The new version of the tax declaration program reflects changes under Complementary Law No. 227 (13 January 2026), revising deadlines for late filing penalties. PGD DCTF 3.9 covers declarations from 1 August 2014 to 31 December 2024 and supports entities undergoing mergers, divisions, or closures.
Brazil’s tax authority, the Federal Revenue Service (RFB) announced, on 6 April 2026 that it has launched Version 3.9 of the Federal Tax Debits and Credits Declaration Generator (PGD DCTF), which is now available for download.
This update aligns with Complementary Law No. 227, of 13 January 2026, which revised the deadline for the Late Filing Penalty (Maed) applied to late DCTF submissions.
PGD DCTF 3.9 must be used to prepare original or amended DCTF declarations, including those required for legal entities undergoing extinction, merger, division, or incorporation. It covers taxable events from 1 August 2014 to 31 December 2024.
PGD DCTF 3.9 can be downloaded from the Federal Revenue Service website.