The Federal Revenue released the official platform for filling out and transmitting the IRPF 2023 last Thursday (09). The declarations, however, can be delivered from this Wednesday (15) – the deadline is May 31.
For this year, the Revenue expects 8.8% more declarations delivered compared to 2022, which could reach 39.5 million. Refunds will be paid in five batches starting May 31.
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Changes for 2023
For 2023, one of the biggest changes is the possibility for the taxpayer to make the pre-filled declaration at the opening of the delivery period.
The taxpayer’s data is already filled in through the DIRF (Declaration of Withholding Income Tax), delivered by paying legal entities, real estate companies and health service providers – done by February 28th.
It is worth mentioning, however, that the taxpayer is responsible for the final verification of the data. The pre-populated declarations are valid for all versions of the program. However, it is only valid for those who have a silver or gold account at Gov.br, and login to the program for completing and sending the declaration or to My Income Tax is mandatory.
Check below the information already included in the pre-filled declaration:
- Registration data, dependents, paying sources and assets and rights;
- Income reported in DIRF, DIMOB and DMED;
- Carnê-lion web;
- Private pension contributions declared in e-financeira;
- Data (registration information and acquisition data) of any properties acquired in 2022, registered in a note and reported to the Revenue via DOI (Declaration on Real Estate Operations). Information regarding payments made must be reported manually by the taxpayer;
- Donations made to philanthropic entities and reported in DBF (Declaration of Tax Benefits) will be imported automatically;
- Data related to crypto assets, reported by brokers in the sector;
- Automatic update of bank balances on December 31, 2022, provided that the information — such as CNPJ, bank, account and agency, for example — is duly completed on the base date of December 31, 2021;
- Inclusion of new or previously undeclared bank accounts or investment funds. Special attention will be paid to this item so that there is no duplicity at launch;
- Value of refunds received in 2022.
Where to download the IRPF 2023 and for which platforms it is available
The 2023 Income Tax program for PCs and Macs will be available at this link. However, pay attention if the selected version is the IRPF 2023as well as whether you are downloading the right version for your computer – IRPF 2023 is available for Windows (32 and 64 bits), MacOS, Linux and on multiplatforms (via Java, .zip file).
If you want more “freedom” when making your declaration, the Revenue also provides the app My Income Tax for Android and iOS. In this case, the user can already download it, as it is updated annually.
You can also make the declaration online, in the e-CAC system. To log in, you need CPF/CNPJ, access code (generated on the fly) and password. Also, it is possible to log in with a gov.br account.
How to make your declaration
After downloading the program, separate the following documents:
Income
- Income reports from financial institutions, including stockbrokers;
- Salary income reports, pro-labore, profit distribution, retirement, pensions, etc.;
- Reports of income from rentals of movable and immovable property received from legal entities, etc.;
- Information and documents of other income received in 2022, such as donations and inheritances;
- Carnê-Leão Cash Book and DARFs;
- Reports of income from participation in tax programs (Nota Fiscal Paulista, Nota Fiscal Paulistana, among others).
Assets and rights
- Documents proving the purchase and sale of goods and rights that took place in 2022;
- Copy of the registration of the property and/or deed of purchase and sale;
- IPTU bill;
- Documents proving the shareholding position of each company, if any.
Debts
- Information and documents of debt and encumbrances contracted and/or paid in 2022.
Variable income
- Control of purchase and sale of shares, including monthly tax assessment;
- Variable Income DARFs;
- Reports of income earned in variable income.
Payments and deductions made
- Health plan payment receipts (with CNPJ of the issuing company);
- Medical and dental expenses, in general (with CNPJ of the issuing company);
- Proof of education expenses (with CNPJ of the issuing company, indicating the student);
- Proof of social and private security payment (with CNPJ of the issuing company);
- Receipts of donations made;
- Maid receipts (only one), containing the person’s NIT;
- Payment receipts made to service providers.
General information
- Name, CPF, degree of kinship and date of birth of dependents;
- Updated addresses;
- Complete copy of the last DIRPF delivered;
- Account data for refund or debits of assessed tax quotas, if any;
- Professional activity currently carried out.
The taxpayer may also include additional information about some assets, such as real estate and vehicles, in addition to financial investment data:
- Real estate: date of acquisition, area of the property, IPTU, registration with the public agency and registration with the real estate registry office;
- Vehicle, aircraft and vessels: Renavam number and/or registration with the corresponding supervisory body;
- Financial investments: CNPJ of the financial institution where the investments are held in custody.
Time to declare!
- Open a new statement under “New” and choose the “Annual Adjustment Statement” option. Then select “Start Importing 2022 Statement” if it is on the same computer. If not, click on “Start Blank Statement”;
- In “Registration Data”, fill in your data, such as address and CPF. Still in “Taxpayer Identification”, inform the receipt number of the previous declaration, electoral title and your profession. Select, in the top corner of the page, the option “Original Annual Adjustment Statement”;
- In “Income”, it’s time to pick up the separate referring documents and enter the requested data. In the sub-tab “Taxable income received from PJ by the Holder”, it is necessary to rigorously fill in the information of the company or companies in which he worked last year and also of his bank, otherwise, he runs the risk of falling into the fine mesh;
- Exempt and non-taxable income (scholarships, savings, etc.), have a specific form, as well as income from investments and participation in company profits and results, which must be broken down into “Income subject to exclusive taxation”;
- Investments, current account balance and movable assets (eg vehicles) and real estate are detailed in “Assets and rights”;
- Expenses with deductible and verifiable expenses, such as health plan and studies, are entered in “Payments made”;
- Once all relevant data has been filled in, click on “Verify pendencies”. This button shows the taxpayer if any information has been filled in incorrectly or is missing;
- Finally, choose whether you want to make the full or simplified statement. The complete one is given by the legal deductions. The program itself shows which is the most advantageous, either which pays more tax or which charges less.
Who should declare income tax in 2023?
- People with taxable income above BRL 28,559.70 in 2022 (same amount as the 2022 IRPF). This includes salary, retirement, pension and rent;
- Received more than R$ 40,000 exempt (not taxable or taxed at source in the year) – for example, labor compensation or savings income;
- Obtained capital gain on the sale of assets or rights (such as a house) and subject to tax;
- Transactions on the Stock Exchange that gave net gains subject to tax;
- People who received more than R$ 142,798.50 with rural activities, such as agriculture, or with rural losses to be compensated in the 2022 calendar year or in the following years;
- He owned assets, including bare land, worth more than R$300,000;
- He moved to Brazil at any time in 2022, where he remained a resident until December 31.
Those who received income will not be able to declare IRPF 2023 via e-CAC and app:
- Taxable or not, greater than R$ 5 million;
- From abroad;
- Relative to the recovery of the exempt portion of rural activity;
- Corresponding to profit on sale of residential property for the acquisition of another property.
If you have any other questions about how to prepare your IRPF 2023, just send us an email: [email protected].
With information from UOL and g1
Featured image: rafastockbr/Shutterstock
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