> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/dirf.md).

# DIRF

DIRF - Declaração do Imposto de Renda Retido na Fonte\
É a declaração feita pela fonte pagadora, com o objetivo de informar à Secretaria da Receita Federal do Brasil:

* o valor do imposto de renda e/ou contribuições retidos na fonte, dos rendimentos pagos ou creditados para seus beneficiários;
* o pagamento, crédito, entrega, emprego ou remessa a residentes ou domiciliados no exterior, ainda que não tenha havido a retenção do imposto, inclusive nos casos de isenção ou alíquota zero;
* os rendimentos isentos e não-tributáveis de beneficiários pessoas físicas e jurídicas domiciliadas no país;
* os pagamentos a plano de assistência à saúde – coletivo empresarial;

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