This week, the Federal Revenue Service published Normative Instruction RFB No. 2198/2024, which establishes the mandatory periodic submission of the Declaration of Incentives, Renunciations, Benefits, and Tax Immunities (DIRBI).
According to the regulation, the use of certain tax benefits will be conditioned on the presentation of the DIRBI and compliance with certain requirements. Be aware of the deadlines and penalties stipulated by the new rule.