Income Tax 2023: I fell through the cracks, what to do now?

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If the taxpayer falls through the cracks, he may experience delays in receiving the refund and run the risk of receiving a fine from the tax authorities. According to the IRS, more than 1.3 million taxpayers had their declaration withheld. Income Tax 2023: deadline for declaration runs from March 15th to May 31st. Marcos Serra/ g1 Taxpayers who sent incorrect information or information different from that provided by entities and companies that also need to provide information to the Federal Revenue Service may have fallen into the tax loop (also known as “fine mesh”). In these cases, the declaration is separated by the Revenue for a more in-depth analysis, in which the Tax Authorities will check any pending issues and possible errors. If this happens, the taxpayer may experience delays in receiving the refund, if any, and run the risk of receiving a fine. FIND OUT EVERYTHING ABOUT INCOME TAX 2023 This year, according to the IRS, more than 1.3 million taxpayers fell through the cracks. Of this total, 954,814 (or 70% of the total) have tax to be refunded. According to the coordinator of the accounting sciences course at the Centro Universitário do Distrito Federal (UDF), Deypson Carvalho, if the taxpayer has formally received a Term of Summons from the Federal Revenue, he will need to follow the guidelines contained in the term itself to clarify the pending issues. If the term has not yet been sent, the taxpayer simply needs to access the e-CAC to identify what still needs to be resolved. “The difference in this situation in relation to when the taxpayer receives the Summons Term is that, in this case, due to the fact that he has not yet been notified by the Federal Revenue, the taxpayer will be able to rectify the declaration without any impediment and, in this way, quickly regularize the situation”, said the expert. “However, in tax mesh situations, the taxpayer must open an electronic process and post the necessary documents.” How do you know if your statement fell through the cracks? You can find out if your declaration is retained in the tax network through the e-CAC (click here). Then, follow the following route: When logging in, select the option “My Income Tax (DIRPF Statement)”; In the “Processing” tab, choose the “Mesh Pending” item; There, you will be able to check whether your declaration is in the fine mesh and see why it was withheld. If your declaration fell through the tax net because you made an error when filling out or failed to provide some information, you can rectify your declaration — as long as you have not yet received the notice. (see below what to do if you have already received the form) But if you consider that all the information is correct or that the pending declaration depends on the presentation of proof, you can voluntarily submit the documents that prove the data provided in the Income Tax 2023. Delivery must be made directly via e-CAC, in digital format. How to make the rectifying declaration? If you sent your declaration but noticed an error, simply send a corrective declaration with all the correct information. However, this option is only valid for taxpayers who have not received a tax subpoena from the IRS. “Declarations under tax procedures cannot be rectified. This procedure begins when the taxpayer receives a subpoena from the IRS. If the declaration fell into the tax loop, but the taxpayer has not yet been notified, he can rectify it”, stated Carvalho. In the case of a rectifying declaration, it is mandatory to provide the receipt number of the declaration to be rectified. Also, don’t forget to use the program for the year you want to rectify, or to select the correct year if you make the declaration via the online platform or cell phone app. Through the program, simply select the “Recending declaration” option on the identification form. If you do it via the online platform (e-CAC) or via cell phone, click on “Rectify declaration” under the desired year. “The rectifying declaration forms must be filled out normally as if it were a new declaration since the rectifying declaration fully replaces the previous declaration”, explained the UDF specialist. It is worth remembering that, in the case of online or app rectification, the taxpayer will not be able to correct the information on rural activity and capital gains that they have imported from auxiliary programs. If this is the situation, simply download and use the Income Tax 2023 program on your computer (see here how to download). See how to make the rectifying declaration I received a tax summons, now what? The mesh subpoena is sent by the Federal Revenue whenever it is necessary to present documents to prove information provided in the declaration. In this case, if you have correctly declared all the information, simply present the documents requested in the subpoena. To do this, this is the process: Access the e-Defesa system, enter your CPF, the Tax Summons Term number and fill out the Summons Service Term; Access the e-Processo system in e-CAC and select the option “Request Service via Digital Process”; Choose the area of ​​concentration “IRPF Fiscal Mesh”; Select the “Respond to Summons” service; Enter the Tax Summons Term number in the corresponding field; Request the attachment of the Subpoena Service Term and the documents requested in the Tax Summons Term. Files must be separated by type. Example: proof of income, proof of medical expenses, etc. I received a launch notification, now what? The taxpayer normally receives the assessment notification when the Revenue notices a violation of tax legislation — when the Tax Authorities’ systems, when cross-checking the information in their databases, identify discrepancies. If your declaration is in the fine mesh and you have received a notice of release, you have 30 days from the date you received the notice to pay the debt, pay the debt in installments, request rectification (when applicable) or defend yourself against the launch. When the taxpayer agrees to the assessment If you agree with the amounts detailed in the assessment notification, you can issue the Federal Tax Collection Document (Darf) to pay the tax and the fine (click here to issue). By paying within 30 days from the date of receipt of the notification, you can have a 50% discount on the fine. Furthermore, the Tax Authorities informs that it is also possible to pay the debt in up to 60 months. It is worth remembering, however, that installments contain interest. In this case, if the taxpayer pays in installments within 30 days, there is a 40% discount on the amount of the fine. When the taxpayer disagrees with the assessment If you disagree with the notification entries, you must submit the Assessment Rectification Request (SRL), within the same period of 30 days, counting from the date of acknowledgment of this notification (click here to see more details) . See the step by step: Access the e-Defesa system and enter your CPF, the Release Notification number and fill out the Release Rectification Request (SRL); Access the e-Processo system in e-CAC and select the option “Request Service via Digital Process”; Choose the area of ​​concentration “IRPF Fiscal Mesh”; Select the “Launch Rectification Request – SRL” service; Enter the Launch Notification number in the following field; Request the SRL and the documents that prove your allegations to be attached. Files must be separated by type. Example: request for rectification of entry, proof of income, proof of medical expenses, etc. In addition, you can also file a challenge with the IRS. The challenge is a form of administrative defense in which you can contest the tax or fine that is being charged by the Tax Authorities (click here to see more details). See the step by step: Access the e-Defesa system, enter your CPF, the Release Notification number and fill out the Release Rectification Request (SRL); Access the e-Processo system in e-CAC and select the option “Request Service via Digital Process”; Choose the area of ​​concentration “IRPF Fiscal Mesh”; Select the “Challenge Launch Notification” service, indicating whether it is partial or total; Enter the Launch Notification number in the following field; Request the attachment of the Objection and the documents that prove your allegations. Files must be separated by type. Example: objection, proof of income, proof of medical expenses, etc. How do I find out if I need to pay a fine? According to the expert, taxpayers who are required to file Income Tax 2023 and submit the declaration after the end of the delivery period are already subject to a fine, calculated as follows: Fine of 1% per month or fraction of the delay, calculated on the amount of tax due in the declaration, even if fully paid, with a ceiling of 20%; Minimum fine of R$ 165.74 (only for those who were “obliged to declare”, even without tax to pay) If the taxpayer has tax to be refunded, the declaration program proposes the reduction of the fine with the amount of tax to be refunded , which helps speed up debt settlement with the tax authorities. “It is worth emphasizing that a declaration stuck in a tax loop without due treatment on the part of the taxpayer is an input for the IRS to take the initiative of sending a summons, which may have some consequences for the taxpayer”, warned Carvalho, from UDF. The taxpayer can also print a second copy of the notification through the declaration program, using the “Declaration” tab. Just click “Print” or “Save image to PDF” and select the “Receipt” option. The same can be done in e-CAC or in the “My Income Tax” application. In e-CAC, the taxpayer can also download the notification and Darf via the declaration processing extract.

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