Avoid the errors of the pre-filled IR 2022 declaration

The pre-filled Income Tax return is one of the main tools to make the taxpayer able to report to the Federal Revenue in a more agile way this year. However, you have to be careful not to make mistakes and fall into the fine mesh.

The expansion of the model is one of the novelties of IR 2022. The functionality already existed in previous years, but only for those who had a digital certificate. Now, the pre-filled one is available to about 10 million taxpayers with a silver or gold level gov.br account.

Taxpayers obliged to declare the Income Tax have a deadline until May 31. Those who delay pay a minimum fine of R$ 165.74, which can reach 20% of the tax due in the year. In 2022, 34.1 million declarations are expected. Until 11 am this Monday (23), the Revenue received just over 25 million documents.

For Daniel de Paula, a specialist in direct taxes at IOB, the pre-filled declaration is an option that helps citizens to meet the deadline and makes it easier for the taxpayer to know what is already being considered by the tax authorities through paying or providing companies. of services, avoiding the fine mesh.

“The pre-filled declaration has the facility to receive information from paying sources, such as health plans, companies and real estate. The system pulls the information that has already been sent and the taxpayer checks it. for the information is his”, he says.

The pre-populated template also retrieves data that the citizen has previously transmitted to the IRS in other statements. But even having such a broad base, there can be flaws that, if not corrected, leads to fine mesh.

The report of Sheet raised the main system errors pointed out by expert taxpayers and shows what to do to correct them and avoid having the declaration withheld by the IRS.

Know the main mistakes of the pre-filled declaration and avoid them

1 – INSS salary and retirement values

• The lack of information on the income received in the year is what most leads to the fine mesh. And in the pre-filled declaration, you have to be even more careful. The tip is to check commas and zeros, in addition to the values ​​informed by the employer to see if they match what is in the income report delivered to the employee
• If there are discrepancies, it is necessary to request the correction of the Dirf (Declaration of the Withholding Income Tax) for the company in which you worked or provided services in 2021
• Self-employment receipts may not appear on the pre-completed statement. Those who worked odd jobs need to declare and, in this case, they will have to look for the contractor and request that the amounts paid are correctly recorded in the Federal Revenue
• In the case of INSS retirement, there are policyholders who report a lack of benefit information in the pre-filled form. It will be necessary for the taxpayer to manually report this data to the tax authorities, otherwise, it will go to the mesh (click here to find out how to access the INSS income report)

2 – Expenses that give deduction, especially with health

• Private doctors, clinics and health plans, as well as private pension plans and other service providers, are required to submit statements
• What has brought more failures, according to taxpayers, is with medical expenses. In many cases, the fees for consultations and paid exams are not in the pre-populated
• There are still discrepancies in what was reported by the health plan to the tax authorities, with amounts lower than what the taxpayer actually paid. This usually occurs in cases where the agreement reimbursed part of the amounts; it is necessary to check the data and ask for their correction
• In other cases, the doctor who is a liberal professional or the clinic can also make mistakes and not report the payments made by the patient. The taxpayer will need to tell the professional or clinic that he will declare the amount on the IR and that he wants the correct receipt

3 – Assets and rights, especially real estate and bank accounts

• The form where the taxpayer informs assets and rights, such as house, apartment, car, bank accounts and investments has changed. Now, the declaration is by group of goods
• As a result, some data that were already included in the IR of previous years may not be correctly transported in the pre-completed statement.
• In this case, they will have to be added one by one by the taxpayer, with data checking so that there are no errors
• Do not forget to declare the status of the property on 12/31/2020 and 12/31/2021, where the value must be included in each year; In general, goods and rights are stated at the purchase price

4 – Goods from rural activities

• This form has also been changed to be more similar to the one for common goods and rights.
• Those who had previously declared assets from rural activities will need to manually adjust the data reported, as the pre-filled declaration does not bring the data correctly
• According to Daniel de Paula, from IOB, the novelty is that the taxpayer will have to place the value of the asset on 12/31/2020 and 12/31/2021. Before, only the amount paid for the good at the time of purchase was recorded.

5 – Withdrawal of FGTS and unemployment insurance

• Whoever withdrew the FGTS (Fundo de Garantia do Tempo de Serviço) or unemployment insurance also reports that the information did not come in the pre-filled statement
• In this case, the values ​​will have to be informed by the taxpayer himself. The money goes in the “Exempt and Non-Taxable Income” sheet
• To know what amount to declare, Caixa informs that the FGTS can be consulted in the FGTS application. Just go to the option “My FGTS” and click on “View extract”; the correct information is that it appears in december 2021, when the transaction closes in the year
• In the case of unemployment insurance, the data is accessible on the “Benefits” tab of the Digital Work Card application or on the gov.br portal.
• To declare the FGTS, Caixa’s CNPJ is 00.360.305/0001-04; in the case of unemployment insurance, inform the FAT (Worker Support Fund) as the paying source, with CNPJ number 07,526,983/0001-43

Cross-platform fulfillment also fails

Taxpayers have complained about an unusual situation with those who are using the option to fill in Income Tax information on various platforms. This novelty is also being allowed from this year. With this, the citizen can start making the declaration on the cell phone and finish on the computer, for example.

There are reports that the declaration remains open on one of the platforms, even though the IR is sent through another means. For de Paula, the fault is in the system and does not lead the taxpayer to the fine mesh. However, it requires extra care to know if there was really IR transmission.

“In this case, if the transmission was made and this information did not ‘up’ in the system, but the taxpayer issued a receipt, it will be in the eCAC [centro de atendimento virtual da Receita]. It may not occur automatically, as it is not possible to have a deadline for when the platforms will be fed this information. You need to keep an eye on the e-CAC and have the receipt with you to prove, if necessary, that the transmission of the declaration was made”, he says.

IT IS OBLIGED TO DECLARE THE INCOME TAX IN 2022 THE TAXPAYER WHO:

• Received taxable income above BRL 28,559.70 in 2021

• Received exempt, non-taxable or taxed exclusively at source income above BRL 40,000

• Obtained a capital gain on the sale of assets or rights subject to tax

• Was exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days

• Performed operations on Stock, Commodity, Futures and Similar Exchanges

• Had, on December 31, 2021, possession or ownership of goods or rights, including bare land, above R$ 300 thousand

• Obtained gross revenue from rural activities in an amount greater than BRL 142,798.50

• Who wants to compensate, in 2021 or following years, for losses from rural activity from 2021 or previous years

• The taxpayer who became resident in Brazil in any month and was in that condition on December 31