2023-04-25 14:00:05
The Income Tax (IR) period usually comes with a lot of apprehension among taxpayers, who are afraid of inconsistencies, declaring omitting some data, or even being caught in lies and fraud.
To detect all the above scenarios, the Federal Revenue uses a very efficient and, at the same time, simple mechanism: the crossing of information.
Practically everything that the taxpayer informs in the income tax return is compared with what other people, companies or entities declared in their own rendering of accounts to the tax authorities.
In this sense, taxpayers need to be careful when declaring information that, if they present any problems, will “report” it to the Revenue. This information is called “fingertips” and is usually ancillary statements by institutions or public bodies, entities and liberal professionals.
An example: the company will inform the tax authorities that it paid its employee’s salary in 2022. If that same employee forgets or omits this information in the declaration, he will certainly be retained in the fine mesh.
These “snitches” bear the same name as another mechanism known to taxpayers who invest in variable income: the snitch tax, as the IR deducted at source by brokers was nicknamed. When informing the Tax Authorities of this tax, the brokers indicate that the taxpayer has earned a profit in an operation and, therefore, must pay the supplementary IR due.
Inspection of declarations
This information helps the Revenue to detect any failures and attempts to omit information. Thus, the taxpayer needs to be careful when making the declaration.
The tax auditor and regional supervisor of the Income Tax of São Paulo, Ricardo Ribeiro Júnior, said in an interview with InfoMoney that year after year the crossing of information has been improved and optimized to verify compliance with the tax obligation.
“The tax network has the function of working the declarations according to pre-established parameters, and its main objective is to verify with the taxpayer the correctness of the information provided”.
According to him, there is an “enormous number” of reasons that can lead a declaration to fall into the tax net. Some of the main reasons that led to focusing on last year’s statements were:
- Omission of income from legal entities;
- Omission of income from dependents;
- Omission of rental income;
- Improper incentive deductions;
- Carnê-lion and supplementary tax paid under the child;
- and undue medical expenses.
In view of this, InfoMoney contacted the tax lawyer at Velloza Advogados, Giuliana Burger; The director of Confirp Consultoria Contábil, Richard Domingos; and the partner-director of taxes at KPMG, Danielle Bibbo, and separated the main responsible for the “snitches” in the declaration.
Check out the main IRPF “snitches”
1. Brokers
When trading shares and other variable income assets, the taxpayer himself must collect taxes on any profits obtained in the transaction.
On the other hand, the brokerage firm is responsible for paying a percentage of Income Tax at source, of 0.005% in common operations; and 1% on day trade operations. This is the so-called snitch tax, which allows the Revenue to track transactions that are subject to the payment of taxes.
This IR withholding serves as a warning to the Revenue that the taxpayer has carried out these variable income operations, even if he does not have an IR to be calculated by the taxpayer, as he may have incurred a loss in the operation.
2. Companies
The employer is required to submit the Withholding Income Tax Declaration (DIRF) to the Revenue by February of each year, which informs the government of details of all payments subject to taxation made to employees in the year prior to the declaration.
So, if you, an employee of a company, forget to inform your salary, for example, you will certainly be retained in the fine mesh. It is important to remember that the DIRF also includes services provided by self-employed professionals, such as freelancers.
And here’s a warning to self-employed people who worked for different companies throughout 2022: be careful not to forget any value – this is one of the mistakes that most leads taxpayers to the fine mesh.
3. Banks and other financial institutions
Banks, cooperatives, brokerage houses, exchange offices and all types of financial institutions must send the Declaration of Information on Financial Transactions (DIMOF) to the Federal Revenue, whenever the client makes transactions that exceed R$ 5 thousand in the semester, in the case of physical persons.
The DIMOF contains data on demand and term deposits, payments in national currency or through checks, redemptions and purchases of foreign currency.
Similarly, credit card companies also render accounts through the Statement of Credit Card Operations (DECRED), which is sent to the Revenue every month that the amount of the customer’s invoice exceeds R$ 5,000. The document contains data on all transactions carried out by the taxpayer in the period.
4. Health professionals, medical insurance and hospitals
Health expenses are 100% deductible for income tax purposes and do not have a deduction limit as in the case of education expenses.
Exactly for this reason, this type of expense is also often used by taxpayers who try to circumvent the declaration in order to try to reduce the Lion’s bite or increase the refund. No wonder, health expenses are also among those that most lead Brazilians to fall into the fine mesh.
Among the irregularities are:
- The declaration of expenses without proof;
- The omission of reimbursements received from the health plan, which reduce deductions;
- The inclusion of expenses of people who are not your dependents in the statement.
But the Revenue is easy to identify fraud and omissions because it requires health professionals (registered as legal or natural persons), hospitals, laboratories and clinics to deliver the Declaration of Medical and Health Services (DMED). This document brings data about the beneficiary of the service and the amounts paid by him.
Health plans also deliver the DMED to the Revenue with information about the main customer and any dependents, as well as the monthly amount paid by the plan and the reimbursements paid by all family members who are part of the plan.
5. Real estate, builders and notaries
The sale of a property with exemption from income tax and the possession of assets worth more than R$ 300,000 are two of the several rules for mandatory delivery of Income Tax.
The taxpayer must also pay tax on the profit obtained from the sale of his property, if the transaction does not fall within the exemption rules, as well as income obtained from rents.
Property administrators, real estate agents, builders and incorporators are obliged to deliver the Declaration of Information on Real Estate Activities (DIMOB), which reports all the operations carried out by them, detailing the values of the transactions.
Notary offices also send the Declaration on Real Estate Operations (DOI), which includes all documents related to the purchase and sale of real estate, and informs the exact value of the operation.
6. Public bodies
Taxes paid to municipal, state and federal public bodies are also reported to the Treasury. On the sale of real estate, the city hall charges the Property Transfer Tax (ITBI), which shows the Revenue exactly the amount received by the seller (which may be subject to taxation, if it does not fit the exemption rules).
Likewise, amounts received by donation or inheritance are subject to Tax on Transmission of Cause Mortis (ITCMD), a state tax, whose exemption limit, rate and acronym vary in each state. Payment of ITCMD is also communicated to the Tax Authorities.
And the Detrans, the Port Authority and the National Civil Aviation Agency (ANAC) also report data on the purchase and sale of cars, motorcycles, boats and private aircraft.
7. Dependents
The CPF number of dependents on the declaration is mandatory and aims to prevent the dependent from being registered in more than one Declaration at the same time. This facilitates the tracking of possible income received by the dependent.
It is worth remembering that when declaring the dependent, it is not enough to inform the expenses corresponding to him, but also the income he may have received, the absence of this information being one of the great causes of fine mesh for taxpayers.
8. Other contributors
The Treasury also crosses information between taxpayers such as rent payments and court pensions, for example. In addition, donations of goods or money not declared by one of the parties can also cause taxpayers to be identified by the Revenue.
With InfoMoney information
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