The Federal Revenue Service has mandated that companies report additional social contribution on net profits through the DCTFWeb system, with declarations due six months after fiscal year-end under new rules effective from 6 April 2026.
Brazil’s tax authority, the Federal Revenue Service (RFB), has introduced new reporting requirements for the additional social contribution on net profits (CSLL) implemented as a qualified domestic minimum top-up tax under global anti-base erosion rules through Normative Instruction No. 2,319/2026, which was published on 6 April 2026 in the Official Gazette.
Companies subject to the CSLL surcharge must declare these amounts in the Federal Tax Debits and Credits Declaration (DCTFWeb) for the sixth month after their fiscal year concludes. This requirement applies to CSLL add-ons calculated according to the provisions outlined in the updated regulations.
Normative Instruction No. 2,319/2026 amends two earlier instructions to accommodate these reporting obligations. The instruction modifies both the October 2024 regulation on CSLL adaptation to global anti-base erosion standards and the December 2024 rules governing DCTFWeb declarations.
The amendments formally include the CSLL add-on, established by Law No. 15,079 dated 27 December 2024, among the taxes reportable through DCTFWeb.
The new instruction took effect immediately upon its publication in the Official Gazette.
