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{"id":24081,"date":"2025-01-30T17:38:46","date_gmt":"2025-01-30T20:38:46","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=24081"},"modified":"2025-08-18T18:08:02","modified_gmt":"2025-08-18T21:08:02","slug":"extincao-dctf-dcftweb","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/extincao-dctf-dcftweb\/","title":{"rendered":"Extin\u00e7\u00e3o da DCTF: o que mudar\u00e1 a partir de 2025 com a DCTFWeb?"},"content":{"rendered":"

Como estava previsto desde 2024, quando come\u00e7aram a surgir as primeiras mudan\u00e7as relacionadas \u00e0 unifica\u00e7\u00e3o de alguns tributos anteriormente declarados na DCTF e que passaram a ser informados e recolhidos por meio de uma guia gerada pela DCTFWeb, o ano de 2025 chegou com novas mudan\u00e7as significativas para os contribuintes. Siga com a leitura e veja como a extin\u00e7\u00e3o da DCTF pode afetar seu neg\u00f3cio.<\/p>\n

O Di\u00e1rio Oficial da Uni\u00e3o publicou recentemente a Instru\u00e7\u00e3o Normativa (IN) RFB n\u00ba 2.237\/2024<\/strong><\/a>, que explica como funcionar\u00e1 a declara\u00e7\u00e3o dos tributos federais a partir de 01\/2025. Com isso, a IN RFB n\u00ba 2.005\/2021 \u00e9 revogada a partir deste ano. Desse modo, seguem as disposi\u00e7\u00f5es preliminares da IN n\u00ba 2.237\/2024:<\/p>\n

\u201cArt. 1\u00ba Esta Instru\u00e7\u00e3o Normativa disp\u00f5e sobre a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais DCTFWeb.<\/em><\/p>\n

1\u00ba O disposto nesta Instru\u00e7\u00e3o Normativa aplica-se \u00e0s informa\u00e7\u00f5es relativas a fatos geradores:<\/p>\n

I – que ocorrerem a partir de 1\u00ba de janeiro de 2025; e<\/em><\/p>\n

II – que ocorrerem at\u00e9 31 de dezembro de 2024 e que devam ser prestadas em declara\u00e7\u00e3o referente ao per\u00edodo posterior \u00e0 data a que se refere o inciso I.<\/em><\/p>\n

2\u00ba Para as informa\u00e7\u00f5es relativas aos fatos geradores n\u00e3o enquadrados no \u00a7 1\u00ba, aplica-se o disposto na legisla\u00e7\u00e3o vigente anteriormente \u00e0 entrada em vigor desta Instru\u00e7\u00e3o Normativa.<\/p>\n

Art. 2\u00ba A DCTFWeb apresentada na forma prevista nesta Instru\u00e7\u00e3o Normativa constitui confiss\u00e3o de d\u00edvida e instrumento h\u00e1bil e suficiente para a exig\u00eancia dos d\u00e9bitos tribut\u00e1rios declarados.\u201d<\/em><\/p><\/blockquote>\n

Conforme mencionado, a instru\u00e7\u00e3o normativa citada acima trata tanto de informa\u00e7\u00f5es relativas a fatos geradores ocorridos a partir de 1\u00ba de janeiro de 2025 quanto daquelas relacionadas a fatos ocorridos at\u00e9 31 de dezembro de 2024, as quais devem ser apresentadas ap\u00f3s 01\/01\/2025. Vale lembrar que, para as retifica\u00e7\u00f5es de informa\u00e7\u00f5es referentes a per\u00edodos anteriores ao disposto no artigo 1\u00ba, dever\u00e1 ser seguido o regulamentado da IN RFB n\u00ba 2.005\/2021.<\/p>\n

Com a extin\u00e7\u00e3o da DCTF haver\u00e1 altera\u00e7\u00e3o na obrigatoriedade de entrega da DCTFWeb?<\/strong><\/h2>\n

A obrigatoriedade de entrega permanece a mesma que a da IN RRB n\u00ba 2.005\/2021, com a exce\u00e7\u00e3o de que os d\u00e9bitos, anteriormente declarados na DCTF e pagos por meio de guia separada, ser\u00e3o unificados na DCTFWeb. Entre as situa\u00e7\u00f5es mais relevantes de dispensa de obrigatoriedade<\/strong>, conforme o artigo 4\u00ba da IN n\u00ba 2.237\/2024, as mais comuns incluem as seguintes:<\/p>\n