1. Objective and Scope

1.1. Objective of this Operation

The purpose of this procedure is to detail the completion of the DCTF, informing which were the taxes and contributions calculated in the month referring to the completion

1.2. Scope

This procedure is applicable for company of Brazil in WP1 ERP.

2. Definitions

See Finance Glossary:

• WP1

3. Tasks description

DCTF – Declaration of Federal Tax Debts and Credits.
The DCTF will contain information on taxes and contributions calculated by the legal entity each month, payments, eventual installments and credit offsets, such as information on the suspension of the tax credit requirement. Legal entities must submit the DCTF by the 15th (fifteenth) business day of the 2nd (second) month following the month in which the triggering events occurred.

3.1  DARF Payment List

Marcia Alves (Regional Office) will forward the list of payments in excel for all CNPJ that has paid DARFs during a period. We must make some changes, leave the file as in the print below.

 CNPJ – Data arrecadação – Data Vencimento – Datat apuração – Cod. Receita – Valor

• Do these steps for all tabs and save to merge them into a single file;
• Make a copy of the file the last month CCCC DCTF mensal – MM.YYYY
  ● Get all the information a single file that you change and paste it into the CCCC DCTF mensal – MM.YYYY on Tab Table 1 from cell A2 (columns G and H contain formulas);

• In column D, select the competence that must be completed in the DCTF (2 months ago, eg January competence will be completed in March);
  ● In column H, filter only Yes;
  ● Check column G, if it has a negative value, it means that we pay the DARF in arrears, with a fine and interest. Ask André Figueiredo to open the amounts paid. Check ALL amounts paid in arrears and inform André Figueiredo

• Copy the filtered data from column A to F and paste it on the SUMMARY tab DCFT MM.YYYY from cell A2 (columns G and H contain formulas);
  ● The PER/DCOMPs/Administrative Processes must be manually entered on the SUMMARY DCFT MM.YYYY tab after the last cell with information;

Administrative Process Model

PER/DCOMP model
Fines and interest do not fill!

● Update the pivot table;

• After entering all the data in the eCAC - CCCC.MM.AA file, the DCTF program will be filled out.

3.2  Completion of DCTF

 Open the Monthly DCTF 3.5 program, go to Declaration – New - insert the CNPJ of the matrix according to the table below and click OK:

Click in Yes.

Note: In the PJ field, the suspension balance/balance sheet was collected in the month if you do not have DARFs 2362 IRPJ and CSLL 2484 in the eCAC file - CCCC.MM.AA.
● The Initial Data tab should be filled in as shown in the image below:

Note: In the first delivery of the year, you must fill in the criteria for recognizing monetary variations of credit rights and obligations of the taxpayer, depending on the exchange rate (Request to Marcia Alves or Andre Figueredo).

For January insert as below:

Note: For the other months, insert No change in the regime.

Go in tab Débitos/Créditos;

In column G of the SUMMARY DCTF MM.YYYY tab, we have the description of the tax that must be inserted;

 Select the tax in the DCTF and click on include;

 Select the DARF code (column H) and click OK;

Note: The Periodicity field will be filled in automatically, but for some cases we will have to insert some information, for these cases use the table below (Use the calculation column D to know which Decent period to use):

 Go to the Debit Amount tab and insert the corresponding amount in column F.

Note: If you have several DARFs with the same tax code and the same periodicity, they must be added to the debit amount, only the payment/clearance must be opened by DARF.

The payment of DARF can be in disbursement or by compensation of PER/DCOMP or Administrative Proceedings. In the Payment tab, only what was paid by disbursement must be entered and in the Compensation tab, what was compensated via PER/DCOMP or Administrative Processes.
 
● Payment click on Insert and inform: Calculation Period, Maturity Date, Principal Amount, Fine Amount and Interest Amount and click OK;
● For accrual payments that were paid in arrears, with the accrual date of accrual, we must place the principal amount in the debit amount and in the payment specify the amounts of fine and interest.
● Offsets click on Insert and inform the Debt Offset Amount and choose on Formalization of the DComp Request or Administrative Process, inform the DComp or Process Number and click on Ok

• Payment via DARF

Payment via Clearing

• After entering all the DARFs, go to the Summary tab and check if the balances match the dynamic table that was created.

Note: The Balance Payable column must be zeroed, as the amount of Debts Determined must be equal to the amount of Bound Credits.

• Forward a backup copy to André Figueiredo to validate the filling and transmit it to the RFB.
  ● Go to Declaration – Save Declaration for Delivery to RFB. Select the desired company and click OK; A txt will be saved in the drive C:\Program Files RFB\DCTF Monthly 3.4\Recorded Declarations.

End of document.