By Alessandra Fernandes – Director of Innovation & Digital Transformation
The discontinuation of the DIRF (Declaration of Withholding Income Tax) brought an important change to the way companies provide tax information to the Federal Revenue Service. With the evolution of SPED, data that was previously centralized in this obligation is now transmitted primarily through eSocial and EFD-Reinf, within a more integrated and digital model.
For many organizations, this change raised expectations of simplified processes related to Withholding Income Tax. In practice, however, one point continues to require attention: the correct generation of Income Statements delivered to beneficiaries.
Even with the end of DIRF, companies remain obligated to provide Income Statements to taxpayers, typically by the end of February of the year following the payment. This document is essential for individuals and legal entities to correctly complete their Income Tax returns.
When it comes to income derived from payroll, most systems are already capable of generating the statements with relative ease. This is because the data is structured and consolidated within the payroll system itself.
The challenge arises when information that does not flow through payroll, but is reported in the EFD-Reinf, comes into play. The main examples include:
- dividend distributions
- payment of Interest on Net Equity (JCP)
- other payments and withholdings reported outside of payroll.
This data continues to exist and must appear correctly in the Income Statements delivered to beneficiaries.
In practice, many companies face difficulties because this information is spread across different Reinf XML files, often involving a large volume of beneficiaries. This ends up requiring manual consolidation processes, parallel spreadsheets and frequent reviews to ensure consistency between the declarations submitted to the tax authorities and the statements made available to taxpayers.
In light of this scenario, automation solutions have become increasingly relevant for reducing risks and improving operational efficiency.
With this need in mind, MCS Markup has developed Informe Fácil, an automation tool capable of transforming EFD-Reinf XML files into Income Statements, organizing data in a structured and reliable manner.
Additionally, for companies that already generate statements from payroll, we also offer Reinf Express, the solution that allows payroll information to be unified with Reinf data. This makes it possible to create a single process for generating the statements.
The result is a simpler and more secure workflow, with benefits such as:
- reduction of parallel controls
- less manual work in data consolidation
- greater consistency in the information delivered to beneficiaries.
With the end of DIRF and the consolidation of information in eSocial and EFD-Reinf, reviewing the processes for generating Income Statements has become essential. Automation emerges as a natural path to ensuring efficiency, reliability and compliance in this new tax landscape.
