About Brazil: What is a Brazilian DARF?

About Brazil: Common DARF (DARF Comum) – is a document used for payments of brazilian federal revenues(Tax) by individuals and corporations, except those opting for SIMPLE(Simples).

What should contain:

01 – Name and telephone number of the taxpayer.

02 – Date of occurrence or the termination of the period based on the format DD / MM / YYYY.

03 – Number of registration in the People (CPF) or the National Register of Legal Entities (CNPJ).

04 – Code of revenue that is being paid. Codes of taxes administered by the RFB may be obtained from the Tax Schedule in http://www.receita.fazenda.gov.br.

05 – Fill as directed in recipes that call for RFB filling this field.

06 – Deadline for payment in the format DD / MM / YYYY.

07 – Principal amount of revenue being paid.

08 – Value of the fine when due.

09 – Value of such interest, or charges of DL – 1.025/69 (PFN), when due.

10 – Sum of fields 07 to 09.

11 – Authentication by collecting agent.

 

About Brazil: Simple DARF (DARF Simples) – is the document is obligatory unified revenue collection of the Integrated Payment of Taxes and Contributions of Micro and Small Enterprises. The collection of income tax payable by micro and small businesses opting for SIMPLE, for capital gains arising from disposal of assets, about brazil, is done through the use of Common Darf under the code 6297.

What should contain:

01 – Name and telephone number of Micro and Small Businesses;

02 – Closing date of the assessment period in the format DD / MM / YYYY. Example: Period determination in January 2007 => 31/01/2007;

03 – Registration Number in the National Register of Legal Entities (CNPJ).

04 – Do not fill.

05 – Sum of monthly gross receipts from January to the month of calculation.

06 – Percentage of gross revenue accrued due to be applied to the monthly income, with two decimal places.

07 – Principal amount of revenue resulting from the application of the percentage of the field 06 on the monthly gross income.

08 – Value of the fine when due.

09 – Value of such interest when due.

10 – Value of the sum of fields 07 to 09.

11 – Authentication by collecting agent.

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