IRPF 2023: know how to get documents on health expenses – 05/30/2023 – Market

Out of every ten taxpayers who fall into the fine mesh of the Income Tax, two of them have their declaration withheld by the Federal Revenue Service due to inconsistencies in health expenses. And this year 2023 should be no different.

There are two failures that lead citizens to the fine mesh due to medical expenses: trying to deduct expenses that do not have legal support for deduction, and informing values ​​that differ from the source that received the resource, in this case, the clinic, hospital or the professional provider. services.

On this second point, the Revenue details what leads the taxpayer to the fine mesh. “Normally, [as falhas] are caused by the receiving party not confirming the information. That is, I declare that I paid X, but whoever received it does not confirm this amount. Or spending classified outside a taxpayer standard”, says the tax authorities.

According to the tax authorities, when the mistake is made by the taxpayer, it is enough for him to send a rectifying statement. However, if the inconsistency in the data —generally the different amount between what the taxpayer declares and what the source providing the service sends to the Revenue— is from the source, the citizen will have to present the supporting documents when requested.

To escape the mesh, the main orientation of the Revenue and of consultants consulted by the Sheet who will deduct health expenses is to have all the “skillful and reputable” documentation in hand before filling out and sending the IR declaration.

According to Richard Domingos, from Confirp Consultoria Contábil, a suitable document is an invoice, when it is a service provider that is a legal entity and has a CNPJ, or a receipt, in the case of services provided by an individual, in addition to proof of payment made by the taxpayer.

These are examples of documents proving left-handed payment of check sheets, statement issued after payment of card debt and Pix receipt. “The Pix is ​​a means that proves payment, but not the provision of services”, he says.

How to get the documents for the Income Tax?

For the taxpayer who did not keep the receipt or the invoice for the service provided, there are some ways to retrieve this document. The first is to contact the clinic, hospital or doctor who provided the service to request a copy of the invoice or receipt that the taxpayer has not yet located.

Another way to get the documentation is to look for the provider’s electronic invoice, when it comes to a hospital or clinic with CNPJ. In cities such as São Paulo and Rio de Janeiro, taxpayers can retrieve data from programs related to the issuance of electronic invoices. Just register, with CPF and password, to access the 2022 expenses.

The City Hall of São Paulo has the Nota do Milhão, formerly the Nota Paulistana. In Rio de Janeiro, there is Nota Carioca. On the program websites, there is a field where it is possible to check all invoices issued by service providers in the taxpayer’s name or CPF.

These documents must be kept for up to five years after filing the declaration, because the Revenue can point out inconsistencies for this entire period, even in cases where the declaration has already been processed and the taxpayer has even received his refund.

What to do if I correct the data, but I don’t get out of the fine mesh?

The Federal Revenue’s guidance for those who correct the IR, but the pending health expenditure continues to be pointed out is to keep the expense in the declaration and wait for the opening of the deadline for the electronic delivery of documents to the tax authorities, which only occurs from the fiscal year following, normally from January 2nd.

“It is important that the taxpayer presents all the documents of the medical expense, such as receipts, proof of payment”, says the Revenue, in a note. This documentation will be sent online, through e-CAC, which is the Revenue’s virtual service center, in the My Income Tax section. Until then, the taxpayer does not receive the refund.

If you cannot prove the expense, it should not be reported on the IR. If it is declared and there is no evidence, the taxpayer may be fined.

How do I know if I fell into the fine mesh?

According to the Revenue, when the taxpayer sends the Income Tax declaration, it undergoes an automatic analysis in the tax systems, where the information sent by the citizen and that of companies and individuals, whether paying sources or service providers that received payment from the taxpayer.

This data has to match, otherwise, the statement will be separated for a deeper analysis, a procedure called fiscal mesh or fine mesh, as it is popularly known. The taxpayer does not receive the refund until it leaves the network.

Information on declaration errors is accessible via e-CAC, in My Income Tax. In “Processing”, it is possible to know what happened to the IR when clicking on “Mesh Pending”. If the mistake in the declaration was made by the taxpayer, it is necessary to send a rectifier. If it was from paying sources, you need to get in touch and ask for the correction for that source.

What can be deducted as a health expense?

The taxpayer can deduct his expenses and those of his dependents in the declaration, provided that he has the documents that prove the expenses.

• Consultations and treatments with doctors, dentists, psychologists, physiotherapists, occupational therapists and speech therapists, among others

• Medical and dental health plans

• Surgeries and hospital stays

• Covid-19 test, provided they are carried out in clinical analysis laboratories, hospitals and clinics

• Health insurance, which is offered by companies domiciled in Brazil and covers medical, dental or hospital expenses

• Laboratory and radiological examinations in clinics or laboratories

• Orthopedic devices and orthopedic prostheses (such as mechanical legs and arms, wheelchairs, walkers, insoles and special shoes) provided they are supported by a medical prescription or are part of the clinic or hospital bill

• Dental appliances and prostheses that replace teeth (such as dentures or crowns), provided they are supported by a prescription and invoice in the name of the beneficiary or are part of the amount paid to the dental professional or clinic

• Fitting and maintenance of orthodontic braces provided the bill is issued by the dentist

• Education of people with physical or mental disabilities proven by medical report and with payment made to entities dedicated to the disabled

• Hospitalization of elderly people in a geriatric facility, provided that the location complies with Ministry of Health rules and has an operating license granted by municipal, state or federal authorities

• Plastic surgery, restorative or not, with the aim of preventing, maintaining or restoring the patient’s health

• Pacemaker included in hospital or provider bill

• Intraocular lens placed in cataract surgery with bill issued by hospital or doctor

• Blood transfusion with payment made to authorized professionals and companies

• Health plans or benefit providers that perform home health services or emergency pre-hospital care, such as mobile ICUs (Intensive Care Units)

• Payments to doctors and hospitals for services and examinations for in vitro fertilization, but it is only deductible in the declaration of the woman, who is the patient. The exception is if it appears as a dependent of another declarant

ENTRY AS A MEDICAL EXPENSE, BUT ONLY IF IT IS IN THE HOSPITAL OR CLINIC BILL:

What cannot be deducted as a health expense?

• Medicines

• vaccines

• Glasses and contact lenses

• Reimbursement paid by health plan or health insurance

• Hospital companion expenses, such as accommodation and transportation

• Accommodation and tickets for medical treatment

• Payments to nurses, massage therapists, nutritionists, social workers and elderly caregivers

• Covid-19 test done in pharmacies or self-test

• Health expenses with people who are not dependent or are not listed as being fed

• Silicone prosthesis (only deductible if included in the hospital bill)

• Instrumentation and surgical material (only deductible if included in the hospital bill)

• DNA test to prove paternity

• Collection, selection and storage of stem cells from the umbilical cord

• Hospital stay at home (only deductible if you have a hospital bill)

• Assisted reproduction with “surrogacy”, even with payment to hospitals or doctors

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WHO SHOULD DECLARE THE IR IN 2023

Must declare income tax this year 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.

• It was exempt from IR on capital gains on the sale of residential properties, followed by the acquisition of another residential property within 180 days

• Carried out operations on the stock, commodity, futures and similar exchanges, the sum of which was greater than R$40,000, or with net gains subject to the levy of tax

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

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

• 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