Income Tax 2023: what happens if I don’t declare it?

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Those who do not deliver the documentation within the deadline are subject to the payment of a minimum fine of R$ 165.74, which can reach 20% of the tax due. This year, the deadline for submitting the declaration ends on May 31. Income Tax 2023 Art / g1 Fine, dirty name, irregular CPF and, depending on the case, even imprisonment. The list of consequences for taxpayers who are not accountable to the Federal Revenue Service is long and can cause headaches for those who choose to delay delivery or not send the 2023 IR statement. SEE ALL ABOUT THE 2023 INCOME TAX Tax authorities, in the case of submitting the declaration after the established deadline or not presenting the document, the taxpayer who is obliged to declare is subject to the payment of a fine for delay, calculated as follows: Fine of 1% per month or part of the delay , calculated on the amount of tax due on the declaration, even if fully paid, up to a ceiling of 20%; Minimum fine of BRL 165.74 (only for those who were “obliged to declare”, even without paying tax) Those who are not obliged to deliver the annual adjustment declaration are not subject to this fine. They are: Retirees and employees who received less than R$ 28,559.70 in 2022; People who have illnesses considered serious (in these cases, it is necessary to present a medical report to request the exemption); People with income from retirement, pension or retirement. This year, the 2023 Income Tax returns can be delivered until May 31. It is worth remembering that the delay begins to be counted by the Federal Revenue from the first day after the end of the delivery period. According to the Tax Authorities, those who do not make the declaration and do not pay the fine within the due date may also have this amount deducted from future refunds, with the respective legal additions. To alert the forgotten, the Federal Revenue usually sends notifications to charge taxpayers for the necessary corrections and the payment of a fine for not sending them. ALSO READ: See who is obliged to declare Pre-filled declarations and refunds via PIX will have priority on receipt Dirty name and irregular CPF In addition, when the taxpayer does not report to the Revenue, he also has his name included in the Informative Credit Register not Quitados do Setor Público Federal (Cadin) — a database where the names of people who are indebted to federal bodies and entities are registered. You can check if you have pending issues here. In addition to having the name included in the register of defaulters at the Revenue, the taxpayer still runs the risk of having the CPF identified as irregular by the agency. In some cases, the Tax Authorities may also block CPFs. “If the Revenue understands that the taxpayer meets the mandatory criteria and identifies that the declaration was not delivered within the deadline, it registers that the document is still pending and this generates a restriction on the CPF of that taxpayer”, explains the vice president of operations at Contabilizei, Charles Goularte. People with an irregular CPF are prevented from: Opening or operating bank accounts; Take passport; borrowing; Participate in public tenders; Receive retirement; Buy or sell real estate, among others. Prison Prison is a resource used by the Federal Revenue in more extreme cases. When the income tax return is not delivered or the late fine is paid, the taxpayer enters the tax authorities’ radar, which starts to carry out a more rigorous analysis of their financial transactions. “The situation of advancing to an issue that has prison as a punishment is a little more difficult and would only come if the Revenue concludes that the taxpayer is doing something that goes against the legislation”, says Goularte. It would be the case, for example, for the Tax Authorities to conclude that there was tax evasion. The penalty for this crime is imprisonment from six months to two years and a fine of two to five times the amount of the tribute.

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