Information on DIRF?

What are the main fields for generating the DIRF?

TX Bill (Income Tax Bill)

E2_DIRF = 1

E2_CODRET = must be filled in

E2_TITPAI = must be filled out with data of parent bill (prefix+number+ installment+type+supplier+store)

NF Bill (Original Bill)

E2_DIRF = 2

E2_CODRET = must be filled in

E2_TITPAI = must be blank

Supplier Registration:

A2_CGC must be filled out with the Supplier's EIN.

PARAMETERS

The program identifies the tax type using nature.

MV_IRF = must contain the Income Tax bill nature

MV_PISNAT = must contain the PIS bill nature

MV_COFINS = must contain the COFINS bill nature

MV_CSLL = must contain the CSLL bill nature

MV_ACMIRPJ = 1

MV_ACMIRPF = 1

MV_VENCIRF = V

FREQUENTLY ASKED QUESTIONS

How must the DIRF be processed when various branches exist?

Processing must be branch by branch (centralizing all in the parent company) when the financial tables are in EXCLUSIVE sharing mode.

When adding a bill that contains Income Tax, PIS, COFINS, CSLL, INSS (for individual-only INSS), for example, what must be entered in the E2_CODRET field?

When the bill contains calculated Income Tax, the E2_CODRET field must always contain code 1708. The rest of the taxes is entered automatically (e.g. 5952 of PCC)

If it has only PCC or a tax other than the Income tax, you must fill in the code for the other taxes, such as 5952 for PCC and the proper code for INSS.

 What does the program consider in relation to withholdings?

If 1 Income Tax Withholding occurs during the year, all bills/invoices are considered.

If no tax was withheld, but the invoices/bills total 6,000, they will be considered in the DIRF, but only amounts will be recorded in the "Taxable Income" column, and no amount in the "Withheld Amount" column of the SRL file

Only a bill of the INS (INSS) type generated for an INDIVIDUAL supplier will be taken to the DIRF (table SR4)

The INSS bill is saved in the Social Security Contribution column in the SRL table.

What must be checked when integrating Financials into other modules?

By adding an inbound document with Type of Inflow and Outflow (TIO) configured to generate bills in Financials, check if parameter MV_VISDIRF is enabled.

When the bill is added using the Healthcare Insurance Plan (PLS), check parameter MV_PLSATIV. It is worth noting that the taxable income may vary through table BMR.

If a bill is verified that was not considered in the DIRF, which was generated in the integration with another module and has the field E2_CODRET or E2_DIRF blank, a TOTVS analyst must be assigned for database maintenance and correction.

DIRF PROCESSING

How does the DIRF reprocessing work?

If set to YES = Deletes the entire selected period and saves E2_DTDIRF = blank for the bills in the period

If set to NO = does not delete values, but accrues them. Considers only what has E2_DTDIRF = blank

If some bills were not considered when processing the DIRF?

Check if the E2_DTDIRF field is blank. If it is, it was not read by FINA401.

• Check if any tax nature (MV_IRF, PISNAT, COFINS, CSLL) was changed during the selected period. The program will only consider what is in the parameters' content. What is different will not be considered.
• Check if any change happened in the size of the bill number (from 6 to 9 – due to the electronic Invoice). In version migrations from 8 to 10, this may happen if the customer did not perform the adjustment in version 8. If this is the problem, check field E2_TITPAI, because its content is probably incorrect.
• Check if, during the use of the selected period, there was a change in the field group of the INSTALLMENT field; if so, check if the field E2_TITPAI has the incorrect key.
•  If the E2_TITPAI field has incorrect content, we suggest the allocation of an analyst with knowledge in the process to adjust the field content.

Important: Help Desk does not provide guidance for base adjustments.

I ran the routine "Generate data for DIRF", and the routine does not bring the main bill (Invoice) regarding PIS/COFINS/CSLL withholding, only for the Income Tax:

If the nature of the Income Tax and PCC belonging to the same invoice are equal, that is, MV_IRRF, MV_PISNAT, MV_COFINS, and MV_CSLL are equal, the routine cannot differentiate the taxes, and understands that the invoice has already been processed when it generated the Income Tax data.
 
I ran the routine "Generate data for DIRF", and the taxable income value was incorrectly generated in table SR4.
Check the E2_CODRET field of the original (parent) Invoice bill; is must be filled in.

Check the E2_TITPAI field of the TX (Income Tax) bill type, which must be filled out with data of parent bill (prefix+number+ installment+type+supplier+store).

I have ran the "Generate Data for DIRF" routine, and the withholding number was generated incorrectly in table SR4.

Check the field E2_DIRF of the TX (income tax) bill type, which must be set to 1.

Check the E2_CODRET field of the original (parent) Invoice bill; is must be filled in.

When generating the DIRF, it was identified that, in table SR4, the taxable income value was generated by subtracting the INSS value from the Income Tax calculation basis.

Check if parameter MV_INSIRF is set to 1 (deduct the INSS value from the Income Tax calculation base, 1=YES or 2=NO)

Should invoices that refer to goods for commercialization enter the DIRF?

The information that must be entered in DIRF is that related to the invoices that suffered the withholding of Income Tax, PIS, COFINS, CSLL. This means that, if any of these taxes is withheld, this must be informed in the DIRF.

For example: when selling automotive parts, ICMS is levied in this invoice, and PIS/COFINS/CSLL is retained. This, therefore, must be entered in the DIRF.

Thus, it is not correct to consider that only services must be entered in the DIRF, because, in some situations, product invoices contain a withholding and must be entered.

E2_TITPAI Field

How is the E2_TITPAI field saved in the system?

When generating the tax bill, the system writes the field E2_TITPAI, provided the field E2_DIRF is set to "YES".

What if E2_TITPAI is entered in the main bill?

Contact the analyst, because the customer probably has base issues.

The system was migrated from version 8 to 10 and now experiences issues when generating the DIRF.

There is probably an issue with field E2_TITPAI due to the change in the size of the number of the bill/invoice (electronic invoice).

The customer must allocate an analyst to adjust their base

What if questions about the U_TITPAIIR program that is in the customer portal appear?

The program is only an example for correcting the field E2_TITPAI when, for example, the customer has the field blank or it is incorrect.

This RDmake will work as a base so that the TOTVS analyst allocated at the customer can adjust it according to the need for adjusting the field content.

This program should not be run without the proper knowledge, but only under certain conditions that should be evaluated by a TOTVS analyst with knowledge in programming and DIRF process.

We reinforce to the allocated analysts that any base adjustment must be executed and validated with the customer's follow-up, initially in a test environment.

When Generating Data for DIRF, the PCC income disregards the ISS withholding value in the issue (only affects routine FINA401).

To generate the PCC income correctly to the DIRF (table SR4), run the following maintenance:

1. Find the bills with the fields:

E2_VRETPIS, E2_VRETCOF, and E2_VRETCSL different from zero

E2_ISS > MV_VRETISS and different from zero

2. Find the bill with E2_NATUREZ = ISS that corresponds to the original bill - check field E2_TITPAI

3. In the bill field E2_VRETISS, enter the same content of field E2_ISS.

This process is necessary only for invoices with ISS withholding on issuance and in which field E2_VRETISS was zeroed in the parent bill.

For database adjustments, it is essential that a security backup be guaranteed, and that the database maintenance be done by the Administrator or DBA user.

When sending data to the DIRF (routine FINA401), for bills that were issued in foreign currency, the income tax amount is not being taken in BRL

To solve this issue, it will be necessary to perform database maintenance with the following focus:

1. Select the bills in foreign currency with the withholding code '1708' with IR withholding
2. Check if field E2_BASEIRF is filled in with the value in BRL. If not, perform the conversion

For database adjustments, it is essential that a security backup be guaranteed, and that the database maintenance be done by the Administrator or DBA user.

DIRF considering Income Tax on the payment date

The system must consider the IR bill date when generating data for the DIRF.

Example:

Main Bill 1

Issue date 10/23/15

Due Date 11/05/15

Value BRL 3,000.00

After posting the main bill in the due date.

TX Income Tax Bill

Issue Dt 11/05/15

Value BRL 95.20

When generating data for DIRF, if Actual Issue Date is entered in the first generation parameter, the system presents the main bill in the month of October, and the income tax bill in the month of November.

ADDITIONAL INFORMATION

1) Who is obliged to deliver the DIRF?

The declaration of Income Tax at Source (DIRF) must be submitted by the legal entities and individuals who have paid or credited income that has suffered income tax withholding, even if in a single month of the calendar year to which the declaration refers, by themselves or as representatives of third parties:

I - parent establishments of private legal entities domiciled in Brazil, including those that are immune or exempt;

II - public law legal entities;

III - branch offices or representations of legal entities headquartered abroad;

IV- individual companies;

V - funds, associations, and unions of employees and employers;

VI - holders of notary and registry services;

VII - condominium buildings;

VIII - natural persons;

IX - institutions that manage investment funds or clubs; and

X - labor-management bodies of port work.

The legal entities that have withheld, even if only in a single month of the calendar year to which the DIRF refers, the Social Contribution on Net Profit (CSLL), the Contribution for Social Security Financing (Cofins) and the Contribution to the PIS/Pasep on payments made to other legal entities, pursuant to articles 30, 33, and 34 of Statute no. 10,833 of December 29, 2003.

The DIRF of the agencies, autarchies, and foundations of the federal public administration must contain, including, the information related to the withholding of taxes and contributions on payments made to legal entities for the supply of goods or services, under the terms of art. 64 of Statute no. 9430, of December 27, 1996.

2) If the declarant has not made any payments where they would be obliged to discount the Withholding Income Tax (IRRF) and the contributions referred to in question 3, are they required to file the DIRF?

No.

3) An employee was withheld in only one month. Do I have to enter all months?

Yes. In relation to the employee added to the DIRF, all revenue paid must be entered.

4) Am I obliged to enter beneficiaries that did not withhold taxes at source?

If the declarant is obliged to present the DIRF, they must enter all the beneficiaries who had income above BRL 6,000.00 (six thousand reais) regarding salaried work, non-salaried work, rents, and royalties. Income related to private pension benefits (3223) from life insurance plans with survivorship coverage - Free Benefit Generator Life (VGBL) (6891) paid in the calendar year, regardless of having withholding tax, whatever the amount.

ANALYSIS/IMPORT ITEM - PDG

PGD is the Declaration Generator Program made available by the Brazilian Federal Revenue Service (RFB) on its website.

1) Why do I receive an error in row 1 when I try to analyze the file generated in the PGD?

You probably saved the declaration in the PGD and is trying to analyze the file recorded. The Analyze function is indicated for declarations with more than 1,000,000 beneficiaries and was developed only to enable the delivery of the DIRF by large taxpayers. Never use the Analyze function for a declaration saved by the PGD.

If you have already generated the declaration in the PDG and saved the delivery file, just retransmit it using Receitanet.

For other information related to the PDG, check the Federal Revenue website at: www.receita.fazenda.gov.br