{"id":677,"date":"2025-12-16T10:41:35","date_gmt":"2025-12-16T13:41:35","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/rfb-divulga-novo-anexo-de-beneficios-da-dirb\/"},"modified":"2026-09-29T19:24:39","modified_gmt":"2026-09-29T22:24:39","slug":"rfb-divulga-novo-anexo-de-beneficios-da-dirb","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/rfb-divulga-novo-anexo-de-beneficios-da-dirb\/","title":{"rendered":"RFB Divulga novo anexo de benef\u00edcios da DIRB"},"content":{"rendered":"<p>A Receita Federal do Brasil publicou a IN RFB 2.294\/2025, que substituiu o Anexo da IN RFB 2.198\/2024, atualizando os incentivos, as ren\u00fancias, os benef\u00edcios e as imunidades tribut\u00e1rias a serem informados na Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria \u2013 Dirbi.<\/p>\n<p>Para os itens 1 a 88, \u00e9 obrigat\u00f3rio prestar as informa\u00e7\u00f5es na Dirbi a partir de 15\/12\/2025, data da publica\u00e7\u00e3o da IN RFB 2.294\/2025. Para os itens 89 a 173, as informa\u00e7\u00f5es s\u00e3o referentes aos per\u00edodos de apura\u00e7\u00e3o de janeiro de 2026 e posteriores.<\/p>\n<p>A declara\u00e7\u00e3o deve ser apresentada at\u00e9 o dia 20 do segundo m\u00eas subsequente ao per\u00edodo de apura\u00e7\u00e3o. A n\u00e3o apresenta\u00e7\u00e3o da Dirbi sujeita o contribuinte a penalidades, calculadas por m\u00eas ou fra\u00e7\u00e3o, de: 0,5%&nbsp; sobre a receita bruta de at\u00e9 R$ 1 milh\u00e3o; 1% sobre a receita bruta de R$ 1 milh\u00e3o e um centavo at\u00e9 R$ 10 milh\u00f5es; e 1,5% sobre a receita bruta acima de R$ 10 milh\u00f5es.<\/p>\n<p>Abaixo, para consulta, o Anexo veiculado na IN RFB 2.294\/2025:<\/p>\n<p><a href=\"https:\/\/hondatar-my.sharepoint.com\/:b:\/g\/personal\/kpb_hondatar_com_br\/IQBbOWUmJv45RZPDyA-YzbN6ARxLqEsUdphsGeebaKwTIhE?e=4J8ZxB\"><strong>Anexo de Benef\u00edcios da DIRB.pdf<\/strong><\/a><\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Carla Bernardini de Araujo<\/p>\n<p><a href=\"mailto:carla.bernardini@hondatar.com.br\">carla.bernardini@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal do Brasil publicou a IN RFB 2.294\/2025, que substituiu o Anexo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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