Income Tax 2023: one week left until the deadline; see questions and answers

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Declaration can be sent until May 31; approximately 28.6 million taxpayers have already delivered the document. Income Tax 2023: deadline for declaration runs from March 15 to May 31. Marcos Serra/ g1 There is only one week left until the deadline for submitting the 2023 Income Tax declaration. The period ends next Wednesday (31). According to the latest information from the Federal Revenue, until the afternoon of last Tuesday (23), approximately 28.6 million taxpayers had already delivered the document. KNOW ALL ABOUT INCOME TAX The Tax Authorities expect 39.5 million declarations to be delivered this year – an increase of 8.8% compared to last year, when the Revenue received 36.3 million documents. The 2023 Income Tax generator program has been available for download since March 9. See here how to download. I have little time. Which statement to choose? The taxpayer can decide to fill out the declaration from the beginning or opt for the pre-filled declaration. For those running against the clock, however, the accountant and co-founder of the Declare Fácil platform Vicente Sevilha says that the best option is the one that already has some of the data ready. “Using the pre-populated statement will already have a lot of information available and will save you a lot of time,” he says. This data is filled in from what was informed in the Withholding Income Tax Declaration (Dirf), delivered to the agency by paying legal entities, real estate companies and health service providers by the end of February. It is worth remembering, however, that the taxpayer is still responsible for confirming, changing, including or deleting data, if necessary. “It is important to pay attention because not everything is included in the declaration. Income received from individuals, such as rents, for example, or revenue from taxi drivers or transport by application are not filled out”, warns Sevilha. In addition to these, income from investments in shares, income received from abroad, donations received or made, values ​​of assets and rights, among others, will also not be filled in. The pre-filled declaration is available both through the Declaration Generator Program (PGD), via computer, and through the Meu Imposto de Renda solution (online) or in an application for iOS or Android. Learn how to make the declaration Understand the main terms Is it advantageous to submit the incomplete declaration and rectify it later? The expert emphasizes that there is still no advantage in submitting an incomplete declaration now and later rectifying it: the ideal is for the taxpayer to gather all the data and deliver the document within the deadline. “But if it is absolutely impossible to gather all the information until the last day, review the pre-filled statement, insert what is missing and the data you have and deliver it within the deadline, to make a rectifier after the delivery deadline”, he says. Will I pay a fine if I need to rectify my statement? There is no fine for amending the declaration after the delivery period has ended, but there is a fine for delivering the first version after the deadline. Therefore, if the taxpayer realizes that the deadline is coming to an end but that there is still a lot of information missing, it is worth the tip of opting for the rectifying declaration. Seville also points out that it is worth paying attention to the tax amount. “Although there is no fine for rectification after the deadline, if the amount of tax payable increases at the time of rectification, the overdue tax installments will have late payment fines and interest”, adds the accountant. To help you, the specialist gathered some points of attention that the taxpayer needs to have when filling out the data in the income tax return. See below: Check carefully all values ​​and information. Filling and typing errors are the main reasons for fine mesh; If you include dependents on your statement, remember to also include their income, expenses, assets and debts. Many end up in the fine mesh for forgetting that; Make sure you have and keep proof of medical expenses in case you need to prove it with the Federal Revenue of Brazil. A very large number of taxpayers need to submit these documents later; Some documents, such as income statements, for example, contain data that must be reported in different fields of the declaration. Pay close attention not to forget to enter all the information from each income statement in your statement; If you rent properties to individuals, either permanently or for seasons, for example through apps, remember that you must pay the monthly carnet leão. In your declaration, do not forget to transcribe the data of the document; If you are a taxi driver or transport passengers via apps, you also need to pay the monthly carnet. Stay tuned and transcribe the data from the lion’s book in the declaration. The same reminder is for liberal professionals who serve individuals, such as doctors, dentists and other health professionals, for example. It is also necessary to make the payment of the monthly carne-leão and fill in the declaration with this information. Who is required to declare? Who received taxable income over R$ 28,559.70 in 2022. The amount is the same as last year’s IR statement; Taxpayers who received exempt income, non-taxable or taxed exclusively at source, whose sum was greater than R$ 40 thousand last year; Anyone who obtained, in any month of 2022, a capital gain on the sale of assets or rights, subject to the levy of tax, or carried out operations on stock, commodity, futures and similar exchanges whose sum was greater than BRL 40,000.00 (forty thousand reais), or with calculation of net gains subject to the incidence of tax; Those who were exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days; Who had, in 2022, gross revenue in excess of R$ 142,798.50 in rural activity; Who had, until December 31, 2022, possession or ownership of goods or rights, including bare land, with a total value greater than R$300,000; Who became a resident in Brazil in any month and was in this condition until December 31, 2022. What documents are required to complete the declaration? Income Income reports from financial institutions, including stockbrokers; Salary income reports, pro labore, profit distribution, retirement, pensions, etc.; Reports of income from rentals of movable and immovable property received from legal entities, etc.; Information and documents of other income received in the 2021 financial year, such as donations, inheritances, among others; Carnê-Leão Cash Book and DARFs; Reports of income from participation in tax programs (Nota Fiscal Paulista, Nota Fiscal Paulistana, among others). Assets and rights Documents proving the purchase and sale of assets and rights that took place in 2021; Copy of the registration of the property and/or deed of purchase and sale; IPTU bill; Documents proving the shareholding position of each company, if any. Debts and encumbrances Information and documents of debt and encumbrances contracted and/or paid in 2021. Variable income Control of purchase and sale of shares, including monthly tax assessment (essential for calculating Income Tax on Variable Income); Variable Income DARFs; Reports of income earned in variable income. Payments and deductions made Health plan payment receipts (with CNPJ of the issuing company); Medical and dental expenses in general (with CNPJ of the issuing company); Proof of education expenses (with CNPJ of the issuing company, indicating the student); Proof of social and private security payment (with CNPJ of the issuing company); Receipts of donations made; Maid receipts (only one), containing NIT number; Payment receipts made to service providers. General information Name, CPF, degree of kinship and date of birth of dependents; Updated addresses; Full copy of the last Individual Income Tax Return submitted; Account data for refund or debits of assessed tax quotas, if any; Professional activity currently carried out. The taxpayer may also need to include additional information about some types of assets – such as real estate and vehicles, for example –, in addition to current account data and financial investments. See what this information is: Real estate: acquisition date, property area, municipal registration (IPTU), registration with the public body and registration with the Real Estate Registry; Vehicle, aircraft and vessels: Renavam number and/or registration with the corresponding supervisory body; Current accounts and financial investments: CNPJ of the financial institution. Refund This year, Income Tax refunds will be paid in five batches as of May 31st. See payment dates: 1st batch: May 31st 2nd batch: June 30th 3rd batch: July 31st 4th batch: August 31st 5th batch: September 29th Generally, the first batches are composed of taxpayers with preference in receiving payments values, such as seniors aged 60 and over, taxpayers with a physical or mental disability or serious illness, and taxpayers whose highest income is teaching. Depending on the National Treasury’s cash flow, the first batch of refunds may also include other taxpayers, in addition to taxpayers with preference in receipt. From then on, according to the IRS rules, whoever sends the declaration earlier, right at the beginning of the period, receives refunds from the IR first – without errors or omissions. In 2023, however, those who submit the pre-filled statement, or receive refunds via PIX, will have priority in receiving refunds.

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