Didn’t report on time? Revenue receives income tax again at 8 am – 05/31/2023 – Market

The Federal Revenue Service returns to receive the 2023 Income Tax declarations from 8 am this Thursday (June 1st). Taxpayers obliged to declare, but who did not send the document within the deadline, may send the IR in arrears after this time. Previously, the tax authorities’ computers did not receive the document.

The deadline to declare the Income Tax ended at 23:59 this Wednesday (31). Those who were obliged to declare and missed the date need to be accountable and will pay a fine. The minimum amount is R$ 165.74, but it can reach 20% of the tax due in the year.

The taxpayer must update the IR program on his computer or download it, if he has not already done so (check out the download step by step here). It is also necessary to update the My Income Tax application, used on cell phones and tablets.

According to Revenue, the calculation of the late fee is 1% per month. Those who deliver the income tax return in June, for example, pay a 1% fine. However, if after applying the percentage, the calculated amount is less than R$ 165.74, the minimum is charged.

Those who deliver in July pay a 2% fine, which goes up successively for 20 months, until reaching the limit of 20%. “Remembering that if this percentage is less than R$ 165.74, this last amount will be worth”, says the Revenue.

According to Valdir Amorim, IOB’s tax consultant, when submitting the Income Tax declaration in arrears, the program will generate a Darf (Federal Revenue Collection Document) with the amount of the fine. There is a period of up to 30 days to pay this Darf.

For those who have an IR to refund, if there is no payment within 30 days, the amount will be deducted from the refund with the legal additions for the new delay. “For statements entitled to refund, if the fine is not paid on time, it will be deducted [descontada] with the respective legal additions on the amount of tax to be refunded”, he explains.

Those who have tax to pay will have at least two Darfs generated by the IR program, one for the delay and the other for the Income Tax due. If you do not settle the document within 30 days, you will pay default interest based on the country’s basic rate, the Selic, immediately when paying the Darf.

The Darf issuance can be done in the program for completing and delivering the IR on the computer, through the e-CAC (Virtual Revenue Center), in the option Meu Imposto de Renda, or through the Gov.br Portal. If the document has already expired, it is possible to issue the new Darf when consulting debts and tax pending, also in the e-CAC.

If the taxpayer does not agree with the fine, he can present a defense within a period of up to 30 days.

Amorim recalls that the Darf is a document that can be paid at lottery outlets, banks, bank applications on cell phones and through internet banking on the computer. “It can be printed or not and, from there, the taxpayer can decide how it will be paid”.

How to file a late income tax return

One of the options for taxpayers is the pre-filled IR statement, which is available for those who have a gov.br silver or gold account (see here how to get a silver or gold level). The advantage of this template is that most of the information is already pre-populated.

It is also possible to start a new statement, completely blank, or import the information from the 2022 statement, if you do it on the same computer as last year. Choose the “Annual Adjustment Statement” option, if this is the case.

KNOW HOW TO START COMPLETING IT ON YOUR COMPUTER:

• Open the IRPF 2023 and click on “New”
• Choose annual adjustment statement
• Go to the option “Start statement from pre-populated”
• Inform it is a self-declaration and click OK
• The system will ask for the gov.br password; new tab will open
• Enter CPF and password
• Afterwards, you will be directed to the statement

Those who pre-populate must pay attention to the information. Check all the data that is there with the income reports from paying sources that you have at hand. Zeros and commas must be correct, otherwise the taxpayer will fall into the fine mesh.

As for expenses that are deductible, only report what you have to prove the expense. This rule applies especially to medical expenses, which are among the champions of fine mesh.

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WHO SHOULD DECLARE THE IR IN 2023

Must declare income tax this year who, in 2022:

• Received taxable income above BRL 28,559.70, which includes salary, retirement and pension from the INSS or public bodies

• Received exempt income, non-taxable or taxed exclusively at source (such as savings income or FGTS) above BRL 40,000

• Had a capital gain (ie, profit) on the sale (transfer of ownership) of goods or rights subject to the levy of tax; this is the case, for example, of the sale of a car with a value greater than the amount paid for the purchase

• Was exempt from IR on capital gain on the sale of residential properties, followed by the acquisition of another residential property within 180 days

• Carried out operations on the stock, commodity, futures and similar exchanges, the sum of which was greater than BRL 40,000, or with net gains subject to the levy of tax

• Had, on December 31, possession or ownership of assets or rights, including bare land, in excess of BRL 300,000

• Obtained gross revenue in rural activity in an amount greater than R$ 142,798.50

• Want to offset losses from rural activity in 2022 or previous years

• He moved to Brazil in 2022 and was in that condition on December 31