Normative Instruction n. 2.198/24 and the obligation to submit DIRBI

The Brazilian Federal Revenue has published a Normative Instruction (IN nº 2.198/2004), which sets out a new accessory obligation, the DIRBI – Declaration of Tax Benefits. The submission of the referred declaration is mandatory for: a) private legal entities in general; b) consortiums. The tax return must be submitted monthly, with a deadline at the […]