What is a DARF? How do I issue one, and who has to pay it?

The question of what DARF is always arises for those who need to issue and pay this document.

Some people think it's a tax, while others believe it has something to do with businesses.

But are these impressions true? After all, what is DARF? What is it for? How do you issue it?

These are the most common questions for those who are still unfamiliar with the subject, and if that's your case, don't worry, because today we can help you.

Therefore, if you want to understand everything about DARF and check if you need to pay this document, check out the content we have prepared!

What is DARF? 

DARF is the acronym for Federal Revenue Collection Document, and the name itself gives us an idea of its function.

This is because the DARF functions as a form through which individuals and legal entities declare their income, and from this, pay the corresponding fees, taxes, and contributions.

Therefore, the DARF is a practical way to account for and settle tax matters with the Federal Revenue Service.

But you must surely be wondering what the use of this form is, since for those who receive a salary or issues invoices as a MEI (Individual Microentrepreneur)Are these information and data collection processes already happening without this need?

And that's precisely where the main difference of the DARF comes in, since it serves for individuals and legal entities to register receipts that are not specified in any other way.

In this case, we can include owners of rental properties, business owners, and even investors, who need to pay taxes on their income.

By paying the DARF (tax payment form), you can settle the following taxes:

• PIS (Social Interaction Program);
• Income Tax (IRPF and IRPJ);
• Cofins (Contribution to Social Security Financing);
• IPI (Tax on Industrialized Products);
• IOF (Tax on Financial Transactions);
• CSLL (Social Contribution on Net Profit).

Therefore, it becomes easy to understand that the DARF (Document for Collection of Federal Revenue) is used to collect taxes owed on transactions carried out by individuals or legal entities.

So, now that you know what DARF is, we can move on to the other explanations about the topic.

How to issue? 

By now we know what DARF is, so it's easy to understand that it's a form for collecting fees, taxes, and contributions to the Federal Revenue Service.

Therefore, by paying the DARF (Document for Collection of Federal Revenue), it is possible to account for receipts, avoiding tax liabilities.

Therefore, all that's left is for us to help you generate this payment slip so that you can make the payment without any difficulties.

The DARF payment slip is issued through... REGULARIZE Portal, which was launched by the Federal Government for accountability and collection of taxes and contributions.

When accessing the website, you will need to log in with your Gov.br account if you are an individual.

After logging in, simply click on "Issue Payment Slip," and then you will need to include your... CNPJ or CPF, and specify the registration number.

The next step will be to choose whether you want to issue the full or partial DARF, remembering that the partial amount cannot be less than R$ 10.00.

After the document is issued, simply download it and pay the fee through your bank.

Remember that after the payment is processed, you will have completed this stage of accounting and payment of contributions and/or taxes due.

So now you know what DARF is, and you also understand where and how you can issue the form and pay it!

DARF x DAS  

When we talk about DARF, many people confuse it with DAS, since DAS replaced what was previously called DARF Simples.

We already know what DARF is, so to differentiate it, we just need to clarify what DAS is and in which cases it is charged.

In simple terms, the DAS (Documento de Arrecadação do Simples Nacional) is the document used to collect taxes from Individual Microentrepreneurs, the well-known MEI.

Therefore, it is through the DAS that the MEI It makes the payment of taxes due, corresponding to its activities.

The reason for the difference between DAS and DARF is that Individual Microentrepreneurs have a lower tax incidence.

Therefore, the only taxes levied on the MEI category are:

• INSS Social Security Contribution;
• ISS;
• ICMS;

Therefore, we can understand that the DAS and DARF have practically the same function: to collect taxes, fees, and contributions for the government.

The only difference lies in the types and amounts of fees charged, depending on the type of guide in question.

Therefore, if you are a MEI (Individual Microentrepreneur)You will need to issue the DAS, but if you are an individual or a legal entity of another business category, your payment slip is the DARF.

Consequences of not paying

By now you have a good understanding of what DARF is, in which cases it needs to be paid, and you certainly know how to generate the payment slip.

However, it is not uncommon for people to fail to pay the fee, and the question that arises is what the consequences of this are.

As explained, the DARF (Document for Collection of Federal Revenue) aims to facilitate the rendering of accounts, along with the collection of fees, taxes, and contributions due.

Therefore, by failing to pay the DARF (tax payment form), the citizen also fails to transmit information and amounts owed to the Federal Revenue Service.

This creates issues related to income tax, since the receipts were not declared, and no tax was levied on them.

Therefore, the consequences are very similar to what happens to citizens who fail to file their income tax return and pay the taxes due.

The consequences can include fines and even... CPF blocking, due to non-payment to the Internal Revenue Service.

And if you think the losses end there, we can't forget that failing to declare income and consequently not paying taxes is a common practice among tax evaders.

Therefore, in the worst-case scenario, it is even possible that failing to pay the DARF (tax payment form) could be considered an attempt to evade taxes.

Therefore, if you want to avoid headaches, the best solution is to keep your accounts up to date and pay the taxes owed to the Internal Revenue Service without delays!

This way, you avoid penalties and problems related to taxation and tax returns, which can be a hassle to deal with!