ITG DeRE
The ITG DeRE Module is a specialized solution designed to support insurance companies and other entities required to comply with the Declaração Eletrônica de Regimes Específicos (DeRE).
The application centralizes and organizes the information required for this regulatory obligation, serving as a structured repository to support the preparation, validation, generation, and submission of events to the Brazilian Federal Revenue Service (Receita Federal).
The solution provides its own layouts and interface standards, enabling clients to integrate data from their corporate systems into the application. Based on the information received, it allows users to maintain the records and configurations applicable to each company and perform preliminary validations of content, structure, and consistency, based on the layouts and rules supported by the solution.
These checks help identify discrepancies before transmission and reduce the risk of rejections and rework, without replacing or necessarily reproducing all validations performed by the Brazilian Federal Revenue Service (Receita Federal) during event processing.
Based on the information stored, ITG DeRE generates events in the supported official formats, digitally signs them, and submits them through integration with the services provided by the Brazilian Federal Revenue Service (Receita Federal). The application also allows users to monitor batch processing and record the responses received.
Key features include:
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Centralization of the information required for DeRE.
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Availability of layouts and interface standards for integration with the client's corporate systems.
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Receipt and organization of data integrated into the application.
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Maintenance of records, parameters, and reference tables.
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Generation of events according to the supported official layouts.
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Execution of the preliminary validations supported by the solution.
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Digital signing and batch submission.
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Management of protocols, receipts, and processing messages.
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Querying, recording, and handling of responses.
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Monitoring the status of submitted events.
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Record of operations and submission attempts.
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Traceability between stored information, generated events, and their respective responses.
The solution provides a centralized view of the process, allowing users to identify what has been imported, generated, validated, and submitted, as well as monitor the status reported by the Brazilian Federal Revenue Service (Receita Federal) and review any rejections and their respective reasons.
The ITG DeRE Module will cover Phases 1 and 2 established by the Brazilian Federal Revenue Service (Receita Federal).
Phase 1 – Submission of Table Events
- D-1001 – Taxpayer Information
- D-1011 – General Chart of Accounts with Commentary (Plano Geral de Contas Comentado - PGCC)
- D-9001 – Return – Table Events
Phase 1 – Submission of Periodic Events:
- D-1101 – Monthly Trial Balance
- D-1106 – Identification of Financial Investments
- D-1199 – Monthly Closing
- D-2101 – Tax Liability on Transactions Involving Publicly Offered Debt Securities
- D-1121 – List of Deductions Used in the Tax Assessment
- D-1198 – Reopening of the Assessment Period
- D-9101 – Totalizing Return – Monthly Trial Balance
- D-9106 – Totalizing Return – Identification of Financial Investments
- D-9121 – Totalizing Return – Tax Liability on Transactions Involving Publicly Offered Debt Securities
- D-9199 – Totalizing Return – Monthly Closing
Phase 2 – Submission of Events (Under Specification):
- Process Table: registration of legal actions supporting the suspension of tax enforceability;
- Extraordinary Events: entries from closed periods that adjust the current tax assessment basis;
- Fee Table: taxpayer's pricing and service table for transaction validation;
- Preliminary Assessment Statement: functionality for simulating results before the final closing;
- Return and Totalization Events: statements detailing processing and calculation records.