Income Tax 2023: submission of failed declaration on the 1st day – 03/15/2023 – Market

The submission of the 2023 Income Tax declaration showed instability a few minutes after the start of the deadline to render accounts to the Federal Revenue and was the reason for complaints from taxpayers on social networks this Wednesday morning (15).

Anyone who tried to enter the My Income Tax application shortly after 9 am was faced with the message: “We are undergoing maintenance. We will be back soon and you can make your 2023 IRPF statement”

Sought, the Revenue reported that the “situation is transitory and is already being solved”, but did not give a forecast for the normalization of the service. According to the agency, even with the instability, around 300,000 declarations have already been sent.

On the networks, there are also reports of difficulties in accessing the e-CAC (Virtual Service Center), which is a digital platform where the taxpayer has access to the data of his income tax return.

There, it is possible to find out if there are errors with the IR, if it fell into the fine mesh, schedule appointments, complete and send the document online and retrieve the declaration from previous years.

The Revenue had informed this Tuesday (14) about the need to download a new version of the My Income Tax app to fill out this year’s declaration. “The forecast is that the new version will be released on Google Play (Android) and the App Store (Apple) during March 15”, says the tax authorities. Until 10:30 am, the update was only available on Google Play.

See below some of the complaints from taxpayers on the networks

The deadline for submitting the statement began this Wednesday and runs until May 31. The declaration filling program has been available for download since last week.

Completion and delivery of the declaration are done in the same program. The Federal Revenue’s computers receive the declarations almost 24 hours a day, with a break between 1h and 5h for system maintenance.

Delivery starts at 9 am on the first day of the deadline and runs until 23:59 on the last day. It is important to respect this final limit of accountability, because those who delay and were obliged to declare pay a fine. The minimum amount is R$ 165.74, but it can reach 20% of the tax due in the year.

Who is required to declare?

Taxpayers 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 transactions on the Stock Exchange that, in total, exceed 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 rural activity in an amount greater than R$ 142,798.50

• 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

What is the minimum amount to declare the Income Tax?

The minimum amount of taxable income in the year is R$ 28,559.70. This includes salary, retirement and other income. Exempt, non-taxable income or income taxed exclusively at source in excess of R$40,000 also require you to declare. Examples are FGTS, savings and alimony.

Those who have assets worth more than R$300,000, when adding all of them, also need to declare, as well as those who carried out operations on the Stock Exchange above R$40,000 or made a profit from the sale of shares, which are subject to the levy of the tax. .

ANNUAL INCOME TAX TABLE

Calculation basis (in BRL)	Rate (in %)	Installment to be deducted (in BRL)
Up to 22,847.76	–	–
From 22,847.77 to 33,919.80	7.5	1,713.58
From 33,919.81 to 45,012.6 0	15	4,257.57
From 45,012.61 to 55,976.16	22.5	7,633.51
Above 55,976.16	27.5	10,432.32

MONTHLY INCOME TAX TABLE

Calculation basis (in BRL)	Rate (in %)	Installment to be deducted (in BRL)
Up to 1,903.98	–	–
From 1,903.99 to 2,826.65	7.5	142.80
From 2,826.66 to 3,751.05	15	354.80
From 3,751.06 to 4,664.68	22.5	636.13
Above 4,664.68	27.5	869.36

How to make the declaration?

The first step is to download the 2023 Income Tax program on your computer. From this Wednesday, it will be possible to complete and deliver on other platforms as well. The second step is to fill in all the necessary forms, such as taxpayer identification, income, assets and rights, in addition to payments made and debts, if any.

Afterwards, the taxpayer needs to check the data and make sure of the best type of declaration, whether it is for legal deductions or simplified discount. Filling errors lead to fine mesh.

Before starting, have all the necessary documentation in hand regarding income from wages, rents, financial investments, Stock Exchange, credit card, among others, as well as proof of deductions allowed in the statement, such as expenses with medical and education, for example, advises Valdir Amorim, legal and tax technical coordinator at IOB.

What documents are needed to declare the Income Tax?

The most important document is the income statement from paying sources, including the INSS retirement statement. Also have other documents in hand, such as medical receipts, proof of withdrawal from the FGTS (Senior Severance Indemnity Fund), if applicable, vehicle document, property documentation, rent receipts received, among others.

Who is entitled to the refund?

The Income Tax refund is the return of the amount of tax paid in excess by the taxpayer during the calendar year, which in this case is the year 2022. The calculations to find out if there is a tax refund, if the balance is zeroed, or if it is necessary to pay IR, they are done by the program for completing and sending the declaration.

The amounts are paid in batches. The date of receipt will depend on whether the taxpayer is a priority or not and when the declaration was submitted. The correction of values ​​is based on the basic interest rate of the economy, the Selic.

Income Tax refund payment schedule 2023

Batch	Pay day
1st	may 31st
2nd	June 30
3rd	July 31st
4th	August, 31
5th	September 29th

What to do to not fall into the fine mesh?

The taxpayer required to declare the Income Tax must be very careful when reporting income and expenses to the Federal Revenue Service. Any error can take you to the fine mesh, which causes the statement to be withheld, without the release of the refund, and there is still the possibility of being fined.

In order not to make a mistake, you must inform all income received in the year, such as salary, odd jobs or rent, for example, including retirement and pension, if applicable. Also report the income of dependents. In addition, it is necessary to pay close attention even to the declared commas and zeros.

Another tip is to deduct only what is allowed by legislation in spending on health, education, private pension and official pension, among others.