New rules for the Declaration on Real Estate Operations
RFB Normative Instruction No. 2,186, dated April 12, 2024 , was published, establishing new guidelines for the presentation of the Declaration on Real Estate Operations (DOI), in line with the Federal Revenue's strategic objectives of promoting a stable regulatory environment and simplifying ancillary obligations .
What is the Declaration on Real Estate Operations (DOI)?
The DOI is an additional tax obligation of the holders of the Notary's Office, Property Registry and Titles and Documents, as stipulated byart. 8th of Law No. 10,426/2002 .
Implementation of the new system
- The DOIWeb system will be available from June 15, 2024.
- The DOI will be completed and sent directly via the internet, accessing the single gov.br portal at https://www.gov.br/pt-br/servicos/declarar-operacoes-imobiliarias .
Benefits of the new system
The DOIWeb system will simplify the delivery of the declaration by pre-filling the information with existing registration data at the Federal Revenue Service, facilitating the fulfillment of tax obligations in an integrated and simplified way by notary office holders.
Furthermore, functionalities were developed for full access to previous declarations, speeding up the rectification or cancellation processes. These innovations will promote a significant improvement in data quality and reduce system operating costs.
The implementation of the new DOIWeb system promises to modernize and simplify declarations on real estate transactions, making it easier for notary holders to comply with tax obligations. However, it is natural for questions to arise about the effectiveness of this modernization and whether it will result in less bureaucracy or not. Let's analyze some key points:
- Pre-filling information: The initiative to pre-fill information with existing Federal Revenue registration data is a measure that aims to reduce bureaucracy, making the process more agile and efficient for taxpayers.
- Access to previous declarations: The possibility of full access to previously sent declarations is an important functionality that facilitates the rectification or cancellation processes, contributing to more effective information management.
- Improvement in data quality: Technological modernization has the main objective of improving the quality and reliability of the data provided, which can help to reduce errors and inconsistencies in statements.
- Reducing operational costs: The implementation of innovations in the DOIWeb system also aims to reduce the operational costs of the process, which can result in benefits for both notary office holders and the Federal Revenue Service.
However, it is important to closely monitor the implementation of these changes and evaluate their results in practice. In some cases, new technologies may initially generate some discomfort or require adjustments from users, but in the long term, they have the potential to simplify procedures and make processes more efficient.
Concluding the news
This technological modernization will not only speed up and make compliance with tax obligations more transparent and secure, but will also provide a more efficient and transparent experience for notary office holders, benefiting everyone involved in the process.
Do you have any questions about the new rules of the Declaration on Real Estate Operations? Comment below and share your opinions!
