With the expiry of the deadline for filing the DIRF by withholding agents, the amounts declared as withheld IR, CSRF, PIS and COFINS linked to your company or CPF, for the 2022 calendar year, are now available in the ECAC portal for both companies and individuals.
You may verify these amounts through the ECAC icon, the image of which is shared below.
Not infrequently, the amounts declared by withholding agents do not correspond to the figures recorded in the company’s accounting. A good preventive measure is therefore to perform a reconciliation of the withheld amounts and, in the event of any inconsistency, to contact the withholding agent to assess a possible correction, in order to avoid future challenges by the RFB or to map out the differences and be prepared to justify them in a potential audit proceeding.
Over the past year, we assisted many companies with corrections and also with the preparation of responses to clarification requests sent by the RFB when the company submitted a claim for a refund of a negative IRPJ and CSLL balance in which tax withholding credits were included.
The withholding agent does not always correct the statement, but having everything thoroughly mapped out and documented will aid in the decision-making process regarding which balance to use and will ensure the reconciliation is ready to be presented.
We encourage you to carry out this reconciliation within your company. Should you need any assistance, the MCS Markup team is here to help.
By Fernanda Rorato
