This year, the Individual Income Tax (IRPF) declaration must be delivered by April 28. The program should be made available in the last week of February.
Brazilian citizens who have earned more than R$28,559.70 annually must submit the declaration.
However, it is necessary to separate a series of documents to fill in the data requested by the Declaration Generator Program (PGD). Check out what they are and get ready for delivery.
taxable income
Taxpayers must separate all proof of taxable income received during the 2022 calendar year.
Among the main categories are income from work, social security, amounts received from leasing real estate, amounts received from rural activities, royalties and income abroad.
Labor income includes wages, funds obtained from overtime, micro-entrepreneur and Individual Micro-entrepreneur (MEI) income, internship remuneration and money arising from contractual termination.
Benefit income is related to awards and gratuities, a company’s profit sharing, paid leave and vacations.
Taxable social security income is retirement and pensions.
The amounts received in the leasing of real estate also represent a type of taxable income, either through leases in the use of land and real estate, sublease, or compensation for improvements, all of which must be included in the declaration. In that case,
Income from rural activities also implies the incidence of Income Tax, including resources received from livestock, agricultural, animal exploitation, vegetable exploitation or even extraction.
In the case of royalties, the tax may be levied on income obtained by exploiting and commercializing intellectual property or copyrighted goods.
Even if the income comes from abroad, taxation is also applicable, as is the case with salaries with this particularity, pensions, among others.
That is, regardless of which type or category the taxable income is inserted, it must be included in the Income Tax declaration, provided that it has been received in the base year of the declaration.
carnê-lion
Taxable income received from individuals, such as rents and fees, must already be declared monthly through the carnet-leão.
The statement is mandatory for taxpayers who receive more than R$ 1,903.98 per month. Through the records, the calculation of the tax due is made.
Even if the taxpayer has declared his receipts in the carnet-leão, it is necessary to declare it in the Income Tax program, but it is not necessary to fill it out again. The IRPF 2023 program recovers the information that was entered in the online lion booklet, automatically.
Capital gain
Another important point is the Capital Gain (GCAP), which is the positive difference between the disposal value (sale, for example) of assets or rights, and the respective acquisition cost (purchase, for example).
Individuals who have capital gains must, as a general rule, calculate and pay income tax on them.
The Capital Gain declaration must be transmitted no later than the last day of the month following the taxable sale. However, it is also necessary to inform these amounts in the income tax return.
To import the data calculated in GCAP for the IR declaration in the online declaration, access the item ‘Imports’, in the menu on the left. Then select the option ‘Capital Gains 2022’, locate the file generated by the GCAP program and import the data for the declaration.
Report income
Paying sources must issue and deliver income reports to whoever is entitled, by the last working day of February of the year following the year of payments. In 2023, the 28th.
The voucher brings all the information about the amounts received and paid during the base year.
The document is essential for people to be able to fill out the income tax return correctly, in addition to allowing the Federal Revenue to be able to check business expenses to identify possible evasion.
If the paying source fails to comply with the deadline or sends incorrect information, it will be subject to the payment of a fine of BRL 41.43 per document not issued and 300% of the amount that has been improperly declared.
If there are discrepancies in the data identified by the Federal Revenue after processing the declaration, the parties may fall into the “fine mesh”. Thus, if irregularities are identified, they are subject to fines and may be accused of tax evasion.