Income Tax 2023: know how to declare it in 15 minutes – 05/22/2023 – Market

About 12 million taxpayers have not yet delivered the 2023 Income Tax declaration to the Federal Revenue. These citizens are within one of the mandatory rules and have just under two weeks to render accounts. The deadline ends on May 31st.

Those who are obliged and don’t have much time can use some tips to render accounts as soon as possible. A Sheet heard specialists that help to make the IR in up to 15 minutes.

First of all, you need to know if you are among the taxpayers required to report your transactions to the Revenue.

WHO IS OBLIGATED TO DECLARE THE IR IN 2023 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 Exchange that, in total, exceeded R$ 40,000, or obtained profit from the sale of shares, which are subject to the levy of tax

• Had, on December 31, possession or ownership of goods and rights, including bare land, in excess of R$ 300,000

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

• Do you 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, 2022

If you meet at least one of these conditions, you will have to download the Income Tax filling and delivery program. It is possible to make the declaration by computer (see the step by step here), by the Meu Imposto de Renda application, available for cell phone or tablet, or by e-CAC (Virtual Service Center) of the Federal Revenue Service.

Then, have at least the documents of all your taxable income and dependents, mainly the wages received (which are the income reports sent by the companies), payment of Carnê-leão (in the case of the self-employed) and INSS data in case of retirement or pension.

The omission of these yields is the main reason for fine mesh, with 40.6% of cases.

Also separate invoices, bank statements and receipts for expenses that can be deducted from the Income Tax, such as expenses with health, education, retirement, alimony, cash book and donations.

Medical expenses are the ones that most require attention, as they have no deduction limit and are responsible for 21.7% of cases of fine mesh, occupying second place on the IR list.

Use the pre-populated statement

The easiest and fastest way indicated by consultants is to use the pre-filled statement. For this, it is necessary to have a silver or gold account on the gov.br website. If you don’t have the registration, click here to find out how to do it.

When opening the program, in “New”, click in “Start declaration from Pre-Filled”. Inform it is a self-declaration and click Ok.

The pre-filled statement will bring the data reported in the previous year and also those that were forwarded to the tax authorities by banks, companies, brokerages, real estate, notaries, doctors, hospitals, clinics, exchanges and government agencies such as the INSS (National Social Security Institute ) and the Recipe itself.

The president of the Union of Accountants of São Paulo, Claudinei Tonon, indicates that the taxpayer checks the data with the documents they have in their hands.

“Look at the data that are in the pre-filled form, the program pulls this information quickly and the taxpayer must check it. The data that is there is already in the Revenue (database) bank and, if the taxpayer does not have much time, he just need to check this information”, he explains.

Economist Sandro Rodrigues, from Attend Contabilidade, says that taxpayers should carefully observe three fields: taxpayer information, taxable income and payments made.

“See if the taxpayer information [onde estão os dados de identificação]taxable income and deductible expenses [a maioria é declarada em “Pagamentos Efetuados”] they are correct. With this, you will have almost the correct refund amount. If you are in doubt about a piece of information and don’t have time to check it, don’t declare that information,” he says.

Those who fail to declare necessary information may fall into the fine mesh. In this case, it is necessary to correct the declaration, sending a rectifier.

Experts recommend that the fine-tooth comb be extended to the rest of the declaration, observing all the files and checking with the documents they have.

“The verification and correction of all data is the taxpayer’s responsibility. If there is information that the taxpayer is unaware of, he must exclude it from his declaration”, says Elaine Duarte, Income Tax analyst at IOB.

After verifying this information, the person must choose from the menu on the left which is the most advantageous type of taxation: whether by legal deductions or by the simplified discount.

“If the difference is small in value between the two forms and the person is not sure of their expenses, opt for the simplified discount, as you guarantee the 20%”, explains Tonon, referring to the percentage of deduction on total income taxable, limited to BRL 16,754.34.

Then, go to “Verify Pendencies”, which is also on the menu on the left side, and correct what is pointed out by the Revenue. The red pendencies prevent the sending of the declaration and those indicated in yellow, no.

Once this is done, select “Deliver the Declaration” and inform the data for payment of the refund or issue the Darf (Federal Revenue Collection Document) for payment of the tax. Save the declaration, the program will close the document and then click on your name to transmit, generate the receipt and save the copy of the declaration and the receipt.

How do I know if I fell into the fine mesh?

The day after the delivery of the declaration, the taxpayer can already access the website of the e-CAC (Virtual Service Center) of the Federal Revenue and check if his declaration fell into the fine mesh. If there are pending issues, they are indicated. It is also possible to access through the “My Income Tax” application, but there is no indication of pending issues in it.

How to check pending items in e-CAC

• The taxpayer must have a login and password on gov.br and be at the silver or gold level. Click here to find out how to reach the silver or gold level.

• Once logged in, go to the option “My Income Tax (DIRF Statement)” and click on the “Processing” tab

• Choose the “Mesh Pending” item. If there is any inconsistency, the reason for the retention will be informed. The taxpayer needs to correct and send an amending statement.

If it falls into the fine mesh, the taxpayer can send a rectifying statement at any time to correct these pendencies or also to include data that were not included due to haste.

However, after May 31, it will not be possible to change the model, maintaining legal deductions or simplified discount. “That’s why it’s important not to leave it to the last minute. It can be done quickly, but with a little advance notice”, says Sandro Rodrigues.

According to experts, it is possible to make the declaration in less than five minutes, but the best thing is for the taxpayer to do it calmly and in advance. “The sooner you worry, the more consistent your statement will be”, says tax lawyer Marco Antonio Vasquez, from VRL Advogados.