The Brazilian Federal Revenue Service (RFB) has issued Tax Directive No. 2,237/2024, replacing the previous directive (No. 2,005/2021), introducing significant changes to the submission process of the Declaration of Federal Tax Debits and Credits (DCTFWeb).
As part of modernization and simplification efforts, the Tax Inclusion Module (MIT) has been introduced as an integrated service within DCTFWeb. MIT is designed to receive information on debts and credits related to taxes administered by the RFB, aiming to simplify compliance with ancillary obligations, reduce the number of required declarations, and standardize the treatment of tax credits.
The implementation of MIT and updates to DCTFWeb, as established by Tax Directive No. 2,237/2024, represent a significant advancement in the tax reporting process, promoting modernization and simplification. The inclusion of new taxes and the expansion of mandatory reporting to various taxpayer profiles, such as individual microentrepreneurs (MEIs), rural producers, and non-profit entities, demand careful and efficient adaptation, particularly from accounting teams.
Despite these promising changes, the implementation of MIT has raised concerns due to tight adaptation deadlines coinciding with periods of high demand. The RFB is considering extending these deadlines in response to challenges highlighted by professionals in the field. Taxpayers must adequately prepare to ensure compliance with the new requirements and the correct execution of tax obligations.
Glossary – Tax
Administrative Council of Tax Appeals (Carf) – Brazilian administrative tribunal responsible for resolving tax disputes between taxpayers and the federal government.
Brazilian Development Bank (BNDES) – State-owned financial institution that provides long-term funding for investment projects in Brazil.
Corporate Income Tax (IRPJ) – Federal tax on corporate profits in Brazil.
Actual profit regime (lucro real) – Brazilian tax regime under which corporate income tax is calculated based on accounting profit, adjusted by tax additions and exclusions.
Brazilian Federal Revenue Service (RFB) – Government body responsible for tax administration, collection, and enforcement in Brazil.
Tax Directive No. 1,700/2017 – Normative instruction issued by the RFB detailing rules for calculating corporate taxes.
Finep (Funding Authority for Studies and Projects) – Public agency that finances innovation and research-related projects in Brazil.
Social Contribution on Net Profit (CSLL) – Federal tax levied on a company’s net profit, in addition to IRPJ.
Law No. 14,789/2023 – Brazilian law providing rules on the taxation of subsidies and incentives, effective as of 2024.
Bill No. 1,087/2025 – Proposed legislation introducing changes to personal income tax brackets and the creation of a minimum tax for high-income individuals.
Minimum income tax (IRPFM) – Proposed tax mechanism that sets a minimum effective tax rate for high-income individuals, regardless of the source of income.
Receivables Certificates – Fixed-income instruments backed by real estate (CRI) or agribusiness (CRA) receivables.
Real Estate Investment Funds (FIIs) – Investment vehicles focused on income-generating real estate assets.
Investment Funds in Agribusiness Chains (Fiagro) – Funds designed to channel investments into agribusiness production chains.
