Brazilian IRS approves the Withholding Income Tax Declaration Generator Program – PGD DIRF 2020
Normative Ruling # No. 1919/2019, approved the Program Generating the Withholding Income Tax Declaration (PGD Dirf 2020), made available by the Federal Revenue Service (RFB) on its website on the Internet.
The program shall be used for the submission of declarations for calendar year 2019 and for calendar year 2020 in the case of a special situation in 2020, in accordance with Art. 4 of RFB Normative Instruction No. 1,915, of November 27, 2019.
Paragraph 1 of art. 4 of IN RFB 1.915 / 2019 states that the PGD Dirf 2020 program should be used for the submission of declarations for calendar year 2019 and for calendar year 2020 in the case of:
I – extinction of a legal entity as a result of liquidation, incorporation, merger or total spin-off;
II – individuals who leave the country definitively; and
III – foreclosure.
More information: reginaldo.santos@correiadasilva.com.br
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Tags: correia dasilva advogados, csa, DIRF, newprogramPosted in: 14/01/2020