenchimento do e-CAC no caso de recolhimento integral da CPBR<\/figcaption><\/figure>\n
<\/center>
<\/p>\n
$\"C\u00e1lculo$
Figura 3: C\u00e1lculo do recolhimento parcial da CPRB<\/figcaption><\/figure>\n
<\/center>
<\/p>\n
$\"Preenchimento$
Figura 4: Preenchimento do e-CAC no caso de recolhimento parcial da CPBR<\/figcaption><\/figure>\n
<\/center>No caso do exemplo acima, o contribuinte dever\u00e1 declarar apenas os benef\u00edcios auferidos, ou seja, o valor que deixou de ser recolhido em raz\u00e3o do benef\u00edcio. Sendo assim, n\u00e3o h\u00e1 necessidade de demonstrar o c\u00e1lculo em si, devendo ser informado apenas o montante beneficiado. Na hip\u00f3tese do recolhimento integral, ilustrado na Figura 1, o valor a ser informado \u00e9 de R$ 137.500,00. J\u00e1 no caso do recolhimento parcial, Figura 3, o importe \u00e9 de R$ 100.000,00.<\/p>\n
No que tange ao IRRJ e \u00e0 CSLL, deve-se acompanhar a periodicidade da apura\u00e7\u00e3o trimestral, no final do trimestre, e da anual, referente a dezembro. Dito isso, elencamos a seguir, na Figura 5, os benef\u00edcios tribut\u00e1rios descritos no Anexo \u00danico da Instru\u00e7\u00e3o Normativa em comento, de maneira ilustrativa:<\/p>\n
<\/p>\n
$\"Benef\u00edcios$
Figura 5: Benef\u00edcios tribut\u00e1rios descritos no Anexo \u00danico da Instru\u00e7\u00e3o Normativa 2.198\/2024<\/figcaption><\/figure>\n
<\/center>Ressaltamos que os setores destacados no Anexo \u00danico da instru\u00e7\u00e3o normativa mencionada acima sofrer\u00e3o acr\u00e9scimos graduais, ou seja, haver\u00e1 a imposi\u00e7\u00e3o de novos benef\u00edcios, conforme informa\u00e7\u00f5es dadas pela pr\u00f3pria Receita Federal, em uma transmiss\u00e3o online.<\/p>\n
Apresenta\u00e7\u00e3o e aus\u00eancia de obrigatoriedade<\/strong><\/h2>\n
A obrigatoriedade de apresentar a DIRBI \u00e9 exclusiva para os contribuintes que atendem aos crit\u00e9rios da lei para entrar nos regimes especiais e que utilizam os benef\u00edcios fiscais. Por exemplo, se a lei prev\u00ea um regime especial para investimentos na Infraestrutura (REIDI), \u00e9 a pessoa jur\u00eddica habilitada ou coabilitada ao regime que deve proceder com a declara\u00e7\u00e3o, e n\u00e3o seus fornecedores, conforme explicado pela Receita Federal.<\/p>\n
No que diz respeito \u00e0 aus\u00eancia de obrigatoriedade de apresenta\u00e7\u00e3o da DIRBI, ou seja, quando a empresa n\u00e3o se enquadra em nenhuma das hip\u00f3teses descritas no Anexo \u00danico da referida instru\u00e7\u00e3o normativa, a DIRBI n\u00e3o dever\u00e1 ser apresentada em branco.\u00a0 A obrigatoriedade de entrega se restringe apenas \u00e0s empresas que est\u00e3o efetivamente obrigadas.<\/p>\n
Penalidades relativas \u00e0 DIRBI<\/strong><\/h2>\n
A n\u00e3o apresenta\u00e7\u00e3o da DIRBI ou a sua entrega fora do prazo \u00e9 pass\u00edvel de penalidades, incluindo as seguintes:<\/p>\n\n\n\n
Atraso na entrega<\/strong><\/td>\n – 0,50% sob a receita bruta de at\u00e9 R$ 1 milh\u00e3o;<\/p>\n
– 1% sob a receita bruta entre R$ 1 milh\u00e3o at\u00e9 10 milh\u00f5es;<\/p>\n
– 1,5% sob a receita bruta acima de R$ 10 milh\u00f5es.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Em caso de atraso na entrega, a aplica\u00e7\u00e3o da penalidade ser\u00e1 limitada a 30% do valor dos benef\u00edcios fiscais usufru\u00eddos, al\u00e9m da multa por omiss\u00f5es, inexatid\u00f5es ou incorre\u00e7\u00f5es.<\/p>\n\n\n\n
Omiss\u00f5es, inexatid\u00f5es e incorre\u00e7\u00f5es<\/strong><\/td>\n – 3% sob o valor omitido, inexato ou incorreto sendo o valor m\u00ednimo de R$ 500 (quinhentos reais).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Se houver autua\u00e7\u00e3o, as penalidades ser\u00e3o lan\u00e7adas de of\u00edcio, sendo o prazo para c\u00e1lculo contado do primeiro dia ap\u00f3s o prazo da entrega \u2013 normalmente at\u00e9 o dia 20 do m\u00eas \u2013 at\u00e9 a entrega efetiva da declara\u00e7\u00e3o. Na hip\u00f3tese de o contribuinte demonstrar a boa-f\u00e9 no preenchimento da declara\u00e7\u00e3o, n\u00e3o ser\u00e1 aplicada a multa de 3%. E em caso de retifica\u00e7\u00e3o, o prazo \u00e9 de at\u00e9 5 anos, de modo que a declara\u00e7\u00e3o retificadora dever\u00e1 substituir a declara\u00e7\u00e3o original na \u00edntegra.<\/p>\n
Considera\u00e7\u00f5es finais<\/strong><\/h2>\n
Diante do que foi exposto ao longo deste artigo, a Declara\u00e7\u00e3o de Informa\u00e7\u00f5es sobre Benef\u00edcios Fiscais (DIRBI) apresenta uma caracter\u00edstica surpreendente: a retroatividade. Isso significa que os contribuintes obrigados a fazer a declara\u00e7\u00e3o devem informar retroativamente os benef\u00edcios fiscais obtidos desde janeiro de 2024. Al\u00e9m disso, a r\u00e1pida implementa\u00e7\u00e3o dessa obriga\u00e7\u00e3o acess\u00f3ria tamb\u00e9m chamou a aten\u00e7\u00e3o.<\/p>\n
Outro ponto relevante diz respeito ao prazo de entrega estabelecido para 20\/07\/2024, referente aos fatos geradores ocorridos a partir de janeiro de 2024. Considerando que entidades como o Conselho Federal de Contabilidade (CFC), a Federa\u00e7\u00e3o Nacional das Empresas de Servi\u00e7os Cont\u00e1beis e das Empresas de Assessoramento, Per\u00edcias, Informa\u00e7\u00f5es e Pesquisas (FENACON) e o Instituto dos Auditores Independentes do Brasil (IBRACON) solicitaram a exclus\u00e3o da DIRBI, argumentando que as informa\u00e7\u00f5es j\u00e1 s\u00e3o enviadas por outros meios, \u00e9 poss\u00edvel que tanto o prazo quanto a obrigatoriedade previstos na Instru\u00e7\u00e3o Normativa 2.198\/2024 sejam alterados a qualquer momento.<\/p>\n
Por fim, \u00e9 importante que os contribuintes estejam atentos a eventuais mudan\u00e7as, pois, como mencionado anteriormente, novos setores ou benef\u00edcios podem ser inclu\u00eddos no escopo da DIRBI. Al\u00e9m disso, vale ressaltar que as empresas dispensadas da declara\u00e7\u00e3o n\u00e3o devem enviar o arquivo.<\/p>\n
A BLB Auditores e Consultores possui uma equipe especializada composta por profissionais capacitados no \u00e2mbito tribut\u00e1rio<\/strong><\/a>. Para mais informa\u00e7\u00f5es sobre a DIRBI, obriga\u00e7\u00f5es acess\u00f3rias ou sobre os nossos servi\u00e7os de consultoria, entre em contato conosco<\/strong><\/a>.<\/p>\n
Autoria de Melissa Souza<\/strong><\/a> e revis\u00e3o t\u00e9cnica de Bruno Carvalho<\/strong><\/a>
\nConsultoria Tribut\u00e1ria
\nBLB Auditores e Consultores<\/p>\n","protected":false},"excerpt":{"rendered":"
No dia 4 de junho de 2024, a Medida Provis\u00f3ria (MP) n\u00ba 1.227\/24, que estabelece as condi\u00e7\u00f5es para a frui\u00e7\u00e3o de benef\u00edcios fiscais e outras prerrogativas, foi promulgada. Como consequ\u00eancia, originou-se a DIRBI \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria \u2013, cuja regulamenta\u00e7\u00e3o ocorreu por meio da Instru\u00e7\u00e3o Normativa 2.198\/2024.\u00a0 Embora […]<\/p>\n","protected":false},"author":7,"featured_media":23836,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2,38],"tags":[1121,1124,1123,1122,30],"class_list":["post-23830","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-tributos","tag-dirbi","tag-medidaprovisoria","tag-obrigacoes","tag-regras","tag-tributos"],"yoast_head":"\nDIRBI: entenda as regras da nova obriga\u00e7\u00e3o acess\u00f3ria<\/title>\n<meta name=\"description\" content=\"Dia 04\/06\/2024, a MP n\u00ba 1.227\/24, que estabelece as condi\u00e7\u00f5es para a frui\u00e7\u00e3o de benef\u00edcios fiscais foi promulgada, originando a DIRBI.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIRBI: entenda as regras da nova obriga\u00e7\u00e3o acess\u00f3ria\" \/>\n<meta property=\"og:description\" content=\"Dia 04\/06\/2024, a MP n\u00ba 1.227\/24, que estabelece as condi\u00e7\u00f5es para a frui\u00e7\u00e3o de benef\u00edcios fiscais foi promulgada, originando a DIRBI.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.blbescoladenegocios.com.br\/blog\/dirbi-entenda-as-regras-da-nova-obrigacao-acessoria\/\" \/>\n<meta property=\"og:site_name\" content=\"BLB Blog\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-12T12:23:01+00:00\" \/>\n<meta property=\"article:modified_time\" 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