On March 15, the period for sending the Individual Income Tax Declaration (DIRPF) 2023 to the Federal Revenue Service begins. The Revenue estimates that, this year, between 38.5 and 39.5 million declarations will be delivered during the deadline.
Income Tax must be paid throughout the calendar year, as soon as income is received.
Most of the time, the tax is withheld and paid by the paying source. In other cases, the payment must be made by the citizen himself, through the carnet-leão, or when there are capital gains in the alienation, that is, sale of goods and rights.
This year, one of the biggest changes is that the taxpayer will still be able to choose to pay the tax payable by automatic debit in a single installment or in up to eight installments.
It is important to remember that to place the tax on automatic debit, the taxpayer must be the holder of the bank account.
In addition, some changes were made to the Meu Imposto de Renda platform. Now, in addition to the taxpayer himself, the taxpayer’s attorney-in-fact or legal entity may use the pre-filled declaration, via electronic power of attorney; and the person authorized by the taxpayer, such as dependents and family groups through a new functionality, “Access Authorization”, available only in the Meu Imposto de Renda tool.
Expiration of quotas
When filing the IRPF 2023 declaration and the taxpayer realizes that he still has amounts to settle with the tax authorities, the following quota due date schedule must be followed:
Until 5/10 – Option for automatic debit of the 1st installment or single installment;
Until 5/31 – Expiration of the 1st installment or single installment;
Until 5/31 – Darf of allocation to child, adolescent and elderly guardianship funds;
Last business day of each month, until the 8th installment on 12/28 – Maturities of the other installments.
who must declare
Citizens residing in Brazil who received taxable income above R$ 28,559.70 in the year, or approximately R$ 2,380 per month, must declare the Income Tax in 2023, including wages, pensions, pensions and rents; who received income exempt, non-taxable or taxed exclusively at source above R$ 40 thousand; and who obtained, in any month, a capital gain on the sale of assets or rights subject to the incidence of the Tax.
In relation to those who carried out operations on stock, commodity, futures and similar exchanges, only those who, in the calendar year, carried out a sum of sales, including exempt, greater than R$ 40 thousand are obliged; and operations subject to the levy of the tax.
With regard to rural activity, the citizen must also declare that he obtained gross revenue in excess of R$ 142,798.50; that intends to compensate, in calendar year 2022 or later, losses from previous calendar years or from calendar year 2022; and who had, on December 31, possession or ownership of assets or rights, including bare land, with a total value greater than R$300,000.
Read more: Federal Revenue releases new rules for the declaration of Income Tax in 2023
IRPF 2023: program will be released on March 15, the same day deliveries start