Income Tax 2023: declare it incomplete and avoid a fine – 05/29/2023 – Market

With the deadline for submitting the 2023 Income Tax return approaching, taxpayers who have not yet organized all the documentation must declare the IR incompletely to avoid the minimum fine of R$ 165.74, which can reach 20% of the tax due for the year.

The deadline for reporting to the IRS is Wednesday, May 31st. This year, taxpayers had two and a half months —since March 15— to complete and submit the declaration. The document can be made on the computer, downloading the IR program, online, at eCAC or gov.br, and through the Meu Imposto de Renda app, for cell phones and tablets.

According to consultants consulted by the Sheet, to declare the IR incomplete, the taxpayer needs to fill in at least one of the forms of the declaration, which is the “Taxpayer Identification”. It must contain all data, such as full name, CPF, address, telephone, email, occupation and the number of the IR receipt delivered in the previous year, if applicable.

It is also necessary to inform if there is any person with a disability or with a serious illness in the declaration, including the holder or his dependents. Those who have a spouse or partner who declares separately or does not declare must also indicate this information.

In a note, the Federal Revenue says that ideally, the taxpayer “fulfills the obligation to present all data and avoid being called upon to supplement the information”. However, if you choose to send the incomplete IR, you should know that, “without the identification of the taxpayer, no declaration is received”.

Sending the incomplete IR could make the taxpayer fall into the fine mesh, if he is unable to send the income information to the tax authorities in time. But, even sending the statement with little information, there are chances of escaping the mesh if the citizen informs the data of documents that are with him, says Daniel de Paula, IOB consultant.

“It is recommended that the statement contain at least information regarding the taxable income subject to the adjustment received during the year 2022, such as salaries, retirement, social security, rents, etc. Containing this information, the risk of fine mesh at first is reduced and the taxpayer will be able to comply with the declaration on time and not pay a fine”, he says.

Valdir Amorim, legal and tax technical coordinator at IOB, draws attention to the fact that, even incomplete, the declaration will have to be sent with the choice of a taxation model, whether by legal deductions or simplified discount. In this case, the taxpayer needs to have an idea of ​​which will be best for him. This is because it is only possible to change the form of taxation if the correction is made by May 31. After that deadline, there is no way.

“I believe it is important to note that, during the rectification, if it is carried out after the delivery deadline, it is not possible to change the declaration model between simple and complete. And the taxpayer needs to be careful not to make mistakes in this adjustment. Otherwise, it is great chance of falling into the fine mesh”, he says.

For the consultant, the taxpayer should pay attention to the legal deductions that he may have. If you don’t have many deductions, you should opt for the simplified discount statement. Those who have many receipts for medical, educational and dependent expenses, for example, may have a larger refund if they opt for the complete declaration model, selecting the option “for legal deductions”.

For this, when filling in the form, the taxpayer needs to pay attention to the menu on the left side where there is the “option for taxation” and evaluate which is the best option.

How to do the rectification?

The rectification of the IR can be done in the Income Tax generator program on the computer, in the My Income Tax application or in the e-CAC. The Federal Revenue’s main tip for those who are going to rectify it is not to forget to use the program for the year of the declaration that needs to be corrected, in this case, the 2023.

If you make the rectification via e-CAC or on your cell phone, do not forget to select the correct year. To make the rectifier, you will need the receipt number of the statement sent. It is necessary to look for the statement in “Transmissadas”, right after opening the program. Afterwards, it will be necessary to inform that it is a rectifying declaration.

Pre-filled statement is output to meet deadline

The taxpayer who has not yet started making the declaration can count on the pre-filled model to meet the deadline and deliver the IR. There are three ways to access the pre-filled statement, through the statement generator program, which must be downloaded onto the computer; online, in My Income Tax, through e-CAC or Portal Gov.br; and through the My Income Tax application for cell phones and tablets.

Those who are going to access the statement on the computer must download the program from the Federal Revenue website (click here to see the step by step). Those who choose to do the IR online will have to have a gov.br password to access the declaration through the portal of the same name or through the e-CAC. (Click here to learn how to create your password).

The statement will bring data previously reported by the paying sources and also information provided by the taxpayer in the previous year. It is necessary, however, to check what is contained in it, since the information sent to the tax authorities is the responsibility of the citizen.

Among some errors identified by the report in this type of declaration are divergences with health data, lack of information on INSS retirements, investments that are not included and purchase and sale of properties not informed.

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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.

• It was exempt from IR on capital gains 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 R$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