In late 2024, the Brazilian Federal Revenue Service published Normative Instruction no. 2,237/2024, which unifies the Federal Tax and Contribution Debits and Credits Statement (DCTF) with the Federal, Social Security, and Other Entities and Funds Tax and Contribution Debits and Credits Statement (DCTFWeb), thus instituting the “Tax Inclusion Module” (“MIT”), which will replace the DCTF/PGD and will be fully integrated with the DCTFWeb, applying to taxable events occurring as of January 1, 2025.

It is important to emphasize that the mandatory use of the MIT applies to private legal entities, including those assimilated, immune, and exempt, as well as those equated to companies, in addition to the budget management units of public agencies, autarchies, and foundations of the Union, States, Federal District, and Municipalities, as well as all other taxpayers listed in Article 3 of Normative Instruction no. 2,237/2024.

Within the scope of the MIT, there is a provision for the provision of information related to companies that have tax lawsuits in progress, whether administrative or judicial in nature, and that have decisions suspending the enforceability of the tax credit. In these cases, taxpayers will have to provide process data, such as the reason for the suspension (e.g., full judicial deposit), process number, date of the decision, responsible judicial body, among others, and such information must be entered in the DCTFWeb through the MIT.

In view of the above, it is worth noting that the DCTFWeb must be submitted monthly by the last business day of the month following the occurrence of the taxable events, so the correct observance of the established procedures is of paramount importance, especially in a scenario where it is estimated that more than BRL 700 billion are currently deposited in the Judiciary, many of which are linked to tax-related discussions.