The deadline for submitting the Individual Income Tax (IRPF) declaration for the year 2022 begins this Wednesday, March 15. The Federal Revenue expects that more than 39 million taxpayers will send the declaration. One of the novelties this year is the use of the pre-filled declaration already at the opening of the document delivery period, available via computer, through the Meu Imposto de Renda solution, online or in an application for iOS or Android.
According to the institution, the measure aims to minimize errors and offer more convenience to taxpayers, since the Federal Revenue system automatically brings various information that previously needed to be filled in one by one by the declarant, who is responsible for confirming, changing, including or delete data. The use of the pre-filled declaration should reach 25% of taxpayers.
Another novelty of IR 2023 is that the taxpayer who uses the pre-filled statement or chooses to receive the refund via Pix, CPF key – the only one allowed – will have priority in receiving the amount due, after those already provided for by law – elderly taxpayers with age equal to or greater than 80 years; elderly taxpayers aged 60 years or over, disabled and with serious illness; and taxpayers whose main source of income is teaching.
Also read: See How To Guarantee Your Income Tax Refund
Who must declare:
Taxpayers residing in Brazil who received taxable income above R$ 28,559.70 in the year, or approximately R$ 2,380 per month, including salaries, pensions, pensions and rents; who received income exempt, non-taxable or taxed exclusively at source above BRL 40,000; and who obtained, in any month, a capital gain on the sale of assets or rights subject to the incidence of tax. Anyone who had, on December 31, possession or ownership of assets or rights, including bare land, with a total value greater than R$ 300,000 must also declare the IRPF in 2023.
How to send:
Declarations must be delivered by May 31, 2023 through the program installed on the computer, via the internet through the e-CAC Portal or even by mobile devices, such as tablets and smartphones.
Also read: See Attitudes That Avoid Falling Into The Fine Mesh Of Income Tax
Modalities:
The declaration can be prepared by the complete method or by the simplified method. “The program itself suggests, after filling in the data, which modality is most advantageous for the taxpayer. It is important to mention that it is only possible to change the modality within the deadline for delivery. Amendments made after May 31 cannot change the modality”, explains Marco Aurélio Pitta, coordinator and professor of MBA programs in the Tax, Accounting and Controllership areas at Universidade Positivo (UP).
Term:
Between March 15th and May 31st, 2023. Returns submitted after this date have a minimum fine of R$165.74 and a maximum fine of 20% on the amount of tax due.
Read also: Learn What Are The Benefits Of Declaring Income Tax In Advance
Restitution:
Payments begin on May 31, for the first batch, following the order of priority established by law, and run until September 29, when the fifth and final batch will be paid.
How not to fall into the fine mesh:
Following the income information sent by employers and banks, obtaining all receipts and invoices for medical consultations, in addition to considering education expenses in accordance with Revenue rules, are some topics that need attention from taxpayers.
The expert’s guidance for not falling into fine mesh is related to documentation. “Be careful when filling out the form and with the documentation that must always be in order, be true, have a link with the service provider, such as health and education expenses, that is, always speak the truth and identify who is providing the service. It is important to follow the IRS rules. There is a public Q&A document with clarifications. If in doubt, look for a specialized professional, ”he recalls.
Universidade Positivo concentrates, in Higher Education, the educational experience of more than four decades of Grupo Positivo.