Dirf Download 2018
Vida Hubbert
How to Download DIRF 2018 Program from the Federal Revenue Service
If you are a payer who made payments subject to income tax withholding in 2018, you need to submit a declaration to the Federal Revenue Service (Receita Federal) using the DIRF 2018 program. In this article, we will explain what is DIRF, why do you need it, and how to download and use the program from the official website.
What is DIRF and why do you need it?
DIRF stands for Declaration of Income Tax Withheld at Source
DIRF is an acronym for Declaração do Imposto sobre a Renda Retido na Fonte, which means Declaration of Income Tax Withheld at Source. It is a document that informs the Federal Revenue Service about the payments and withholdings made by payers to beneficiaries in a calendar year. The beneficiaries can be individuals or legal entities, residents or non-residents in Brazil, who received income subject to income tax withholding.
DIRF is mandatory for payers who made payments subject to income tax withholding in 2018
If you are a payer who made payments subject to income tax withholding in 2018, you are obliged to submit a DIRF declaration to the Federal Revenue Service. The deadline for submitting the declaration was February 28, 2019. Some examples of payers who need to submit DIRF are:
- Legal entities domiciled in Brazil that paid or credited income subject to income tax withholding;
- Individuals or legal entities resident or domiciled abroad that paid or credited income subject to income tax withholding through a person authorized by them in Brazil;
- Legal entities that paid or credited income on their own behalf, as beneficiaries of investment funds;
- Individuals or legal entities that paid or credited income exempt or not subject to income tax withholding, but that are subject to reporting in DIRF.
DIRF allows the Federal Revenue Service to verify the accuracy and completeness of the income tax declarations of the beneficiaries
The main purpose of DIRF is to allow the Federal Revenue Service to cross-check the information provided by the payers and the beneficiaries regarding the income tax withheld at source. This way, the Federal Revenue Service can verify if the beneficiaries declared correctly their income and paid their due taxes, or if they omitted or underreported their income and evaded taxes. The Federal Revenue Service can also identify cases of double taxation or undue refunds.
How to download DIRF 2018 program from the official website?
Visit the Federal Revenue Service website and go to the Download section
To download DIRF 2018 program, you need to visit the official website of the Federal Revenue Service at https://www.gov.br/receitafederal/pt-br. On the homepage, you will see a menu with several options. Click on "Download" and then choose "Programas" (Programs). You will see a list of programs available for download, such as IRPF (Individual Income Tax), IRPJ (Corporate Income Tax), DCT
Choose the DIRF option and select the year 2018
Among the programs available for download, you will find the DIRF option. Click on it and you will see a page with information about the DIRF program, such as its purpose, legal basis, and technical specifications. You will also see a table with the versions of the program for each year. To download DIRF 2018 program, you need to select the year 2018 from the table. You will see a link to download the program for Windows, Linux, or Mac OS.
Download the program according to your operating system and install it on your computer
Depending on your operating system, you need to click on the corresponding link to download the DIRF 2018 program. The program is a ZIP file that contains an executable file and a user manual. You need to unzip the file and save it in a folder of your choice on your computer. To install the program, you need to run the executable file and follow the instructions on the screen. You will need to accept the terms of use and choose a destination folder for the program. After the installation is complete, you will see an icon for the DIRF 2018 program on your desktop or start menu.
How to use DIRF 2018 program to fill out and submit your declaration?
Open the program and create a new declaration file
To use DIRF 2018 program, you need to open it by double-clicking on its icon or selecting it from the start menu. You will see a welcome screen with some options. To create a new declaration file, you need to click on "Nova Declaração" (New Declaration). You will see a window where you need to enter some information about your declaration, such as:
- The type of payer (individual or legal entity);
- The identification number of the payer (CPF or CNPJ);
- The name or corporate name of the payer;
- The calendar year of reference (2018);
- The name of the declaration file;
- The password to protect the declaration file (optional).
After entering this information, you need to click on "OK" and you will see a confirmation message that your declaration file has been created.
Enter your payer information and beneficiary information
The next step is to enter your payer information and beneficiary information in the DIRF 2018 program. To do this, you need to click on "Informações do Declarante" (Payer Information) and "Informações dos Beneficiários" (Beneficiary Information) in the menu bar. You will see two tabs where you can enter or edit the data of each payer and beneficiary.
In the payer information tab, you can enter or edit data such as:
- The address and contact details of the payer;
- The type of activity of the payer (service provider, financial institution, etc.);
- The type of accounting regime of the payer (actual profit, presumed profit, etc.);
- The type of income tax regime of the payer (monthly or quarterly);
- The type of income tax calculation basis of the payer (cumulative or non-cumulative).
In the beneficiary information tab, you can enter or edit data such as:
- The identification number of the beneficiary (CPF or CNPJ);
- The name or corporate name of the beneficiary;
- The country of residence of the beneficiary (if non-resident in Brazil);
- The type of beneficiary (individual or legal entity, resident or non-resident, etc.);
- The type of income received by the beneficiary (wages, rents, royalties, etc.);
- The type of income tax withholding applied to the beneficiary (fixed rate, progressive table, exemption, etc.).
Enter the payments and withholdings made in 2018 for each beneficiary
The next step is to enter the payments and withholdings made in 2018 for each beneficiary in the DIRF 2018 program. To do this, you need to click on "Pagamentos e Retenções" (Payments and Withholdings) in the menu bar. You will see a table where you can enter or edit the data of each payment and withholding made by the payer to the beneficiary.
In the table, you can enter or edit data such as:
- The month of payment or withholding;
- The amount of payment or withholding;
- The code of payment or withholding (according to the DIRF manual);
- The description of payment or withholding (optional).
You can also use the buttons below the table to add, delete, copy, paste, import, or export data. You can also use the filters above the table to search, sort, or group data by different criteria.
Validate and save your declaration file
The next step is to validate and save your declaration file in the DIRF 2018 program. To do this, you need to click on "Validar" (Validate) in the menu bar. You will see a window where you can check if your declaration file has any errors or warnings. If there are any errors, you need to correct them before saving your file. If there are any warnings, you can ignore them or review them before saving your file.
To save your declaration file, you need to click on "Salvar" (Save) in the menu bar. You will see a window where you can choose a folder and a name for your file. You can also choose to encrypt your file with a password for security reasons. After saving your file, you will see a confirmation message that your file has been saved successfully.
Transmit your declaration file using the Receipt Transmission Program (RTP) or the e-CAC portal
The final step is to transmit your declaration file to the Federal Revenue Service using the Receipt Transmission Program (RTP) or the e-CAC portal. To do this, you need to have a digital certificate issued by an authorized entity. You also need to have an internet connection and access to one of these two options:
- The Receipt Transmission Program (RTP) is a program that allows you to transmit your declaration file directly from your computer to the Federal Revenue Service. You can download it from https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/download/pgd/receitanet. To use it, you need to open it and select your declaration file. Then, you need to enter your digital certificate and password and click on "Transmitir" (Transmit). You will see a progress bar and a confirmation message that your file has been transmitted successfully.
- The e-CAC portal is a website that allows you to access various online services offered by the Federal Revenue Service. You can access it from https://cav.receita.fazenda.gov.br/autenticacao/login/index. To use it, you need to log in with your digital certificate and password and go to "Declarações e Demonstrativos" (Declarations and Statements). Then, you need to go to "DIRF - Declaração do Imposto sobre a Renda Retido na Fonte" (DIRF - Declaration of Income Tax Withheld at Source) and click on "Entregar Declaração" (Submit Declaration). You will see a window where you can upload your declaration file and click on "Enviar" (Send). You will see a confirmation message that your file has been submitted successfully.
Conclusion
In this article, we have explained how to download DIRF 2018 program from the Federal Revenue Service and how to use it to fill out and submit your declaration of income tax withheld at source. We hope that this article has been helpful and informative for you. If you have any questions or doubts, you can contact the Federal Revenue Service through their website, phone, or email. You can also consult the user manual of the DIRF 2018 program or the DIRF manual for more details and guidance.
Remember that submitting your DIRF declaration is mandatory and important for complying with your tax obligations and avoiding penalties or audits. It is also a way of ensuring that your beneficiaries declare their income correctly and pay their due taxes. By using the DIRF 2018 program, you can make this process easier and faster.
FAQs
What is the penalty for not submitting or submitting late the DIRF declaration?
The penalty for not submitting or submitting late the DIRF declaration is 2% per month on the amount of income tax withheld at source, limited to 20%. The minimum penalty is R$ 200 for individuals and R$ 500 for legal entities.
Can I correct or amend my DIRF declaration after submitting it?
Yes, you can correct or amend your DIRF declaration after submitting it, as long as it is within the deadline for submission. You need to use the same DIRF 2018 program and create a new declaration file with the corrected or amended data. You need to mark the option "Declaração Retificadora" (Corrective Declaration) and enter the receipt number of the original declaration. Then, you need to save and transmit your corrective declaration using the same methods as before.
How can I check the status of my DIRF declaration?
You can check the status of your DIRF declaration by accessing the e-CAC portal with your digital certificate and password. You need to go to "Declarações e Demonstrativos" (Declarations and Statements) and then to "DIRF - Declaração do Imposto sobre a Renda Retido na Fonte" (DIRF - Declaration of Income Tax Withheld at Source). You will see a list of your declarations and their status, such as received, processed, or pending.
How can I print or export my DIRF declaration?
You can print or export your DIRF declaration by using the DIRF 2018 program. You need to open your declaration file and click on "Imprimir" (Print) or "Exportar" (Export) in the menu bar. You can choose to print or export the whole declaration or only some parts of it. You can also choose the format of the print or export, such as PDF, TXT, or XML.
What are some examples of income subject to income tax withholding that need to be reported in DIRF?
Some examples of income subject to income tax withholding that need to be reported in DIRF are:
- Wages, salaries, bonuses, commissions, tips, and other remuneration paid to employees;
- Rents, royalties, copyrights, patents, trademarks, and other payments for the use of property or rights;
- Interest, dividends, profits, capital gains, and other income from financial investments;
- Pensions, annuities, alimony, retirement benefits, and other income from social security;
- Fees, honoraria, gratuities, and other income from professional services;
- Prizes, winnings, lottery tickets, sweepstakes, and other income from gambling or contests.