Income Tax: how to correct pre-filled declaration – 05/19/2023 – Market

The 2023 Income Tax pre-filled declaration included resources, became one of the priority items for receiving refunds and was used in 22% of the documents sent to the Federal Revenue so far, a record since the launch of the tool in 2021.

However, the data that appear there presented errors pointed out by accountants heard by the Sheet and it is up to the taxpayer to correct these discrepancies before sending their information to the Revenue, at the risk of falling into the fine mesh.

Taxpayers will have until May 31 at 11:59 pm to submit the data. Otherwise, a fine will be paid. The minimum amount is R$ 165.74 and can reach 20% of the tax due in the year.

To avoid problems, the Revenue and accountants recommend that the taxpayer check all pre-filled data. “The mistake is to trust only the pre-completed information and not complement the information. The taxpayer’s obligation to correctly declare his income, assets and payments continues”, says the agency.

Available to taxpayers with a silver or gold account on Gov.br., the resource brings information reported by the taxpayer in the last statement and data forwarded by third parties, such as paying companies, INSS, banks and professionals and health establishments.

Revenue crosses the following data:

• Dirf (Withholding Income Tax Return): sent by employers
• Dimob (Declaration of Information on Real Estate Activities: sent by real estate agents
• DOI (Declaration on Real Estate Operations): sent by notary offices
• Dmed (Declaration of Medical Services): submitted by healthcare service providers such as doctors, dentists, hospitals, clinics and laboratories
• e-Financeira: sent by financial institutions
• Carnê-leão: sent by service providers
• INSS (National Institute of Social Security)
• Other government agencies
• Exchanges: crypto asset information

The taxpayer needs to have the documents that prove the data and values ​​informed in the Revenue to check if the information filled in is correct.

How do I check?

In the form “Identity of the Taxpayer”, the information provided by him in the last declaration will appear. It is necessary to have identity documents, voter registration, check that the address, telephone and email are correct and check the spouse’s data, as well as those of the dependents and fed in the respective forms.

For the form “Taxable Income Received from Legal Entities”, the income report is the fundamental document, as it describes all the data reported by the paying source to the Revenue. Companies had until February 28 to forward data to taxpayers.

If it has not been delivered, look for the company. If she does not provide the document, the taxpayer must seek a service unit of the Special Secretariat of Federal Revenue, and the paying source may be fined. “It is the company’s obligation to deliver the income report. And don’t forget to have the dependents’ reports too”, says accountant Dilma Rodrigues, partner at Attend Contabilidade.

Information on INSS retirement or pension will also be in this item. The body claims that it released the income report on the Meu INSS app. If the insured person did not get the information, he should go to the Call Center 135 or the nearest INSS branch.

To access the Meu INSS application, you must enter gov.br and have a registration. Access is done with CPF and password. On the IR statement website, the insured person needs to inform the benefit number, date of birth, full name and CPF number. It is possible, on any of the platforms, to save the PDF of the document.

In the form “Taxable Income Received from Individuals/Abroad”, will be the data of lion’s share. If they have not been completed, accountants recommend looking for the person who made the payment.

Reports, invoices and receipts for everything

In “Exempt and Non-Taxable Income” data must be included on indemnities paid in dismissals, activation of insurance, receipt of retirement or pension, income from investments and also the withdrawal of the FGTS (Guarantee Fund for Length of Service).

The taxpayer must have the reports forwarded by banks, brokers, insurance companies, paying sources and proof of withdrawal made in the FGTS. In the case of banks, tax lawyer Jonathas Lisse, from VRL Advogados, says that the request must be made quickly. Banks provide information on internet banking, after the customer accesses his account with the password.

In cases of lawsuits or payment of INSS arrears, the data must be in “Income Received Cumulatively”. The taxpayer has to check the information contained in the judicial process.

Under “Payments Made”, medical and education expenses, lawyers, rent, alimony, among others, must be included. The taxpayer needs to examine each amount described and check that the pre-filled data corresponds with the invoices, receipts and vouchers received. If you do not have all the documents, ask the establishment or whoever received the amount.

“If you notice that a doctor, for example, reported a lower amount than what appears on your receipt, correct the amount and look for the person who provided the service, asking him to make the correction in the DMED”, explains Dilma Rodrigues. The divergence in medical expenses is the second item that most causes retention in the fine mesh, according to the Revenue.

If payment is not made, the taxpayer must manually include it in the statement and contact the service provider. “The obligation is on the taxpayer to provide the correct information”, says Richard Domingos.

attention with duplicity

In the “Assets and Rights” section, the taxpayer must have in hand the contracts for any operation that has been carried out, in addition to invoices, receipts and vouchers from renovation of the property to the sale of the car.

In the case of investments and bank details, have the reports, brokerage notes and receipts. According to the accountants interviewed by the Sheetthe investment fields present divergent information and need to be adjusted.

“We noticed duplicate data, lack of balances, wrongly informed CNPJ. So, the recommendation is to correct it based on the income report sent by the institution. of Accountants of São Paulo.

In relation to real estate, it is necessary to verify that the informed value is the acquisition value, and not the market value. “The taxpayer needs to report what he actually paid for the property in 2022. If the property was financed, this amount will increase each year”, explains David Soares, IOB consultant. For this, you need to have the property contract.

If you have any information that the taxpayer is unaware of, IOB Income Tax analyst Elaine Duarte recommends that this data be excluded from the declaration. “Only information that the taxpayer can prove should be presented in the declaration”, she says.

Who is obliged to declare the 2023 Income Tax?

The taxpayer who received taxable income above R$ 28,559.70 in 2022, such as salary and retirement, is obliged to declare the Income Tax. This rule, however, is not the only one. There are also other situations that lead to the obligation of accountability. Look:

THE TAXPAYER IS OBLIGATED TO DECLARE THE IR in 2023 THAT, 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

• Made sales on the Stock Exchange that, in total, exceeded R$ 40 thousand, including exempt ones, or obtained profit subject to the incidence of IR with the sale of shares

• Had, on December 31, possession or ownership of assets or rights, including bare land, in excess of BRL 300,000

• Obtained gross revenue in the rural activity in an amount greater than R$ 142,798.50 in the year

• 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