Receita Federal disciplina forma de apresentação da Dirf

Receita Federal disciplina forma de apresentação da Dirf

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Instrução Normativa (IN) RFB nº 1671 antecipa prazo de entrega da Dirf para 15 de fevereiro

Foi publicada hoje no diário Oficial da União a IN RFB nº 1671 que dispõe sobre a Declaração do Imposto sobre a Renda Retido na Fonte referente ao ano-calendário 2016 – Dirf 2017.

Esse ato normativo tem duas novidades em relação aos anos anteriores, antecipa o prazo de apresentação da declaração para 15 de fevereiro de 2017 e obriga a identificação de todos os sócios das Sociedades em Conta de Participação.

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A apresentação da Dirf 2017 é obrigatória para pessoas jurídicas e físicas que pagaram ou creditaram rendimentos sobre os quais tenha incidido retenção do Imposto sobre a Renda Retido na Fonte (IRRF), ainda que em um único mês do ano-calendário, por si ou como representantes de terceiros.

A Dirf 2017 deverá ser apresentada até as 23h59min59s do dia 15 de fevereiro de 2017 através do Programa Gerador de Declarações – PGD Dirf 2017 – de uso obrigatório – a ser disponibilizado pela Secretaria da Receita Federal do Brasil (RFB), em seu sítio na Internet, a partir do primeiro dia útil de janeiro de 2017.

A aprovação do leiaute aplicável aos campos, registros e arquivos da Dirf 2017 para fins de importação de dados ao PGD Dirf 2017 deverá ser divulgada por meio de Ato Declaratório Executivo.

Fonte: Receita Federal
Data: 23 de novembro de 2016
Acesso: 25 de novembro de 2016

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