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DIRF - Income Tax Statement, according to Normative Instruction SRF no. 577 dated 5th of December, 2005, Paragraph 1st, clarifies the following: ...must be presented by legal entities and individuals that have paid or credited withheld income tax, even if it was in a single month of the calendar year to which the statement refers to, for themselves or as third-party representative....

Therefore, the company must present its employees with a Income Report, that is, a report of all paid and withheld values related to expiration dates, vacation, year-end bonus, payment of taxes such as INSS and IRPF, value paid to dental and/or health care, pensions, etc.

Besides employees, the company must report these payments to the Federal Revenue by totalizing and identifying the paid values, according to identifiers of DIRF Incidence, in the Payroll Items Register.

The system enables that data relevant to this information are collected in the system. After generating a file that can have maintenance performed and, once checked, generate a disk file to be sent to the Federal Revenue following law requirements.

For these procedures, the system uses the following routines:


  • Generate File
  • File Maintenance
  • Checking Report
  • Income Statement
  • Magnetic File


Image AddedImportant:

Access link DIRF 2005 - calendar year 2004, for further information related to DIRF 2005.

Access link DIRF 2006 - calendar year 2005, for further information related to DIRF 2006.

Access link DIRF 2007 - calendar year 2006, for further information related to DIRF 2007.

Access link DIRF 2008 - calendar year 2007, for further information related to DIRF 2008.

Access link DIRF 2009 - calendar year 2008, for further information related to DIRF 2009.

For frequently asked questions, access link DIRF - Clarifications.


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