Internal Revenue Service changes EFD-REINF dates and requirements

IN RFB 2,163/23 Federal Revenue Service changes dates and obligations of EFD-ReINF (By Luiz Carlos Benner)

RFB Normative Order No. 2,163 was published today (11/10/2023), which amends Normative Instruction RFB No. 2,043, dated August 12, 2021, which provides for the Digital Tax Bookkeeping of Withholding and Other Tax Information - EFD-Reinf.

In order to increasingly increase control over taxpayers, the Brazilian Federal Revenue Service has consistently created new ancillary obligations. These ancillary obligations facilitate work for supervisory agents, but generate increased costs for taxpayers, who have to adapt to the new obligations.

An example is the replacement of the DIRF - Withholding Income Tax Declaration, with the events of the EFD-ReINF R-4000 series and the S-1210 event of the Simplified Digital Bookkeeping System for Social Security, Labor and Tax Obligations - eSocial and the other events referenced by it, in addition to the S-2501 eSocial event.

Although the obligation hasn't been revoked, now that's good news for taxpayers. IN 2,163/23, which changes the deadline for the EFD-ReINF R-4000 event obligation to events that occurred as of January 1, 2024. Previously, the obligation applied for events that occurred after September and the delivery deadline was October 13th/23.

It is important for changes to prevent federal agencies from creating ancillary obligations that request information repeatedly and that the RFB itself, in many cases, already has. If that were not enough, creating obligations that mobilize an entire class of professionals (in this case accountants), changing the deadline with two days left before delivery, causes the taxpayer to pay that bill once again.

Regrettably, this extension, although much awaited, was published two business days before the previously scheduled delivery. The vast majority of accountants had already prepared the information, spending time and resources.

To read the full RFB Normative Instruction No. 2,163, click here:

https://www.in.gov.br/en/web/dou/-/instrucao-normativa-rfb-n-2.163-de-10-de-outubro-de-2023-515790327

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