{"id":4251,"date":"2018-02-23T07:56:19","date_gmt":"2018-02-23T10:56:19","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/?p=4251"},"modified":"2018-06-05T07:58:23","modified_gmt":"2018-06-05T10:58:23","slug":"normative-instruction-of-receita-federal-do-brasil-no-1-787-18-dctf-web-regulation","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/en\/normative-instruction-of-receita-federal-do-brasil-no-1-787-18-dctf-web-regulation\/","title":{"rendered":"NORMATIVE INSTRUCTION OF \u201cRECEITA FEDERAL DO BRASIL\u201d N\u00ba 1.787 \/ 18 &#8211; DCTF WEB &#8211; REGULATION"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">By that norm was regulated the Declaration of Debts and Tax Credits of Federal Social Security and Other Entities and Funds &#8211; DCTFWeb thus giving continuity to the measures for the implementation of eSocial and EFD-Reinf.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Normative Instruction of \u201cReceita Federal do Brasil\u201d No. 1.787 \/ 18, published on February 8th 2018 will only be effective on July 1st 2018 on for companies with billing, in the calendar year of 2016, above R$ 78 million, from January 1st 2019 on for other taxpayers and from July 1st 2019 on for entities that are part of the Public Administration.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Among the taxpayers who must submit the DCTFWeb are legal entities under private law and consortiums; Individual Microentrepreneurs \u2013 \u201cMEI\u201d; individual rural producers; professional inspection entities such as the \u201cOAB\u201d (Brazilian Bar Association), international or foreign official bodies in operation in Brazil, among others that fall within the parameters of article 2 of this Normative Instruction.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">DCTFWeb must be submitted until the 15th of the month following the occurrence of the generating facts in a centralized manner by the parent company and in the case of Companies in Participation Account \u2013 \u201cSCP \u2013 Sociedade em Conta de Particpa\u00e7\u00e3o\u201d &#8211; by the ostensive partner in its own statement, informing:<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">-&gt;social security contributions levied on the remuneration paid or credited to the insured persons in the service of the company and on the workers&#8217; salary-contribution<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">-&gt;the substitutive social security contributions, among them the Social Security Contribution on Gross Revenue \u2013 \u201cCPRB\u201d<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">-&gt;contributions to other entities and funds<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">-&gt;the amounts retained by service-takers in respect of services rendered by way of assignment of labor<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">There are also specific rules regulating the Annual DCTWeb that serves to inform about the amounts paid as a 13th salary and the Daily DCTWeb that serves to inform about the revenue of sporting spectacles.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">DCTFWeb may be rectified in the cases provided for in this Normative Instruction but the rectification will only take effect after its approval.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">The penalties for the untimely presentation of DCTFWeb and the presentation with inaccuracies or omissions are set forth in article 8 of this Normative Instruction.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4251","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4251\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/comments\/?post=4251"}],"version-history":[{"count":3,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4251\/revisions\/"}],"predecessor-version":[{"id":4254,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4251\/revisions\/4254\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/media\/?parent=4251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/categories\/?post=4251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/tags\/?post=4251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}