Procedimentos e Obrigatoriedades das Agências de Publicidade e Anunciantes no que Tange ao Valor do Imposto Retido pelo Código 8045 Autoretenção e as Principais Mudanças com a Obrigatoriedade da Entrega da REINF a partir de Setembro de 2023
Brazilian tax legislation, as provided for in Article 718 of Decree No. 9,580/2018, establishes that amounts paid or credited by legal entities to other legal entities for advertising and publicity services are subject to withholding tax at a rate of 1.5%.
Main Points to Note
Calculation Basis for Withholding Tax:
The calculation basis for withholding tax will be the amount left to the advertising and publicity agency, i.e. its commission.
Responsibility and Collection:
The tax must be collected by the advertising agencies themselves, by order and on behalf of the advertiser. Both are jointly and severally responsible for proving that the services have actually been carried out.
Before REINF:
Before REINF became mandatory, the advertising agency had to report the amount of tax on the DCTF and provide the advertiser, by January 31 of each year, with a supporting document indicating the amount of income and income tax paid for the previous calendar year.
After REINF became mandatory:
With the mandatory submission of REINF as of September 2023, the advertising agency will have to complete and submit the autoretention information in event R-4080 in detail by tax document. Advertisers must also fill in the REINF from the point of view of service takers, and must provide the information in event R-4080 in detail by tax document without highlighting withholdings.
Communication to Advertisers:
It is recommended that advertising agencies create a communication to their advertisers so that they can carry out the information process in REINF in accordance with the new rules.
Conclusion:
A mudança na legislação e a obrigatoriedade da entrega da REINF trazem novos desafios para as agências de propaganda e os anunciantes. É fundamental que ambos estejam cientes das novas regras e procedimentos para evitar possíveis penalidades e garantir o correto recolhimento e informação do imposto.
(ARAÚJO, Robson. Main Changes with the Mandatory Delivery of REINF as of September 2023 of Advertising Agencies)