DIPJ

PROGRAM AND INSTRUCTIONS

The DIPJ be prepared by using the statement generation program, which will be available on the IRS Web site at address www.receita.fazenda.gov.br.

The program should be used also by the legal entities referred to are:

I - extinct, partially split, split completely, merged or incorporated during the calendar year; II - excluded from the National Simple in the previous calendar year, for the period after the exclusion.

The DIPJ be transmitted over the Internet using the program Receitanet, available at the site above.

For the transmission of DIPJ, the digital signature of the declaration, through the use of valid digital certificate, is:

I - compulsory for legal persons taxed, at least one settlement period during the calendar year, based on profit arbitrated; II - mandatory for the legal person, over the same period covered by DIPJ, presented the Statement of Charges and Federal Tax Credits Monthly (Monthly DCTF), and III - optional for all other legal entities.

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