Sistema Web para Controle Contábil e Retenções Legais na Administração Pública Federal com Perspectivas de Integração DCTFWeb

Abstract

This study addresses financial management challenges in Brazil’s federal public administration, particularly the control of the cash limit account, which consolidates supplier payments and federal tax withholdings. Inefficient segregation of these values risks noncompliance with fiscal obligations, including DCTFWeb (Federal Tax Debits and Credits Declaration for Social Security and Other Entities and Funds). To mitigate this issue, the research presents DARFNet, a web-based system designed to automate financial balance control, tax value separation, and managerial processes. The system aims to enhance efficiency, transparency, and legal compliance. Developed with Java Spring Boot for the backend, PostgreSQL for data persistence, and React for the frontend, DARFNet supports document registration, supplier management, automatic tax computation (IR, CSLL, PIS/Pasep, and Cofins), and balance monitoring. The methodological approach included requirement analysis grounded in Brazilian fiscal regulations — notably Law nº 4.320/1964, IN RFB nº 2.005/2021, and IN RFB nº 1.234/2012 — UML modeling, and iterative development cycles. Results demonstrate improved security in managing public funds, reduced manual errors, and faster accounting and tax processing. DARFNet strengthens internal controls and modernizes financial and tax workflows in the federal public sector, with potential future integration into Brazilian Federal Revenue web services.