Income Tax: How to authorize another person to declare – 03/16/2023 – Market

One of the novelties launched by the Federal Revenue for the 2023 Income Tax declaration is the taxpayer to allow another person to access the pre-filled model to check the data, include information and send the document for the settlement of accounts with Leão.

Authorization can be made through the Meu Imposto de Renda app and the e-CAC (Virtual Service Center), which is a digital platform where the taxpayer has access to the data of his income tax return. However, whoever receives the authorization can only have five releases from other people.

In this step-by-step Sheet shows how to authorize the “family accountant” to declare the IR by the taxpayer, through the e-CAC. Through the application, it was not possible to carry out the simulation due to the instability presented throughout Wednesday (15), the first day of submission of the declaration.

See the step by step to authorize another person to declare the IR

1. Go to the e-CAC website and click on “Entrar com gov.br” on the right side of the screen
2. You will be automatically redirected to the gov.br website. You and the person who will receive the authorization must have a silver or gold level on the gov.br website for the process to take place. If you don’t have an account, click here to find out how to create your account.
3. Fill in your CPF and password for your gov.br account and click “Enter”
4. With the authorization accepted, you will be automatically redirected to the e-CAC website; click on “Statements and Statements”, which is the fourth item in the center screen menu
5. Then, click on “My Income Tax”, which is in the item “DIRPF – Declaration of Income Tax for Individuals”, the second on the right
6. The page will pop up and you click “Ok” on the warning shown by Revenue. If the message “Integration Error” appears, that’s okay. You can ignore and continue the process.
7. The next step is to click on “Access Authorization”, the first item of “IRPF Services”, which is on the right side of the screen
8. You will be directed to the Authorization Center. To authorize another person to access your statement, go to the “Grant” tab, the first item, and inform the CPF of the person to be authorized
9. In the “Valid until” field, you enter the duration of this authorization. The limit is six months
10. Then the question will appear if you want to authorize the person to access your statement. If the name is correct, click on the “Yes” button.

The authorization may be cancelled. Go to the “Grant” field and click on the trash can on the right side of the screen. The site asks if you want to delete the statement. Choose “Yes” or “No”.

The novelty should make life easier for the so-called “family accountants”, who are the people who end up filling out the declaration for several relatives. This is the case of Edilson Conrado Ferreira Junior, vice-president of the TRC-RJ (Regional Accounting Court of Rio de Janeiro).

For Edilson, authorization should save 60% of the time he spent making declarations. “A [declaração] pre-filled facilitates you 80% of your work. It brings bank details, assets, a bunch of information that you just need to check and see if it’s right. Before, I had to fill everything in by hand,” she recalls.

But he said he should not use the resource, as each CPF is only entitled to five authorizations. “In my case, it won’t count for the number I do. But for those with smaller families, five permits is ideal”, he explains.

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

Until when can you declare the Income Tax?

The deadline to declare the IR runs from March 15 to May 31. 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 BRL 165.74, but it can reach 20% of the tax due in the year

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, it is necessary to report 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.