On February 09, 2018 was published the Normative Instruction #1,787/2018 issued by the Brazilian IRS, presenting the rules for the DCTFWeb. This ancillary obligation will be generated automatically from the (eSocial) and/or (EFD-Reinf), new modules of the Public Digital Bookkeeping System (Sped).

DCTFWeb replaces the payment form of the Working Time Guarantee and Social Security Information Fund (GFIP) within the scope of the Brazilian Internal Revenue Service, generating simplification for taxpayers.

DCTFWeb will initially be mandatory only for companies with billing, in the 2016 calendar year, above R$ 78 million from the generating facts that occur as of 7/1/2018. Immune and exempt legal entities must obey the deadline of 1/1/2019, even if they have recorded a turnover above R $ 78 million in 2016.

Access to DCTFWeb will be on an Internet portal via the RFB eCac that is within the "Services" area and must be submitted by the 15th (fifteenth) day of the month following the month in which the generating facts occur. If this date falls on a non-useful day, the deadline will be anticipated for the immediately preceding business day.

Throughout its specialized team, RSM follows the tax, labor and social security legislative changes and is available to support its clients to be in compliance with the new regulation.


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Leonardo Biar
Partner | Head of Labor and Social Security Areas
[email protected]