2023-05-05 00:00:06
The Individual Income Tax Declaration (IRPF) runs until May 31 and, according to the Federal Revenue, the estimate is that almost 40 million declarations will be delivered this year. According to lawyer Gerson de Souza, everyone who received taxable income above R$ 28,559.70 in 2022 must declare IRPF.
Spouses, children, stepchildren, siblings, grandchildren, great-grandchildren, parents, grandparents, great-grandparents and minors in general can be considered dependents when submitting the declaration. But according to Souza, there are specific rules for each case.
“In the case of spouses, for example, it is necessary to have lived together for at least 5 years”, explains the lawyer. “In the case of children and stepchildren, they can be considered dependents as long as they are up to 21 years old. The exception is for up to 24 years old if they are still studying higher education or high school technical school or any age, when they are physically or mentally incapacitated for work”, he adds.
See other rules that, according to Souza, apply to dependents:
- Siblings, grandchildren or great-grandchildren, without parental support, for whom the taxpayer has judicial custody: up to 21 years old; of any age, when physically and/or mentally incapacitated for work; up to 24 years old, if still in higher education or high school technical school, provided that the taxpayer has detained his/her judicial custody up to the age of 21.
- Parents, grandparents and great-grandparents if in the calendar year they received income, taxable or not, up to the exemption limit. The exemption limit must be calculated using the monthly table, adjusted by the number of months in the case of a Definitive Country Exiting Declaration.
- Lower low income up to 21 years old, that the taxpayer raises and educates, as long as he has legal custody.
- Guardianships and Trustees absolutely incapable of which the taxpayer is a tutor or trustee.
According to the lawyer, tax collection is a way for the government to subsidize projects on behalf of the population. “The idea is that the portion of the population with higher incomes contribute more to the government, in order to generate money for improvements in the quality of life of the entire population”, he explains. “According to the Ministry of Finance, part of the taxes collected is destined to health, education, income transfer programs, security and numerous public services provided to Brazilian citizens”, completes the lawyer.
It is possible to make the declaration through the computer, tablet or cell phone. For those who start on one device and finish on another, Souza makes a warning. “The important thing is to fill everything in carefully and check all the information before sending the declaration”, says the lawyer.
Whoever misses the deadline to declare the IRPF, will have the CPF in an irregular situation. As a result, citizens are prevented from contracting services, applying for credit and even participating in public tenders.
“If 20 months pass from the final date and you continue without declaring the IR, the Federal Revenue may file a lawsuit against you, resulting in an investigation for the crime of tax evasion. If convicted, imprisonment can reach 5 years. In addition to the criminal penalty, the taxpayer can also receive another fine”, explains Souza.
Source: Gerson de Souza, lawyer
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