Income Tax: 41 million declarations are sent – 06/01/2023 – Market

In a year of records, more than 41 million Brazilians sent their 2023 Income Tax returns within the deadline stipulated by the Federal Revenue Service.

This is the largest number of accounts forwarded to the Treasury in history. In total, 41,151,515 sent their data by 11:59 pm on Wednesday (31). Until then, the biggest mark had been last year, with 36,403,675.

Of the total, 60.61% of taxpayers have tax to refund, another 19.83% must pay tax and 19.57% will not have amounts to receive or pay. Another record was the use of the pre-filled declaration, made by 24% of the taxpayers, almost 10 million.

From now on, those who have not sent their declaration will have to pay a minimum fine of R$ 165.74, which can reach 20% of the tax due for the year. Anyone who does not forward the data to the Revenue may have their CPF (Individual Taxpayer Registration) suspended, which prevents them from participating in public tenders and opening bank accounts, and can even be indicted for tax evasion, in extreme cases, which can lead to arrest. .

How do I calculate and pay the fine?

The fine is 1% per month, limited to 20%, on the total amount of tax that would be paid to the Tax Authorities, and not on the amount that would be paid in case of tax due.

For example, if a person has $12,000 of tax due for the year and had $10,000 withheld. She would have R$ 2,000 to pay to the Revenue. If she has not delivered the statement on time, the penalty is calculated on the BRL 12,000, not on the BRL 2,000.

If the taxpayer had tax to refund, the amount of the fine will be automatically deducted from the refund. The Revenue program will generate the Darf (Federal Revenue Collection Document) for discharge. The amount charged will be the highest between R$ 165.74 or the percentage of the tax due.

Can I submit the statement now?

The declaration system was interrupted this Thursday morning (1st), but has already been reactivated according to the Revenue.

It is also possible to send the rectifying statement in case of error, but changing the taxation model (legal or simplified deductions) will not be allowed, the option made in the last installment informed to the Tax Authorities being maintained.

By the way, the use of the rectifier is assigned by the Revenue as one of the factors for the record of sent documents. This year, 8% of declarations were to correct the previous version, around 3.29 million. In 2022, this number was 2.4 million, an increase of 37%.

“It demonstrates that taxpayers are looking for information so that they can regularize their declarations”, says José Carlos da Fonseca, national supervisor of the Income Tax program.

Pre-filled breaks record

In addition to the grinding machines, the supervisor explains that the facilities brought by the pre-filled declaration contributed to the record. The feature was used by 24% of taxpayers, around 9.8 million. The number is almost four times higher than the previous record, which was 2.6 million in 2022. At the time, the amount corresponded to 7% of the total declarations.

The tool brings the data filled in from the previous year and more information forwarded by companies, banks, brokers, real estate agencies, notaries, hospitals, clinics, health professionals and government agencies such as the Revenue Service and the INSS (National Institute of Social Security). In addition, those who opted for the appeal entered the priority list for receiving the refund.

I’m on the refund list. What do I do?

The refund paid by the Revenue will be the attention of more than 20 million and were not included in the first batch paid on Wednesday (31). The next relation must have the consultation released until the 23rd of June. Payment will be made on June 30th.

After that, there will be three more batches between July and September, always on the last working day of the month. The order will follow the priority list and delivery date. The taxpayer who sent the rectifying statement will consider the date of this provision of data, and not the original statement.

2023 IR REFUND PAYMENT SCHEDULE

Batch	Pay day
1st	May 31 (already paid)
2nd	June 30
3rd	July 31st
4th	August, 31
5th	September 29th

See below for the order of priorities

1. Seniors aged 80 and over

2. Seniors aged 60 and over; people with disabilities and people with serious illness

3. Taxpayers whose main source of income is teaching

4. Taxpayers who chose to make the pre-filled statement or who choose the Pix refund

5. Other taxpayers

Revenue does not officially confirm, but the second batch should also be restricted to those on the priority list.

How do I know if I’m in the fine mesh?

Whoever delivered the statement can also check whether it fell into the fine mesh. According to the agency, historically 5% to 7% of taxpayers are required to justify some discrepancy between the information provided by the person who declared and by third parties, such as service providers, companies and financial institutions.

The query is carried out through the My Income Tax application, available for download on cell phones and tablets, or through the e-CAC (Virtual Service Center) of the Federal Revenue Service.

The difference between them is that the application has simplified information and only lets you know if the statement has already been analyzed by the Revenue, while the e-CAC indicates which discrepancies led to the statement being withheld, which prevents, for example, the payment of possible refund.

The person who chose to download the program on the computer needs to consult the e-CAC or download the My Income Tax application.

How do I check the My Income Tax app?

You must have a login and password on the gov.br website. If you haven’t registered, click here to find out how to do it.

Once the process is done, enter the application and see the IRPF 2023 situation in the item “IRPF declarations”. For security reasons, the Revenue provides only simplified information in the app and provides the following messages:

• Not delivered: Declaration not yet delivered
• Awaiting processing: Claim has been received but is still being processed
• With pending: Declaration has pending issues and is in the fine mesh
• Subpoena or notification issued: Declaration is in the fine mesh and there is subpoena for the presentation of documents or notification of release for the declaration
• Return queue: Declaration has been processed and the taxpayer will be entitled to a refund, which has not yet been made available
• Processed: Declaration has already been processed by the Revenue. For those who have tax to pay, the system will show whether the payment has already been made
• Cancelled: Declaration was canceled by the taxpayer or by letter

How to consult the statement extract in the e-CAC

The taxpayer must have a login and password on gov.br and be at the silver or gold level. Once logged in, go to the “My Income Tax (DIRF Extract)” option. The Revenue generally provides the following messages

• Not delivered: Declaration not yet delivered
• Processing: It is the first stage of declaration. Indicates that it has been received but is still being processed
• In queue for refund: Declaration has already been processed and the taxpayer will be entitled to the refund, which has not yet been paid
• Processed: Declaration was processed by the Revenue, but it can still be audited in up to five years. If there is tax to be paid or refunded, information is available by clicking on “Processed”.
• With pending: Declaration has pendencies
• Under review: Declaration was received, but is under evaluation by the Revenue, awaiting presentation of documents that prove the data sent
• Rectified: Previous statement was replaced by the rectifier
• Cancelled: Declaration was canceled by the taxpayer or the tax administration
• Hand treatment: Declaration is being analyzed

If your statement has pending issues, choose the item “Pending Issues”. If there is any inconsistency, the reason for the retention will be informed. The taxpayer needs to correct and send an amending statement. It is no longer possible to change the taxation model (legal or simplified deductions), since the deadline ended this Wednesday (31).

If the message “Processed” appears, the statement may still fall into the fine mesh. For this reason, it is important to consult the “Mesh Pending Issues” item.

Last year, the three main reasons that led taxpayers to provide clarification were:

• 40.6% of declarations with indication of omission of income. In most cases, these are secondary paid activities (the person has a steady job, but performs other sporadic activities and forgets to declare them). It is also common to forget the income of dependents.

• 21.7% of cases with divergence with medical expenses. There are usually two reasons: declared expenses that are not deductible and discrepancies caused by non-confirmation of information by the receiving party (the taxpayer declares that he paid X, but the recipient does not confirm or report a lower payment).

• 18.6% of cases with divergent withholding information. The taxpayer’s data on the tax withheld is different from that informed by the source that made this payment.

How to get out of thin mesh?

The executive director of Confirp Contabilidade, Richard Domingos, recommends that the taxpayer look at the outstanding issues mentioned by the Revenue, check the invoices, income statements and other documents and correct the data. “If the data is correct and pending issues continue, the taxpayer should consult the paying source or whoever sent the data with discrepancies and ask for correction. When that source corrects it, the situation is normally regularized”, he explains.

If the taxpayer has used the pre-filled declaration and identified the discrepancy at the time of the declaration, he can notify the source that declared the data.

“The Revenue will be watching especially if the amount declared by the doctor is lower than that mentioned by the taxpayer, as in this case it reduces the taxpayer’s tax. In this situation, if the taxpayer is right, it is important to seek out the doctor or whoever provided the service to correct the Dmed (Declaration of Medical and Health Services)”, explains accountant Dilma Rodrigues, partner at Attend Contabilidade.

After fixing the pendencies pointed out by the Revenue, the taxpayer needs to send the rectifying statement and follow up with the e-CAC again to find out the situation. If the declaration continues to be withheld even after correcting all outstanding issues, the Revenue recommends that the taxpayer separate the documentation that proves the information provided. This material must be kept for five years, a period that the government may request.

As of January 2, 2024, taxpayers will be able to submit all documents in advance to regularize their situation. If the documents are approved, the institution will place the taxpayer in the residual batch to receive the refund, if that is the case.

Documents can be sent over the internet, through e-Process or e-Defense and also at a Revenue unit. Click here to find out how to do it.