What is DCTF And How Does It Work?

DCTF stands for Federal Tax Credits and Debt Declaration , a mandatory filing statement to the IRS. The purpose of this statement is to inform the taxes and contributions that are determined by the company through specific generator programs.Through the DCTF it is also mandatory to declare if the taxes and contributions are paid, if there was installment payment or if there are credits and compensation.

Some examples of taxes are:

  • Corporate Income Tax (IRPJ);
  •  Withholding Income Tax (IRRF);
  • Tax on Industrialized Products (IPI);
  • Social Contribution on Net Income (CSLL), among others.

Examples of contributions are:

  • Contribution to PIS / PASEP;
  • Contribution to Social Security Financing (COFINS);
  • Provisional Contribution on Movement or Transmission of Securities and Credits
  •  Rights of a Financial Nature (CPMF), among others.

How to send DCTF

The Federal Revenue Service provides an official program to present and submit the DCTF annually. The dates are revealed in the year itself and depends on which situation mentioned some topics above and company is. To ensure that all taxes and fees are stated and presented correctly, a list of them is followed.

  1. Contribution to the Financing of Social Security – COFINS
  2. Provisional Contribution on the Movement or Transmission of Securities of Credits and Rights of a Financial Nature, until December 31, 2007 – CPMF
  3. Withholding Income Tax – IRRF
  4. Income Tax of Legal Entities – IRPJ
  5. Social Contribution on Net Income – CSLL
  6. Contribution PIS / PASEP , as quoted in the examples at the beginning of matter
  7. Contribution of Intervention of the Economic Domain destined to finance the Program of Stimulation to the Interaction University – CIDE – Shipment
  8. Tax on Exchange and Insurance Credit Operations, or Relating to Securities – IOF
  9. Tax on Industrialized Products – IPI
  10. Contribution of the Public Server Security Plan – PSS
  11. Contribution of Intervention in the Economic Domain incident on the commercialization and the importation of petroleum and its derivatives, ethyl alcohol fuel, natural gas and its derivatives – CIDE – Fuel
  12. Social Security Contribution on Gross Revenue – CPRB.
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