How to issue and calculate the fine for an overdue Darf?

What is Darf? O darf refers to Federal Revenue Collection Document.

Issued by Ministry of Finance It is Internal Revenue Service, it is the collection of taxes made by the administrative bodies mentioned above.

When declaring the income tax, the taxpayer generates a bill that can either be paid at banks, lottery shops, ATMs or even be debited directly from the current account. However, this only applies to payments made before the due date.

In case you missed the period, it is necessary to generate other guides of the darf, only this time with traffic ticket It is fees.

Check below how issue and calculate the fine of one Darf overdue.

Darf was late, what now?

If you missed the day to pay taxes related to Darf and don't know what to do? Follow our step by step and end this headache once and for all.

• To begin with, if you need to generate a Darf with a delay, the Federal Revenue website provides the
  downloadfrom a software called sicalc, or if you prefer, the taxpayer can carry out the procedure online.

• The first thing to do is access the list of services and information for individuals and search for the function “Program for calculating and issuing Darf of IRPF quotas”.

• Ignore the message telling you which browsers and programs to use and click on the “Calculation” tab.

• Then enter data such as city, municipality and fill in the information requested by the site.

Attention: After generating a new invoice, it is imperative that the payment of the bill is made by the required date. Otherwise, it will be necessary to generate another delay guide and consequently a new calculation of the fine.

How to calculate overdue Darf interest and fine?

Before starting to calculate the amounts of the late charge, it is necessary to check the due date of the document, since it is from there that the operations will be carried out.

The default interest is calculated as follows:

• day for delay, an increase of 0.33%, with a limit of 20%.

To perform the calculation, it is necessary to add the total number of days from the due date to the probable payment date and apply the percentage. In cases where the value exceeds 20%, the limit set by the Federal Revenue Service is valid.

In relation to the legal addition, default interest on the value of the document is included, the calculation being made as follows:

• First, the Selic rate for the next month is added to that of the Darf maturity up to the month before said payment;
• Once this is done, the percentage of 1% relative to the month of payment is added to that sum.

If the delay is only one month, there is no late interest charge. That is, if the Darf expired on October 10th and the taxpayer makes the payment on the 27th of the same month, only the fine will be charged, but not the interest.

See too: Find out how to generate a late Income Tax slip